Pupils: Finance

The schools national funding formula (NFF) allocates funding for mainstream schools. The funding levels vary between local authority areas, and the funding that mainstream schools receive is determined by the local authority that they are in, rather than where their pupils live. In any given year, mainstream schools are allocated funding based on pupil numbers and characteristics at the time of the previous October census. This means that for the 2025/26 financial year, schools are allocated funding based on the pupils they had at the time of the October 2024 census.

Children with complex special educational needs and disabilities (SEND) are mainly funded by the local authority in whose area they reside. Local authorities are allocated high needs funding for this purpose and their allocations are calculated through a high needs NFF which uses data relating to the children resident in their area. The local authority allocates the majority of this high needs funding to mainstream and special schools, both those located in the authority’s area and those elsewhere, in respect of the children with SEND resident in their area for whom they have statutory responsibilities.