nd assisting them to maximise and get value for money from their allowance. The allowance can be used to assist with the development of financial capability and budgeting skills. E.2 Young people, foster carer/s, residential workers and where appropriate family members should be encouraged to set up a ‘dowry’ or ‘bottom drawer’ of items that can be saved and used when the young person sets up their home. Saving should be encouraged by responsible corporate parents and where young people have collected items for independent living they should not be penalised, and should remain entitled to their full allowance. E.3 Each local authority should ensure they have a policy that sets out the level of the setting up home allowance, how it will be used and any conditions for its use reflecting local priorities. E.4 The setting up home allowance policy should consider: • The provision of the first television license; • The provision of the first household contents insurance premium; • Ensuring any gas/electrical goods are installed by an approved fitter; • Removal costs between semi-independent and independent accommodation; • A decorating grant and practical assistance ensuring accommodation is furnished to a sufficient standard; • Health and safety items such as a door chain, spare keys, carbon monoxide and smoke detectors (where not fitted), fire blankets and basic first aid equipment. E.5 Local authorities may find it helpful to develop inventory sheets that set out the items the young person has purchased, the accumulated spend and any remaining allowance. These records would be helpful for young people, PAs and local authorities in terms of audit, and assessing how well the young person is managing their allowance. E.6 Early planning regarding the use of the setting up home