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The School and Early Years Finance (England) Regulations 2026

S.I. 2026/37 · Made 16 January 2026 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 11 February 2026.

EDUCATION, ENGLAND

Made 16th January 2026

Laid before Parliament 20th January 2026

Coming into force 11th February 2026

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 45(1B)f1, 45Af2, 45AAf3, 47f4, 47ZAf5, 47A(4), (4B) and (5)f6, 48(1) and (2)f7, 49(2) and (2A)f8, and 138(7)f9 of, and paragraphs 1f10 and 2Bf11 of Schedule 14 to, the School Standards and Framework Act 1998f12, section 24(3) and (4)f13 of the Education Act 2002f14 and sections 99(1) and 104(2) of the Childcare Act 2006f15.

Annotations to the whole text

Footnotes

f1

Section 45(1B) was inserted by section 101 of, and paragraph 2(3) of Schedule 16 to, the Education Act 2005 (c. 18) (“the 2005 Act”).

f2

Section 45A was inserted by section 41(1) of the Education Act 2002 (c. 32) (“the 2002 Act”). It was amended by section 101 of, and paragraph 3 of Schedule 16 to, the 2005 Act, by section 202 of the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22) (“the 2009 Act”), by section 3(2)(a) of the Children Act 2016 (c. 5) (“the 2016 Act”) and by S.I. 2010/1158.

f3

Section 45AA was inserted by section 101 of, and paragraph 4 of Schedule 16 to, the 2005 Act. It was amended by S.I. 2010/1158.

f4

Section 47 was amended by section 101 of, and paragraph 6 of Schedule 16 to, the 2005 Act and by S.I. 2010/1158.

f5

Section 47ZA was inserted by section 202 of the 2009 Act and amended by section 3(2)(b) of the 2016 Act.

f6

Section 47A was inserted by section 43 of the 2002 Act and amended by section 101 of, and paragraph 7 of Schedule 16 to, the 2005 Act, section 57 of, and paragraph 2 of Schedule 5 to, the Education and Inspections Act 2006 (c. 40) (“the 2006 Act”); section 165 of the Education and Skills Act 2008 (c. 25), section 194 of the 2009 Act and by S.I. 2010/1158.

f7

Section 48 was amended by section 40 of, and paragraph 2 of Schedule 3 to, the 2002 Act, section 117 of, and paragraph 7 of Schedule 18 to, the 2005 Act, section 57 of, and paragraph 3 of Schedule 5 to, the 2006 Act and by S.I. 2010/1158.

f8

Subsections (2) and (2A) were substituted for subsections (2) and (3), as originally enacted, by section 57 of, and paragraph 4 of Schedule 5 to, the 2006 Act and were amended by S.I. 2010/1158.

f9

Subsection (7) was amended by section 175 of, and paragraph 3 of Schedule 17 to, the 2006 Act.

f10

Paragraph 1 of Schedule 14 was amended by section 57 of, and paragraph 5 of Schedule 2 to, the 2006 Act and by S.I. 2010/1158.

f11

Paragraph 2B of Schedule 14 was substituted for paragraph 2, as originally enacted, by section 57 of, and paragraph 5 of Schedule 5 to, the 2006 Act and was amended by S.I. 2010/1158.

f12

1998 c. 31 (“the 1998 Act”). For the meanings of “prescribed” and “regulations”, see section 142(1) of the 1998 Act.

f13

Subsection (4) was amended by S.I. 2010/1158 and by the Education (Wales) Measure 2011 (nawm 7).

f14

2002 c. 32. For the meanings of “prescribed” and “regulations” see section 212(1) of the 2002 Act, as amended by S.I. 2010/1158.

f15

2006 c. 21. Section 99(1) of the Childcare Act 2006 was amended by section 84 of, and paragraph 63 of Schedule 4 to, the Children and Families Act 2014 (c. 6) (“the 2014 Act”), section 75(4) of the Small Business, Enterprise and Employment Act 2015 (c. 26) and section 3(1) of the 2016 Act. For the meanings of “prescribed” and “regulations”, see section 106 of the Childcare Act 2006.

