I hear one way that people are bending the rules.
You apply for boarding allowance and you place your child in boarding at a nearby school. The school bills you the full boarding fees and you claim your allowance.
The fraud arises because little Johnny is collected every night and taken back to school the next day and is effectively a day-boarder.
It would be argued however that Daddy and Mummy may be detached at short notice or posted and Johnny would then become a full-time boarder.
As I have heard it, there is nothing improper done by the school and the only financial advantage to the parent is the placement of Johnny in a private school. Rule bending rather than outright fraud?
I don't have access to the full rules but I think what I have outlined is not strictly within the rules.