The School and Early Years Finance (England) Regulations 2025

Expenditure in connection with the local authority’s duty under regulation 9A of the School Information (England) Regulations 2008¹¹⁹.

24

Expenditure in relation to 42.5% of the total employer contribution to the pension costs for—

• (a) members of the teachers’ pension scheme to which the Teachers’ Pensions Regulations 2010¹²⁰ apply; and

• (b) members of the Teachers’ Pension Scheme 2015 established under regulation 2 of the Teachers’ Pension Scheme Regulations 2014¹²¹,

who are employed by the local authority but not employed to work in a maintained school under the direct management of the head teacher or governing body.

Part 4 — Central early years expenditure

25

Expenditure on early years provision, excluding expenditure—

• (a) on such provision in a maintained school;

• (b) on relevant early years provision;

• (c) on community early years provision; and

• (d) on excluded early years provision.

26

Expenditure on determining—

• (a) the eligibility for free school meals of a pupil who is being provided with early years provision;

• (b) the eligibility of a child for funded early years provision;

• (c) the eligibility of a child for the early years pupil premium; or

• (d) the eligibility of a child for the disability access fund.

27

Expenditure on an early years contingency fund, for subsequent distribution to providers of funded early years provision, as a result of the attendance of an additional number of children.

Part 5 — Children and young people with high needs

28

Expenditure in respect of pupils with special educational needs in primary and secondary schools, excluding expenditure—

• (a) in respect of pupils who have not attained compulsory school age in a maintained nursery school or a nursery class in a maintained school or an Academy school;

• (b) in respect of pupils in places which the local authority has reserved for children with special educational needs; or

• (c) which it would be reasonable to expect would be met from a maintained school’s budget share or the general annual grant paid to an Academy school by the Secretary of State.

29

Expenditure in respect of pupils—

• (a) with special educational needs at special schools and special Academies; or

• (b) in places at primary or secondary schools which the local authority has reserved for children with special educational needs,

where the expenditure cannot be met from the sum referred to in regulation 14(1) or (2) (special school places or places for pupils with special educational needs) or where it would be unreasonable to expect such expenditure to be met from a maintained school’s budget share or the general annual grant paid to an Academy school by the Secretary of State.

30

Expenditure in respect of persons provided with further education who are—

• (a) aged under 19 and have special educational needs; or

• (b) aged 19 years or older but under 25, subject to an EHC plan, and not attending a maintained school, an Academy school, an alternative provision Academy¹²², a non-maintained special school, or an independent school.

31

Expenditure on support services for—

• (a) children who have attained compulsory school age who have an EHC plan;

• (b) children who have special educational needs, who have attained compulsory school age, and who do not have an EHC plan;

• (c) young people aged under 19 who have an EHC plan;

• (d) young people aged under 19, who have special educational needs, and who do not have an EHC plan; and

• (e) people aged 19 years or older but under 25 who are subject to an EHC plan.

32

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 are not eligible for funded early years provision, who have not attained compulsory school age, and who have special educational needs, other than expenditure in respect of which sub-paragraph (a) applies;

• (c) on services for children who are eligible for funded early years provision, who have not attained compulsory school age, and who have special educational needs, other than expenditure in respect of which sub-paragraph (a) applies.

33

Expenditure for the purposes of encouraging—

• (a) collaboration between special schools and primary and secondary schools to enable children and young people with special educational needs to engage in activities at primary and secondary schools;

• (b) the education of children and young people with special educational needs at primary and secondary schools; and

• (c) the engagement of children and young people with special educational needs at primary and secondary schools in activities at the school with children and young people who do not have special educational needs,

in cases where the local authority considers it would be unreasonable for such expenditure to be met from a maintained school’s budget share or the general annual grant paid to an Academy school or alternative provision Academy by the Secretary of State.

34

Expenditure incurred in relation to, or in connection with, education provided otherwise than at a school or post-16-institution under section 19 of the 1996 Act (exceptional provision of education in pupil referral units or elsewhere) or under section 61 of the 2014 Act (special education provision otherwise than in schools, post-16 institutions etc)—

• (a) where that expenditure is incurred otherwise than in relation to education at a pupil referral unit or alternative provision Academy; or

• (b) where that expenditure is incurred in relation to education—

• (i) at a pupil referral unit, if it cannot be met from the sum referred to in regulation 14(3); or

• (ii) at an alternative provision Academy, if it would be unreasonable to expect that expenditure to be met from the general annual grant paid to that Academy by the Secretary of State.

