Disposal and write-off policies

See examples of disposal and write-off policies from other schools and a MAT to help you write your own. You'll also find an example developed by the Institute of School Business Leadership (ISBL).

Last reviewed on 12 May 2022
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  1. Example from the ISBL
  2. Examples from schools
  3. Example from a MAT

Example from the ISBL

The Institute of School Business Leadership (ISBL) has an example write-off and asset disposal policy (scroll down to 'Estate management').

It recommends a 3-yearly review cycle.

Examples from schools

Community primary school in Redbridge

Churchfields Junior School's disposal and and write-off policy sets out areas including:

  • The process for writing off assets
  • What constitutes a 'loss' of property
  • Situations where governors are informed of write-offs

Community secondary school in Rochdale

Falinge Park High School has an asset disposal policy that sets out areas including: 

  • Who can authorise a disposal 
  • The school's process for writing off equipment or stock 
  • How the school amends its inventory afterwards

It also includes an asset disposal form for the disposal of obsolete stock items. 

Example from a MAT

The Blue Kite Academy Trust in Swindon has an asset write-off and disposal policy that covers areas such as: 

  • Owned assets
  • Fixed assets 
  • Other non-capital assets 

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