Allowable Expenses
Families can use their ESA+ scholarship funds to pay for allowable education-related expenses.
Allowable Expenses
Families can use their ESA+ scholarship funds to pay for allowable education-related expenses.
Updates for 2026-27 School Year
Coming this Fall: Art & Music Tutoring Services
We’ve updated and clarified several ESA+ policies to help families plan and use their funds effectively.
What ESA+ families need to know:
- Academic Spending Requirements
- Beginning this fall, art and music tutoring services will be eligible for purchase with ESA+ funds
- Summer services payment schedule
- Visit the ESA+ Program Rules and Requirements for more information.
What Can I Buy with ESA+ Funds?
You can buy three types of products and three types of services with ESA+ scholarship funds.
Products
Curricular materials are learning resources used to teach a particular subject. These are things such as lesson plans, learning kits, or workbooks that supplement an academic subject.
Type: Product
Educational technology must be used for educational purposes and be related to one of the following categories: vision, hearing, speech communication, learning/cognition/development, computers and related, miscellaneous.
Type: Product
Textbooks - required by a nonpublic school.
Testing Fees - for nationally standardized norm-referenced achievement tests, advanced placement tests, or nationally recognized college entrance exams.
Type: Product
Services
Tutoring and supplemental teaching services supplement a student’s learning. This could include a live (not recorded) online or in-person class.
Tutors and supplemental teachers must enroll with SEAA to receive ESA+ payments. There are two categories of Tutoring services:
- Tutoring (Core Academic Subjects) – math, science, English/language arts, and social studies
- Tutoring (Other) – art, music, and foreign languages*
*Art, music, and foreign language Tutoring is an allowable use of ESA+ funds but does not count toward the academic spending requirement.
Type: Service
Providers of educational therapy, such as speech therapy and occupational therapy, must be registered with SEAA to accept ESA+ funds.
Type: Service
ESA+ funds may be used for transportation to/from educational services or activities. Families who use ESA+ scholarship funds for transportation must have a signed contract with an enrolled transportation provider to pay for transportation services with ESA+ funds.
- The contract for transportation services must be signed by the transportation provider and the parent and include the name of the student(s).
- The contract can cover a student, or students in the same household, for an indefinite period, and does not need to be re-submitted each time an invoice is presented for payment.
- Parents must submit a copy of the contract for transportation services with the invoice the first time ESA+ funds are approved to pay the provider. Families who are already using a transportation provider should submit the contract with their next invoice.
Visit the Search for a Provider portal and enter the search term “transportation” to see a list of enrolled providers.
Type: Service
Where Can I Buy Products?
The ClassWallet marketplace is the only place you can purchase products with ESA+ funds. This is an online marketplace for North Carolina ESA+ families. The ClassWallet marketplace contains thousands of products but that doesn’t mean they can all be purchased with ESA+ funds.
Use the guidelines provided in the Parent Guide to Allowable Expenses to help you choose items that are allowable.
Where Can I Find Service Providers?
Tutors, therapists, and transportation providers must be enrolled with SEAA to accept ESA+ funds. The searchable database on our website lists providers that have enrolled to receive ESA+ payments. If someone you know would like to become a provider, direct them to our website for service providers.
Please note that not all services offered by enrolled providers are allowable. Use the Parent Guide to Allowable Expenses to help you determine whether services offered by an enrolled provider are an allowable use of ESA+ funds.
More Resources
ESA+ School Choice Options
ESA+ students may choose from three different types of schools: a Direct Payment School, an ESA+ Reimbursement School, or a Home School.
View in Browser
ESA+ School Choice Options
ESA+ students may choose from three different types of schools: a Direct Payment School, an ESA+ Reimbursement School, or a Home School.
Additional Questions?
Do you have questions about allowable expenses for your ESA+ scholarship? Let’s talk.