# The School and Early Years Finance (England) Regulations 2025, Paragraph 32

Extent: E+W

Expenditure—
(a) in respect of funding provision specified in an EHC plan of children who have not attained compulsory school age;
(b) on services for children who are not eligible for funded early years provision, who have not attained compulsory school age, and who have special educational needs, other than expenditure in respect of which sub-paragraph (a) applies;
(c) on services for children who are eligible for funded early years provision, who have not attained compulsory school age, and who have special educational needs, other than expenditure in respect of which sub-paragraph (a) applies.

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Source: https://www.legislation.gov.uk/uksi/2025/42/schedule/2/paragraph/32 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2025/schedule-2/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.