Special Educational Needs: Employers' Contributions

Home-to-school travel is an integral part of the school system. It provides a valuable service on which many families rely. The department is grateful to the many transport operators for the crucial role they play in ensuring that children receive the education that they need to help them thrive.

Local authorities are responsible for arranging home-to-school travel for eligible children. It is for them to determine how best to do so, based on local circumstances and the needs of the children travelling. They might, for example, have an in-house fleet, provide passes for free travel on public transport or contract with private transport operators for the provision of buses, coaches, taxis and private hire vehicles. Where they contract with private operators, it is for the local authority and the operator to agree suitable terms.

The government recognises the need to protect the smallest employers. It has more than doubled the Employment Allowance to £10,500 which means that more than half of businesses with National Insurance liabilities will either gain or see no change next year. Businesses will still be able to claim employer National Insurance Contributions relief, where eligible.