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
School types: AllSchool phases: AllRef: 41576
Contents
  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 

The Key has taken great care in publishing this article. However, some of the article's content and information may come from or link to third party sources whose quality, relevance, accuracy, completeness, currency and reliability we do not guarantee. Accordingly, we will not be held liable for any use of or reliance placed on this article's content or the links or downloads it provides. This article may contain information sourced from public sector bodies and licensed under the Open Government Licence v3.0.