35

Expenditure on the payment of fees in respect of children and young people with special educational needs—

• (a) at independent schools or at special schools which are not maintained by a local authority, under section 16 of the 1996 Act or section 63 of the 2014 Act (fees for special educational provision at non-maintained schools and post-16 institutions); or

• (b) at an institution outside England and Wales under section 320 of the 1996 Act (Provision outside England and Wales for certain children)¹²³ or section 62 of the 2014 Act.

36

Expenditure on hospital education services, aside from expenditure on hospital education places referred to in regulation 14.

37

Expenditure on special schools and pupil referral units in financial difficulty.

38

Expenditure on costs in connection with private finance initiatives and the programme known as “Building Schools for the Future” at—

• (a) maintained schools which provide secondary education falling within the description in section 2(2A) of the 1996 Act¹²⁴;

• (b) special schools;

• (c) special Academies;

• (d) pupil referral units;

• (e) alternative provision Academies; and

• (f) 16 to 19 Academies¹²⁵.

39

Expenditure on the provision of special medical support for individual children and young people in so far as such expenditure is not met by an NHS trust, NHS foundation trust, integrated care board or Local Health Board.

Part 6 — Items that may be removed from maintained schools’ budget shares – primary and secondary schools

40

Expenditure (other than expenditure referred to in Schedule 1 or any other paragraph of this Schedule) incurred on services relating to the education of children with behavioural difficulties, and on other activities for the purpose of avoiding the exclusion of pupils from schools.

41

Expenditure on determining the eligibility of a pupil for free school meals.

42

Expenditure on making payments to, or in providing a temporary replacement for, a person on maternity, paternity, neonatal care, shared parental or adoption leave.

43

Expenditure on making payments to, or in providing a temporary replacement for, any person who is—

• (a) carrying out trade union duties or undergoing training under sections 168 and 168A of the Trade Union and Labour Relations (Consolidation) Act 1992¹²⁶;

• (b) taking part in trade union activities under section 170 of the Trade Union and Labour Relations (Consolidation) Act 1992;

• (c) performing public duties under section 50 of the Employment Rights Act 1996¹²⁷;

• (d) undertaking jury service;

• (e) a safety representative under the Safety Representatives and Safety Committees Regulations 1977¹²⁸;

• (f) a representative of employee safety under the Health and Safety (Consultation with Employees) Regulations 1996¹²⁹;

• (g) an employee representative for the purposes of Chapter 2 of Part 4 of the Trade Union and Labour Relations (Consolidation) Act 1992, as defined in section 196 of that Act¹³⁰ or regulation 13(3) of the Transfer of Undertakings (Protection of Employment) Regulations 2006¹³¹;

• (h) taking time off for ante-natal care under section 55 of the Employment Rights Act 1996;

• (i) undertaking duties as a member of the reserve forces as defined in section 1(2) of the Reserve Forces Act 1996¹³²;

• (j) suspended from working at a school; or

• (k) appointed as a learning representative of a trade union, in order for that person to analyse training requirements or to provide or promote training opportunities, and to carry out consultative or preparatory work in connection with such functions.

44

Expenditure on making payments to, or in providing a temporary replacement for, a person who is seconded on a full-time basis for three months or more other than to a local authority or the governing body of a school.

45

Expenditure on making payments to, or in providing a temporary replacement for, persons who have been continuously absent from work because of illness for 21 days or more.

46

Expenditure on insurance in respect of liability arising in connection with schools and school premises.

47

Expenditure on a risk protection arrangement.

48

Expenditure on services to schools provided by museums and galleries.

49

Expenditure on library services.

50

Expenditure on licence fees or subscriptions paid on behalf of schools.

51

Expenditure on the schools specific contingency.

52

Expenditure for the purposes of—

• (a) improving the performance of under-performing pupils from minority ethnic groups; or

• (b) meeting the specific needs of bilingual pupils.

Part 7 — Items that may be removed from maintained schools’ budget shares – primary, secondary and special schools and pupil referral units

53

Expenditure incurred for the purposes of supporting the improvement of standards in maintained schools including expenditure in relation to the local authority’s functions under Part 4 of the 2006 Act (schools causing concern: England).

