# The School and Early Years Finance (England) Regulations 2026, Regulation 14: Pupil numbers

Extent: E+W

(1) In determining budget shares for primary and secondary schools (other than nursery schools), excluding any amount to be allocated in respect of nursery classes or community early years provision, a local authority must ascertain and take into account in its formula the number of pupils who, on 2nd October 2025 (“the relevant date”), were at those schools.
(2) For the purposes of paragraph (1), the number of pupils is A – B where—
(a) A is the total number of pupils at the school (excluding children in a nursery class) on the relevant date; and
(b) B is the number of pupils at the school on the relevant date in respect of whom a sixth form grant is payable.
(3) Where—
(a) there is or may be an increase to the published admission number relating to the school; or
(b) the school is subject to a prescribed alteration that may lead to an increase in the number of pupils at the school,
the local authority may, instead of ascertaining pupil numbers on 2nd October 2025, include an estimate of pupil numbers.
(4) A local authority must include in its formula a single per pupil amount for each of the pupils—
(a) in Reception and at key stages 1 and 2;
(b) at key stage 3; and
(c) at key stage 4.
(5) In this regulation, “published admission number” means the number of pupils in any relevant age group at the school determined by the admission authority in accordance with sections 88C and 88D of the 1998 Act.

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Source: https://www.legislation.gov.uk/uksi/2026/37/regulation/14 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2026/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.