Expenditure on students withlearning difficulties is not recorded specifically in local authority accounts.However, their information on the expenditure on special education is publishedin table 1.1 of Expenditure on School Education in Scotland, on the Executive’swebsite:http://www.scotland.gov.uk/Publications/2007/02/07145319/0.Numbersof pupils with additional support needs, both in mainstream and special schools,are published in tables 1.1 and 1.5 of Pupils in Scotland, on the Executive’swebsite:http://www.scotland.gov.uk/Topics/Statistics/Browse/School-Education/PubPupilCensus.There may be some variation inthe way in which local authorities allocate spend on special education in theiraccounts, so per pupil calculations may not be accurate.