Gap Year

I am just beginning to do some thinking around the idea of Gap Year Students and put these down so that I can present my ideas to my respective employers. Having had one V. BAD experience in the past (a long story, wait for the book!) of trying to take on a year out I want to make sure if I do it again I do it right. Does anyone out there have any great pearls of wisdom to share, anything from the basics of what it has cost to have students to …? I don’t know other stuff. Your thought, comments, web links would all be greatly appreciated. Thanks!