54

Expenditure in relation to the local authority’s functions under section 510 of the 1996 Act¹³³ (provision and administration of clothing grants) and under regulations made under section 518(2) of the 1996 Act¹³⁴.

55

Expenditure on the provision of tuition in music, or on other activities which provide opportunities for pupils to enhance their experience of music.

56

Expenditure incurred in enabling pupils to enhance their experience of the visual, creative and performing arts other than music.

57

Expenditure on outdoor education centres, but not including centres wholly or mainly for the provision of organised games, swimming or athletics.

58

Expenditure in relation to functions of the local authority under Part I of the Local Government Act 1999¹³⁵ (best value) and the provision of advice to assist governing bodies in procuring goods and services with a view to securing continuous improvement in the way the functions of those governing bodies are exercised, having regard to a combination of economy, efficiency and effectiveness.

59

Expenditure in relation to authorisation and monitoring of expenditure in respect of schools which do not have delegated budgets, and all related financial administration.

60

Expenditure in relation to the local authority’s monitoring of compliance with the requirements of its financial scheme prepared under section 48 of the 1998 Act, and any other requirements in relation to the provision of community facilities by governing bodies under section 27 of the 2002 Act¹³⁶.

61

Expenditure in relation to internal audit and other tasks necessary for the discharge of the local authority’s chief finance officer’s responsibilities under section 151 of the Local Government Act 1972 in so far as the responsibilities relate to maintained schools.

62

Expenditure in relation to the local authority’s functions under regulations made under section 44 of the 2002 Act¹³⁷, in so far as the functions relate to maintained schools.

63

Expenditure in relation to investigations which the local authority carries out of employees, or potential employees, of the local authority, or of governing bodies of schools, or of persons otherwise engaged, or to be engaged, with or without remuneration to work at or for schools.

64

Expenditure in relation to functions of the local authority in relation to local government superannuation which it is not reasonably practicable for another person to carry out, and functions of the local authority in relation to the administration of teachers’ pensions.

65

Expenditure in relation to advice, in accordance with the local authority’s statutory functions, to governing bodies in relation to staff paid, or to be paid, to work under the direct management of the head teacher or governing body at a school, and advice in relation to the management of all such staff collectively at any individual school, including in particular advice with reference to alterations in remuneration, conditions of service and the collective composition and organisation of such staff.

66

Expenditure in relation to determination of conditions of service for non-teaching staff, and advice to schools on the grading of such staff.

67

Expenditure in relation to the local authority’s functions regarding the appointment or dismissal of employees in maintained schools.

68

Expenditure in relation to consultation and functions preparatory to consultation with persons employed at schools or their representatives.

69

Expenditure in relation to compliance with the local authority’s duties under the Health and Safety at Work etc. Act 1974¹³⁸ and the relevant statutory provisions as defined in section 53(1) of that Act, in so far as compliance cannot reasonably be achieved through tasks delegated to the governing bodies of schools; but including expenditure incurred by the local authority in monitoring the performance of such tasks by governing bodies and, where necessary, giving them advice.

70

Expenditure in relation to provision of information to or at the request of the Crown and the provision of other information which the local authority is under a duty to make available, in so far as the information relates to maintained schools.

71

Expenditure in relation to the local authority’s functions pursuant to regulations made under section 12 of the 2002 Act¹³⁹ (supervising authorities of companies formed by governing bodies).

72

Expenditure in relation to the local authority’s functions under the discrimination provisions of the Equality Act 2010¹⁴⁰ in so far as compliance cannot reasonably be achieved through tasks delegated to the governing bodies of schools; but including expenditure incurred by the local authority in monitoring the performance of such tasks by governing bodies and, where necessary, giving them advice.

73

Expenditure on establishing and maintaining those electronic computer systems, including data storage, which are intended primarily to maintain linkage between local authorities and schools which they maintain.

74

Expenditure on the appointment of governors, the making of instruments of government, the payment of expenses to which governors are entitled and which are not payable from a maintained school’s budget share, and the provision of information to governors.

75

Expenditure on education functions related to revenue budget preparation, preparation of information on income and expenditure relating to education for incorporation into the local authority’s annual statement of accounts, and the external audit of grant claims and returns relating to education, in so far as those functions relate to maintained schools.

76

Expenditure on monitoring National Curriculum assessment arrangements required by orders made under section 87(3) of the 2002 Act.