Contents

  1. Part 1: Introduction
  2. 1Citation, commencement, extent, application and interpretation
  3. 2Revocation
  4. 3Amendment of the Childcare (Provision of Information About Young Children) (England) Regulations 2009
  5. 4Amendment of the Schools Forums (England) Regulations 2012
  6. Part 2: Action to be taken by a local authority
  7. Chapter 1: Determination of the non-schools education budget, schools budget, individual schools budget, and budget shares
  8. 5The non-schools education budget
  9. 6Initial determination of a local authority’s schools budget
  10. 7The schools budget
  11. 8Exceptions
  12. 9Determination of the individual schools budget for the funding period and limit on increase in central expenditure
  13. 10Consultation
  14. 11Formulae for determination of budget shares etc. for certain maintained schools and early years providers
  15. 12Determination of allocation of budget shares etc. for the funding period
  16. Chapter 2: Further deductions and variations to limits authorised by schools forums or the Secretary of State
  17. 13Applications to the schools forum and the Secretary of State
  18. Part 3: Determination of budget shares etc.
  19. Chapter 1: Requirements, and factors and criteria taken into account – schools other than early years provision
  20. 14Pupil numbers
  21. 15Places
  22. 16Social deprivation - primary and secondary schools
  23. 17Lump sums for primary and secondary schools
  24. 18Low prior attainment factor
  25. 19English as an additional language
  26. 20Mobility factor
  27. 21The London fringe
  28. 22The sparsity factor
  29. 23Risk protection arrangement
  30. 24Energy scheme factor
  31. 25Split sites factor
  32. 26Additional criteria: schools
  33. 27Requirements relating to the calculation of local authority funding formula
  34. 28Minimum per pupil amount
  35. 29Minimum funding guarantee
  36. 30Sixth form funding
  37. 31New schools, merged schools and closing schools
  38. 32Federated schools
  39. Chapter 2: Criteria taken into account – early years provision
  40. 33Special arrangements for pupils in maintained nursery schools and nursery classes and for children receiving relevant early years provision and community early years provision
  41. 34Social deprivation for early years
  42. 35Early years pupil premium
  43. 36Disability access fund
  44. 37Differential funding
  45. 38Early years 97% requirement
  46. 3912% early years discretionary funding cap
  47. 40Additional criteria and disadvantaged two year olds requirement: early years
  48. Chapter 3: Adjustments, correction of errors, and alternative arrangements authorised by the Secretary of State
  49. 41Pupils permanently excluded from, or leaving, maintained schools
  50. 42Correction of errors and changes in non-domestic rates
  51. 43Alternative arrangements approved by the Secretary of State
  52. Part 4: Schemes
  53. 44Required content of schemes
  54. 45Approval by the schools forum or the Secretary of State of proposals to revise schemes
  55. 46Publication of schemes
  56. Signature
  57. Schedule 1: CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE PRESCRIBED FOR THE PURPOSES OF THE NON-SCHOOLS EDUCATION BUDGET OF A LOCAL AUTHORITY
  58. 1Special educational provision
  59. 2Special educational provision
  60. 3Special educational provision
  61. 4Special educational provision
  62. 5Special educational provision
  63. 6Special educational provision
  64. 7Special educational provision
  65. 8Access to education
  66. 9Access to education
  67. 10Access to education
