# The School and Early Years Finance (England) Regulations 2026, Regulation 16: Social deprivation - primary and secondary schools

Extent: E+W

(1) In determining budget shares for schools maintained by it (other than special schools, pupil referral units and nursery schools), excluding any amount to be allocated in respect of nursery classes or community early years provision, a local authority must take into account in its formula the incidence of social deprivation in pupils at the schools it maintains.
(2) The incidence of social deprivation in a school is to be determined by taking into account all of the following criteria—
(a) a pupil’s eligibility for free school meals on 2nd October 2025;
(b) a pupil’s eligibility for free school meals recorded in any school census between and including Spring 2020 and Autumn 2025; and
(c) a pupil’s LSOA rank on 2nd October 2025, using factors which differentiate between different LSOA bands (that is groupings of LSOA ranks set out in the document published by the Department for Education entitled “Schools Operational Guide: 2026 to 2027”).
(3) In determining budget shares under paragraph (1), the local authority must determine and take into account in its formula the following factors—
(a) in Reception and at key stages 1 and 2, a single per pupil amount for each pupil in respect of—
(i) a pupil’s eligibility for free school meals on 2nd October 2025;
(ii) a pupil’s eligibility for free school meals recorded in any school census between and including Spring 2020 and Autumn 2025; and
(iii) a pupil’s LSOA rank on 2nd October 2025; and
(b) at key stages 3 and 4, a single per pupil amount for each pupil in respect of—
(i) a pupil’s eligibility for free school meals on 2nd October 2025;
(ii) a pupil’s eligibility for free school meals recorded in any school census between and including Spring 2020 and Autumn 2025; and
(iii) a pupil’s LSOA rank on 2nd October 2025.
(4) In this regulation—
(a) “IDACI” means the Income Deprivation Affecting Children Index referred to in the document entitled “The English Indices of Deprivation 2019” published by the Ministry of Housing, Communities and Local Government; and
(b) “LSOA rank” means the rank allocated to a pupil under IDACI in respect of the Lower-layer Super Output Area in which the pupil lives.

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Source: https://www.legislation.gov.uk/uksi/2026/37/regulation/16 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2026/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.