77

Expenditure on retrospective membership of pension schemes and retrospective elections made in respect of pensions where it would not be appropriate to expect the governing body of the school to meet the cost from the school’s budget share.

78

Expenditure on landlord responsibilities in relation to maintained schools, and in particular—

• (a) expenditure in pursuance of duties performed under the School Premises (England) Regulations 2012¹⁴¹; and

• (b) expenditure in connection with duties under the Control of Asbestos Regulations 2012¹⁴².

79

Expenditure in respect of the dismissal or premature retirement of, or for the purpose of securing the resignation of, or in respect of acts of discrimination against, any person except to the extent that these costs are chargeable to maintained schools’ budget shares or fall within paragraph 2(b) of this Schedule¹⁴³.

80

Expenditure on examining attendance registers under the School Attendance (Pupil Registration) (England) Regulations 2024¹⁴⁴.

Part 8 — Deficit from previous funding period

81

Expenditure in relation to any deficit in respect of the local authority’s schools budget from a previous funding period.

Schedule 3 — MINIMUM FUNDING GUARANTEE

1

• (1) In this Schedule—

• (a) references to the number of pupils—

• (i) for the purposes of the previous funding period, exclude those funded by a sixth form grant; and

• (ii) for the purposes of the funding period, exclude those funded by a sixth form grant;

• (b) the “relevant number” of pupils for the previous funding period is the number of pupils at the school on 5th October 2023;

• (c) the “relevant number” of pupils for the funding period is the number of pupils at the school on 3rd October 2024;

• (d) the “minimum funding number” means a number determined by the local authority, between and including 0.995 and 1.000;

• (e) the redetermined adjusted budget share for the previous funding period means a number calculated by the local authority, which must—

• (i) exclude—

• (aa) any amount allocated under regulation 14(2) (places reserved for children with special educational needs) of the 2024 Regulations;

• (bb) any amount included under regulation 28 (sixth form funding) of the 2024 Regulations;

• (cc) any amount included under regulation 40 (correction of errors and changes in non-domestic rates) of the 2024 Regulations;

• (dd) the difference between (a) any amount allocated to the school under regulation 29(4) or (8) (new schools, merged schools and closing schools) of the 2024 Regulations, and (b) the single sum which the school would have received under regulation 16 (lump sums for primary and secondary schools) of the 2024 Regulations, had regulation 29(4) or (8) of the 2024 Regulations not applied;

• (ee) any amount allocated to the school under regulation 24 (additional criteria etc which may be taken into account) of the 2024 Regulations where such amount has been deducted from the schools budget under Part 5 (children and young people with high needs) of Schedule 2;

• (ff) any amount allocated to the school under regulation 10(3) (early years single funding formula) of the 2024 Regulations;

• (gg) any amount included in respect of regulation 24(3)(a) (non-domestic rates) of the 2024 Regulations;

• (hh) any amount allocated to the school under regulation 16(2) (primary lump sum) or, where regulation 30(4) or (8) applies, the amount allocated to the school under that regulation;

• (ii) any amount allocated to the school under regulation 16(3) (secondary lump sum) or, where regulation 30(4) or (8) (applies, the amount allocated to the school under that regulation;

• (jj) any amount allocated to the school under regulation 21(2) (primary population sparsity);

• (kk) any amount allocated to the school under regulation 21(7) (secondary population sparsity);

• (ll) any amount added to the school’s budget share under regulation 39 (pupils permanently excluded from, or leaving, maintained schools) of the 2024 Regulations;

• (mm) any amount allocated to the school under regulation 23 (split sites factor) of the 2024 Regulations; and

• (nn) any amount allocated to the school under regulation 24(3)(b) (private finance initiatives) of the 2024 Regulations.

