§ Mr. Key
To ask the Secretary of State for Education and Employment how many teachers in Wiltshire local education authority schools in the year 1995–96 were granted early retirement(a) with and (b) without enhancement; and under which budget head the financial consequences for each school are recorded. 
§ Mrs. Gillan
The number of teachers granted premature retirement in Wiltshire LEA schools in 1995–96 was 26 without enhancement and 36 with enhancement. Payments in respect of premature retirement compensation cannot normally be treated by LEAs as a charge on the budgets of individual schools. Nor, where they are so charged, need they be separately identified in the LEAs' statutory local management of schools financial statements or in any other statement or return collected by the Department.