How much of that did you pay? All the £149, or is that the part the revenue contributed? In a nutshell, they should pay you, unless its the proportion of cash the revenue contributed. You cannot actually receive this. The only way to effectively 'use' the money, is have it transferred to another school that was registered before the deadline. If that doesn't happen then the revenue will be the first in the queue to receive whats 'their'. Best to call Paul Blackwell at the Inland Revenue at Bootle, Liverpool office.