• (ii) include—

• (aa) any amount deducted from the school’s budget share under regulation 11(5) or (6) (determination of allocation of budget shares etc. for the funding period), 22(2) (risk protection arrangement) or 39 (pupils permanently excluded from, or leaving, maintained schools) of the 2024 Regulations; and

• (bb) any amount representing the allocation to the school in the previous funding period in respect of the teachers’ pay additional grant, the teachers’ pension employer contribution grant and the core schools budget grant¹⁴⁵ as shown on the authority proforma tool¹⁴⁶ for 2025–26 sent to the local authority by the Department for Education in December 2024;

• (f) references to a redetermined adjusted budget share for the funding period include the effect of any alternative arrangements approved by the Secretary of State under regulation 42, but the local authority must—

• (i) exclude—

• (aa) any amount allocated under regulation 14(2) (places);

• (bb) any amount included under regulation 29 (sixth form funding);

• (cc) any amount included under regulation 41 (correction of errors and changes in non-domestic rates);

• (dd) any amounts allocated under regulation 10(1) (formula for determining budget shares) which would have been within a class or description of the expenditure listed in Schedule 2 to the 2024 Regulations that the local authority deducted in the previous funding period;

• (ee) any amount allocated to the school under regulation 10(3) (early years single funding formula);

• (ff) any amount included in respect of regulation 25(3)(a) (non-domestic rates);

• (gg) any amount included in respect of regulation 25(3)(b) (private finance initiatives);

• (hh) any amount allocated to the school under regulation 16(2) (primary lump sum) (or, where regulation 30(4) or (8) applies, the amount allocated to the school under that regulation);

• (ii) any amount allocated to the school under regulation 16(3) (secondary lump sum) (or, where regulation 30(4) or (8) applies, the amount allocated to the school under that regulation);

• (jj) any amount allocated to the school under regulation 21(2);

• (kk) any amount allocated to the school under regulation 21(7);

• (ll) any amount added to the school’s budget share under regulation 40 (pupils permanently excluded from, or leaving, maintained schools); and

• (mm) any amount allocated under regulation 24.

• (ii) include any amount that is deducted from a school’s budget share under regulation 11(5) or (6) (applications to a schools forum or to the Secretary of State for authorisation to redetermine budgets), 22(2) (risk protection arrangement), 23(2) (energy scheme factor), 40 or 41.

• (2) For the purposes of this Schedule—

• (a) where a school opened during the previous funding period, its redetermined adjusted budget share for the previous funding period is the amount it would have been if the school had opened on 1st April 2024; and

• (b) where a school opens during the funding period, its redetermined adjusted budget share for the funding period is the amount it would have been if the school had opened on 1st April 2025,

in both cases adjusted in accordance with paragraph 1(e) or (f), whichever is applicable.

2

Where (A/B) is less than (C/D) then the guaranteed funding level is (C/D) x B where—

• A is the redetermined adjusted budget share, calculated by the local authority, for the funding period;

• B is the relevant number of pupils in the funding period;

• C is the redetermined adjusted budget share for the previous funding period multiplied by the minimum funding number; and

• D is the relevant number of pupils in the previous funding period.

3

Where a new school opens during the funding period and is a replacement for two or more schools being discontinued during the funding period, its guaranteed funding level must be calculated in accordance with paragraph 2, subject to paragraph 4.

4

In calculating the guaranteed level of funding under paragraph 3 the relevant number of pupils in the previous funding period under paragraph 1(1)(b) is the sum of the relevant number of pupils in the discontinued schools on 5th October 2023.

5

In calculating the redetermined adjusted budget share for the previous funding period, the local authority may exclude any amounts allocated pursuant to regulation 42(1)(d) (exceptional premises costs) if it also excludes the amount from the redetermined adjusted budget share calculated for the funding period.

Schedule 4 — CONTENTS OF SCHEMES

1

The carrying forward from one funding period to another of surpluses and deficits arising in relation to schools’ budget shares.

2

Amounts which may be charged against schools’ budget shares.

3

Amounts received by schools which may be retained by their governing bodies and the purposes for which such amounts may be used.

4

The imposition, by or under the scheme, of conditions which schools must comply with in relation to the management of their delegated budgets, and of sums made available to governing bodies by the local authority which do not form part of delegated budgets, including conditions prescribing financial controls and procedures.

5

Terms on which the local authority provides services and facilities for schools maintained by it.

6

The payment of interest by or to the local authority.

7

The times at which amounts equal in total to the school’s budget share are to be made available to governing bodies and the proportion of the budget share to be made available at each such time.

8

The virement between budget heads within the delegated budget.

9

Circumstances in which a local authority may delegate to the governing body the power to spend any part of the local authority’s non-schools education budget or schools budget in addition to those in section 49(4)(a) to (c) of the 1998 Act¹⁴⁷.

10

The use of delegated budgets and of sums made available to a governing body by the local authority which do not form part of delegated budgets.

