Right, I'm at my PC now.
The old (current until September 2014) Code of Practice says:
"8:97 Parents may choose to place a child with a statement in an independent school (whether or not approved under section 347) or a non-maintained special school at their own expense. If parents choose to make such provision for their child, the LEA must be satisfied that the school is able to make special educational provision for the child that meets their special educational needs before they are relieved of their duty to arrange provision in an appropriate school. The LEA is not required to specify the name of a school in part 4 of the child’s statement where they are satisfied that the child’s parents have made suitable arrangements but they must, in those circumstances, state the type of provision. Parents should not be treated as having made suitable arrangements if the arrangements do not include a realistic possibility of funding those arrangements for a reasonable period of time. The LEA are, whether or not a school is named in the statement, still under a duty to maintain the child’s statement and to review it annually, following the procedures set out in Chapter Nine." Page 112, SEN Code of Practice 2001.
The new (draft, waiting for Royal Assent) Code of Practice says:
"9.128 When an EHC plan is maintained for a child or young person the local authority must secure the special educational provision specified in the plan. If a local authority names an independent school or independent college in the plan as special educational provision it must also meet the costs of the fees, including any boarding and lodging where relevant.
9.129 The local authority is relieved of its duty to secure the special educational provision in the EHC plan, including securing a place in a school or college named in the plan, if the child’s parent or the young person has made suitable alternative arrangements for special educational provision to be made, say in an independent school or
college or at home.
9.130 Where the child’s parent or the young person makes alternative arrangements, the local authority must satisfy itself that those arrangements are suitable before it is relieved of its duty to secure the provision. It can only conclude that those arrangements are suitable if there is a realistic possibility of them being funded for a reasonable period of time. If it is satisfied, the authority need not name its nominated school or college in the EHC plan and may specify only the type of provision. This is to avoid the school or other institution having to keep a place free that the child’s parent or the young person has no intention of taking up.
9.131 If the local authority is not satisfied that the alternative arrangements made by the child’s parent or the young person are suitable, it could either conclude that the arrangements are not suitable and name another appropriate school or college or it could choose to assist the child’s parent or the young person in making their arrangements suitable, including through a financial contribution. But the local authority would be under no obligation to meet the costs of those arrangements." Draft special educational needs and disability
code of practice: 0 to 25 years, Page 170.