112.Repeal of section 2A is expected to be cost neutral.  Repeal of section 2A will remove a constraint on local authorities and will not require them to commit any expenditure.  The Executive has set out the review of the package of safeguards in relation to education that will be undertaken before repeal comes into force.  This review will incur some costs for the Executive but these are not expected to be significant.
113.Section 26 will place a new duty on councils in regard to the performance of their functions in respect of children.  The Executive believes that this provision builds on local authorities’ duty of care and gives a statutory basis to the sensitive and appropriate teaching and delivery of services to children.  Accordingly, it should not place a new financial burden on local authorities.
Financial Memorandum Teaching and welfare of children