11

Borrowing by governing bodies.

12

The banking arrangements that may be made by governing bodies.

13

A statement as to the personal liability of governors in respect of schools’ budget shares having regard to section 50(7) of the 1998 Act.

14

A statement as to the allowances payable to governors of a school which does not have a delegated budget in accordance with the scheme made by the local authority for the purposes of section 519 of the 1996 Act¹⁴⁸.

15

The keeping of a register of any business interests of the governors and the head teacher.

16

The provision of information by and to the governing body.

17

The maintenance of inventories of assets.

18

Plans of a governing body’s expenditure.

19

A statement as to the taxation of sums paid or received by a governing body.

20

Insurance.

21

The use of delegated budgets by governing bodies to satisfy the local authority’s duties imposed by or under the Health and Safety at Work etc. Act 1974.

22

The provision of legal advice to a governing body.

23

Funding for child protection issues.

24

How complaints by persons working at a school or by school governors about financial management or financial propriety at the school will be dealt with and to whom such complaints should be made.

25

Expenditure incurred by a governing body in the exercise of the power conferred by section 27 of the 2002 Act.

Signed

Signed on behalf of the Secretary of State

Catherine McKinnell — Minister of State — Department for Education — 16th January 2025

Explanatory note

(This note is not part of the Regulations)

Explanatory Note

These Regulations make provision for local authorities’ financial arrangements in relation to the funding of maintained schools and providers of funded early years provision in England, for the financial year 2025-2026.

Part 1 revokes the School and Early Years Finance (England) Regulations 2023 (S.I. 2023/59) with effect from 1st April 2025 (regulation 2). The School and Early Years Finance and Childcare (Provision of Information About Young Children) (Amendment) (England) Regulations 2024 (S.I. 2024/66) (“the 2024 Regulations”) remain in force. Regulation 3 amends references to the 2024 Regulations in the Schools Forums (England) Regulations 2012 (S.I. 2012/2261).

Part 2 defines the non-schools education budget (regulation 4 and Schedule 1) and sets requirements for the initial determination of the schools budget (regulation 5), which is defined in regulation 6 and Schedule 2. It lists expenditure that is excluded from the non-schools education budget and the schools budget (regulation 7) and makes provision for central expenditure and the individual schools budget (regulation 8 and Schedule 2). It further requires local authorities to determine budget shares for schools maintained by them and amounts to be allocated in respect of early years provision in their areas, in accordance with the appropriate formulae (regulations 10 and 11).

Chapter 1 of Part 3 deals with the determination of budget shares for schools. Regulations 13 and 15 to 24 make provision for specific factors that the local authority must include in their local funding formulae for certain schools. The allowable ranges for these amounts or sums are set in relation to the distance between their respective value in the national funding formula and, for all mandatory factors other than the split site factor, the value in the local authority’s funding formula in the previous funding period (financial year 2024 – 2025). Regulation 25 specifies additional criteria which may, or must, be taken into account in setting budgets for certain schools. The Regulations also impose a minimum per pupil amount (regulation 27) and a minimum funding guarantee for schools (regulation 28 and Schedule 3). Regulations 29 to 31 make provision for calculation of budgets in relation to specific types of school or specific circumstances.

Chapter 2 of Part 3 deals with early years provision and requires local authorities’ formulae to take into account the predicted hours of attendance (with provision for review and redetermination on the basis of information about actual hours of attendance) (regulation 32) and to include one or more social deprivation factors (regulation 33). Regulations 34 and 35 provide for additional amounts to be included in respect of children in specified circumstances (regulation 34) and disabled children (regulation 35). There is a requirement to pass 96% of funding to early years providers (regulation 37) and a 12% limit on the amount of funding that may be attributable to the discretionary (supplementary) part of the early years formulae (regulation 38).

Chapter 3 of Part 3 deals with the redetermination of a school’s budget share where a pupil is permanently excluded or leaves (regulation 40) and where a school’s non-domestic rate liability changes (regulation 41). Regulation 41 also provides for the redetermination of a school’s budget share, or the amount allocated to an early years provider, in order to correct errors in previous determinations. Regulation 42 makes provision for the Secretary of State to authorise a local authority to vary its application of certain provisions in these Regulations.

There are also requirements in relation to local authorities’ schemes (regulation 43 and Schedule 4).

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

Footnotes