# The School and Early Years Finance (England) Regulations 2025, Paragraph 28

Extent: E+W

Expenditure in respect of pupils with special educational needs in primary and secondary schools, excluding expenditure—
(a) in respect of pupils who have not attained compulsory school age in a maintained nursery school or a nursery class in a maintained school or an Academy school;
(b) in respect of pupils in places which the local authority has reserved for children with special educational needs; or
(c) which it would be reasonable to expect would be met from a maintained school’s budget share or the general annual grant paid to an Academy school by the Secretary of State.

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Source: https://www.legislation.gov.uk/uksi/2025/42/schedule/2/paragraph/28 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2025/schedule-2/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.