# The School and Early Years Finance (England) Regulations 2026, 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 have not attained compulsory school age and are subject to an EHC plan, and for such children with special educational needs who do not have such a plan, other than expenditure in respect of which sub-paragraph (a) applies.

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Source: https://www.legislation.gov.uk/uksi/2026/37/schedule/2/paragraph/32 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2026/schedule-2/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.