“the parental preference for an independent school over an available state school, while perfectly reasonable, may have difficult cost implications for the LEA. In that event it is for the LEA, or on appeal the SENT, to decide whether those cost implications make the expenditure on the independent school unreasonable. This means striking a balance between (a) the educational advantages of the placement preferred by the parents and (b) the extra cost of it to the LEA as against what it will cost the LEA to place the child in the maintained school.” 83. I note that Sedley LJ said that his approach “chimes” with that taken by the House of Lords in Harrow , as referred to earlier in his judgment. In describing Harrow , I again note that Sedley LJ understood the decision to be that “if unused special school places represent a loss which can be made good by making efficient use of them, then letting the child be unnecessarily placed elsewhere is an inefficient use of such resources”
“25…It seems to me that there can be “public expenditure” for the purposes of section 9 at either or both stages of the process: when the LA allocates public funds to the school, and when the school spends those public funds.” 96. The Court also analysed Coventry and Slough . The local authorities there wrongly distinguished between payment by itself, and payment by the school, as a prelude to arguing that, even though there would be a need for additional payment by the school, the absence of an additional payment by the local authority rendered a maintained school placement “cost free”: “the Tribunal was entitled to reject such a "cost free" approach as artificial, and as not being a fair reflection of the cost to the public purse of placing a child in a maintained school for the purpose of comparison with the cost of placing the child in the parents' preferred alternative.” 97. The Court went on to find “whether a child’s parents’ choice of school would be compatible with the avoidance of unreasonable public expenditure is a question of fact to be answered by the FtT in a common-sense way. It is for the FtT to decide what evidence it considers most helpful in resolving this issue in any particular case. In undertaking that task it is entitled to have regard to other information, such as a school’s accounts, if it is not satisfied that the figures based on the LA’s budgetary arrangements are a fair reflection of the cost to the public purse of educating the child at the school in question.” 98. Having added that the local authority’s budgetary arrangements (which I note are to a significant extent prescribed in regulations) will usually be a sensible starting point Sullivan LJ went on: “30. If the LA's budgetary arrangements do make provision for the payment of an AWPU to the school there is no reason why the FtT should not accept that the AWPU, together with any additional costs specifically incurred in respect of the child in question, for example transport costs or the costs of therapy or learning support if an additional therapist or learning support assistant has to be employed by the school, or if an existing therapist or learning support assistant at the school has to be paid to work additional hours (if it is satisfied that there are such additional costs), are a fair reflection of the cost to the public purse of educating the child at that school.” 99. Sullivan also gave guidance on cases without an AWPU or where a Tribunal is satisfied that the AWPU-funding, plus the additional costs mentioned in para. 30 of its judgment, do not “fairly reflect the cost to the public purse”
“if unused special school places represent a loss which can be made good by making efficient use of them, then letting the child be unnecessarily placed elsewhere is an inefficient use of such resources”