102.Paragraph 2 relates to the special expenses in respect of which a non-resident parent may apply for a variation of the normal rules by which maintenance liability is calculated. These will be set out in regulations.
Sub-paragraph (2) provides that the Secretary of State may have regard either to all or part of the expenses, or, in prescribed cases, only to that element of the expenses which exceeds a prescribed threshold.
Sub-paragraph (3) specifies some cases which may be prescribed.  The list is not intended to be exhaustive.  The non-resident parent will be able to seek a variation in recognition of one or more of the following expenses:
	the costs incurred in keeping in contact with a qualifying child;
	the costs attributable to the long-term illness or disability of a relevant other child;
	the costs incurred in honouring debts which were incurred at time when both parents were living together and were for the joint benefit of both parents, or for the benefit of the child in respect of whom a maintenance calculation has been applied for (“the child concerned”), or for the benefit of any other child within a prescribed category,
	the costs incurred in meeting the boarding school fees payable in respect of the child concerned;
	payments of the mortgage on the former home, where the former partner continues to live in the house with a qualifying child, in the circumstances where, exceptionally, the non-resident parent no longer has any interest in the property.
Sub-paragraph (4) provides that the definitions of “illness”, “disability” and “long term” will be prescribed in regulations.
Sub-paragraph (5) provides that the definition of “boarding school fees” and the elements of the fees that the Secretary of State may recognise, will be prescribed in regulations.  Regulations will also allow the Secretary of State to make an estimate of the fees that he may recognise, in the circumstances where the relevant amounts are not otherwise readily identifiable.
Part 1: Child Support. Commentary on Sections Part I: The cases Paragraph 2: Special expenses