Pre-16 schools funding: local authority guidance for 2026 to 2027
Source: gov.uk (2025-11-19)

Local authority guidance for implementing the funding system for the 2026 to 2027 financial year.

Schools funding operational guide: 2026 to 2027

Local authorities and schools forums should use this guidance to plan the local implementation of the mainstream schools funding system for the 2026 to 2027 financial year.

The notional SEN budget: operational guidance

This guidance has been written to help local authorities comply with the notional special educational needs (SEN) budget requirement. Local authorities are required to identify a notional amount to guide mainstream schools in their spending to meet the costs of additional support for the school’s pupils with SEN.

Growth and falling rolls fund guidance: 2026 to 2027

Local authorities should use this guidance when operating funds for growth or falling rolls – providing some more detail above what is in the schools revenue funding operational guide: 2026 to 2027. The guidance includes examples of compliant criteria.

Private finance initiative (PFI) factor in the schools national funding formula guidance

Guidance for mainstream schools with pupils aged 5 to 16, and local authorities, to understand the operation of the PFI factor in the schools NFF, and the equivalent local authority funding formulae.

Private finance initiative (PFI) affordability model template

Local authorities can use this template to model the amount of funding allocated through the PFI factor in the schools NFF.

Allowable factor value ranges: 2026 to 2027

We have published a spreadsheet which shows the allowable factor value ranges in schools funding formulae for each local authority in 2026 to 2027.

Guidance for completing the disapplications digital form

Local authorities should use the disapplication digital form (https://digital-forms.education.gov.uk/XtpMm9RFJX/request-to-disapply-regulations) to submit their disapplication requests. This guidance provides further information on how to complete and submit the form.

All safety valve local authorities should contact xxx@xxx.xx (mailto:xxx@xxx.xx) to discuss the appropriate route for submitting requests before proceeding.

Local authorities should refer to the ‘Transfer between blocks’ section of the ‘Schools funding operational guide: 2026 to 2027’ for further information on block transfer requests, including details of the supporting evidence we would expect to be submitted as part of the request.

Further information

You can read the national funding formula for schools policy document (https://www.gov.uk/government/publications/national-funding-formula-for-schools-and-high-needs-from-2025) for further details of the NFF allocations for 2026 to 2027.

You can view the provisional national funding formula allocation tables (https://www.gov.uk/government/publications/national-funding-formula-tables-for-schools-and-high-needs-2026-to-2027) for schools and central school services blocks for 2026 to 2027.

The ‘High needs funding 2026 to 2027: operational guide’ will be published alongside the high needs allocations at a later date. You can read the high needs funding 2025 to 2026: operational guide (https://www.gov.uk/government/publications/high-needs-funding-arrangements-2025-to-2026) for information for local authorities, schools and colleges about current high needs funding arrangements.

The School and Early Years Finance (England) Regulations 2025 (https://www.legislation.gov.uk/uksi/2025/42/contents/made) details statutory guidance for local authorities funding arrangements of their maintained schools and early years providers for the 2025 to 2026 financial year. New regulations will be in place for the the 2026 to 2027 financial year.

Read the schools operational guide: 2025 to 2026 (https://www.gov.uk/government/publications/pre-16-schools-funding-local-authority-guidance-for-2025-to-2026) for information about planning the local implementation of the mainstream schools funding system for the 2025 to 2026 financial year.