# The School and Early Years Finance (England) Regulations 2026, Regulation 37: Differential funding

Extent: E+W

(1) For the purpose of determining (including redetermining)—
(a) budget shares for nursery schools maintained by it;
(b) amounts to be allocated in respect of nursery classes in schools maintained by it;
(c) amounts to be allocated to relevant early years providers in its area; and
(d) amounts to be allocated in respect of community early years provision in schools maintained by it,
a local authority may use factors or criteria which differentiate between different categories or descriptions of school or provider on the basis of unavoidable costs.
(2) In particular, a local authority may include an additional sum in the budget share of each nursery school maintained by it.
(3) In paragraph (1), “unavoidable costs” means costs which must be incurred by virtue of a statutory requirement.

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