This small-scale, in-depth qualitative study conceptualises the pedagogic use of interactive 360° images in a special school setting through practitioner perceptions of using the technology with learners aged 7-11. Data from one-to-one semi-structured interviews was inductively analysed to generate a tripartite classification which outlines "how" and "why" the practitioners used 360° images with their learners, with sub-themes consisting of immersion, interaction, facilitation, novel approaches, autonomy, competence and relatedness. The resultant original model highlights the affordances of interactive 360° images and the importance of careful teacher implementation in order to develop learner needs. Informed by Self-Determination Theory (SDT), these needs were perceived as autonomy, competence and relatedness. Overall, this research provides much needed understanding of how 360° technology can be used in special school settings, with learners of this age, from the perspective of experts in their field and with these children.