  68. 11Access to education
  69. 12Access to education
  70. 13Additional education and training for children, young persons and adults
  71. 14Additional education and training for children, young persons and adults
  72. 15Other functions
  73. 16Other functions
  74. 17Other functions
  75. Schedule 2: CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE PRESCRIBED FOR THE PURPOSES OF THE SCHOOLS BUDGET OF A LOCAL AUTHORITY WHICH MAY BE DEDUCTED FROM IT TO DETERMINE THE INDIVIDUAL SCHOOLS BUDGET
  76. Part 1: Historic commitments
  77. 1Paragraph 1
  78. 2Paragraph 2
  79. 3Paragraph 3
  80. Part 2: Central schools expenditure
  81. 4Paragraph 4
  82. 5Paragraph 5
  83. 6Paragraph 6
  84. 7Paragraph 7
  85. 8Paragraph 8
  86. 9Paragraph 9
  87. 10Paragraph 10
  88. 11Paragraph 11
  89. 12Paragraph 12
  90. 13Paragraph 13
  91. Part 3: Other central education expenditure
  92. 14Asset management
  93. 15Strategic management
  94. 16Other functions
  95. 17Other functions
  96. 18Other functions
  97. 19Other functions
  98. 20Other functions
  99. 21Other functions
  100. 22Other functions
  101. 23Other functions
  102. 24Other functions
  103. Part 4: Central early years expenditure
  104. 25Paragraph 25
  105. 26Paragraph 26
  106. 27Paragraph 27
  107. Part 5: Children and young people with high needs
  108. 28Paragraph 28
  109. 29Paragraph 29
  110. 30Paragraph 30
  111. 31Paragraph 31
  112. 32Paragraph 32
  113. 33Paragraph 33
  114. 34Paragraph 34
  115. 35Paragraph 35
  116. 36Paragraph 36
  117. 37Paragraph 37
  118. 38Paragraph 38
  119. 39Paragraph 39
  120. Part 6: Items that may be removed from maintained schools’ budget shares – primary and secondary schools
  121. 40Paragraph 40
  122. 41Paragraph 41
  123. 42Paragraph 42
  124. 43Paragraph 43
  125. 44Paragraph 44
  126. 45Paragraph 45
  127. 46Paragraph 46
  128. 47Paragraph 47
  129. 48Paragraph 48
  130. 49Paragraph 49
  131. 50Paragraph 50
  132. 51Paragraph 51
  133. 52Paragraph 52
  134. Part 7: Items that may be removed from maintained schools’ budget shares – primary, secondary and special schools and pupil referral units
  135. 53Paragraph 53
  136. 54Paragraph 54
  137. 55Paragraph 55
  138. 56Paragraph 56
  139. 57Paragraph 57
  140. 58Paragraph 58
  141. 59Paragraph 59
  142. 60Paragraph 60
  143. 61Paragraph 61
  144. 62Paragraph 62
  145. 63Paragraph 63
  146. 64Paragraph 64
  147. 65Paragraph 65
  148. 66Paragraph 66
  149. 67Paragraph 67
  150. 68Paragraph 68
  151. 69Paragraph 69
  152. 70Paragraph 70
  153. 71Paragraph 71
  154. 72Paragraph 72
  155. 73Paragraph 73
  156. 74Paragraph 74
  157. 75Paragraph 75
  158. 76Paragraph 76
  159. 77Paragraph 77
  160. 78Paragraph 78
  161. 79Paragraph 79
  162. 80Paragraph 80
  163. Part 8: Deficit from previous funding period
  164. 81Paragraph 81
  165. Schedule 3: MINIMUM FUNDING GUARANTEE
  166. 1Paragraph 1
  167. 2Paragraph 2
  168. 3Paragraph 3
  169. 4Paragraph 4
  170. 5Paragraph 5
  171. Schedule 4: CONTENTS OF SCHEMES
  172. 1Paragraph 1
  173. 2Paragraph 2
  174. 3Paragraph 3
  175. 4Paragraph 4
  176. 5Paragraph 5
  177. 6Paragraph 6
  178. 7Paragraph 7
  179. 8Paragraph 8
  180. 9Paragraph 9
  181. 10Paragraph 10
  182. 11Paragraph 11
  183. 12Paragraph 12
  184. 13Paragraph 13
  185. 14Paragraph 14
  186. 15Paragraph 15
  187. 16Paragraph 16
  188. 17Paragraph 17
  189. 18Paragraph 18
  190. 19Paragraph 19
  191. 20Paragraph 20
  192. 21Paragraph 21
  193. 22Paragraph 22
  194. 23Paragraph 23
  195. 24Paragraph 24
  196. 25Paragraph 25
  197. Explanatory note