The School Funding, Budget Statements and Outturn Statements (Wales) Regulations 2026

Expenditure in connection with the provision of nursery education except where such provision is made at a maintained school.

27

Expenditure on insurance in respect of liability arising in connection with schools and school premises except to the extent that governing bodies receive funding for insurance as part of their school’s budget shares.

28

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

29

Expenditure incurred in responding to a report of a school inspection under section 28 of the Education Act 2005[^f00126].

30

Expenditure on library services and museum services for schools.

31

Expenditure—

• (a) without which the education of pupils at a school would be seriously prejudiced, and

• (b) which it would not be reasonable to expect a governing body to meet from the school’s budget share because of either—

• (i) its size and unexpectedness, or

• (ii) its size and unavoidability.

32

Expenditure on increases to a school’s budget share to which the school is entitled by virtue of the local authority’s formula or the re-determination of schools budget shares under the authority of the Welsh Ministers or expenditure on the correction of errors.

33

Expenditure for purposes not falling within any other paragraph of this Schedule provided that the expenditure does not amount in total to more than 0.1% of the local authority’s schools budget.

34

CERA incurred for purposes not falling within any other paragraph of this Schedule or Schedule 2.

35

Expenditure incurred under section 22 of the Education (Wales) Measure 2011 in the training of governors to enable the effective discharge of their functions in so far as this is not provided by specific grants.

36

Expenditure incurred under section 24 of the Education (Wales) Measure 2011 in relation to the training of clerks to the governing bodies to enable the effective discharge of their functions.

Schedule 4 — Content of Financial Schemes

The matters referred to in regulation 29

1

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

2

The identification of all the classes or descriptions of expenditure which form part of the local authority’s schools budget but will not form any part of the individual schools budget and will instead be retained by the local authority.

3

Amounts which may be charged against schools’ budget shares.

4

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

5

The imposition of conditions, including conditions prescribing financial controls and procedures, by or under the financial scheme which must be complied with by schools in relation to the management—

• (a) of their delegated budgets, and

• (b) of sums made available to governing bodies by the local authority which do not form part of delegated budgets.

6

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

7

The payment of interest by or to the local authority.

8

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 school’s budget share to be made available at each such time.

9

The virement between budget heads within the delegated budget.

10

Circumstances in which the local authority may delegate to a governing body the power to spend any part of the local authority’s non-schools education budget or schools budget in addition to those set out in section 49(4)(a) to (c) of the 1998 Act[^f00127].

11

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.

12

Borrowing by governing bodies.

13

The banking arrangements that may be made by governing bodies.

14

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.

15

A statement as to the allowances payable to governors of a school which does not have a delegated budget in accordance with the financial scheme made by the local authority for the purposes of section 519 of the 1996 Act[^f00128].

16

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

17

The provision of information by and to the governing body.

18

The maintenance of inventories of assets.

19

Plans of a governing body’s expenditure.

20

A statement as to the use that a governing body proposes to make of any surplus brought forward from the funding period immediately preceding the current funding period where that surplus exceeds 5% of the school’s budget share in the current funding period.

21

A statement setting out how the local authority will monitor the use by a governing body of the surplus included in any statement made under paragraph 20.

22

A provision under which—

• (a) the local authority may direct a governing body as to how to spend any surplus brought forward from the previous funding period in the school balance for a funding period, if the surplus exceeds 5% of the school’s budget share, and

• (b) the local authority may, if a governing body does not comply with such a direction, require the governing body to pay all or part of that surplus to the local authority to be applied as part of its schools budget for the funding period in question.

23

• (1) A provision requiring a governing body to submit to the local authority for approval by the local authority a plan to recoup any deficits arising in relation to schools’ budget shares (“deficit recovery plan”).

• (2) A statement setting out in relation to a draft deficit recovery plan—

• (a) by when a draft plan must be submitted by the governing body to the local authority for approval,

• (b) the details including the address of where a deficit recovery plan should be sent by the governing body,

• (c) the form and matters to be dealt with in a deficit recovery plan,

• (d) the duration of a draft deficit recovery plan,

• (e) how long the local authority is allowed to take to consider a draft deficit recovery plan,

• (f) the consequences of not submitting a draft deficit recovery plan to the local authority,

• (g) any requirements to review and amend the approved deficit recovery plan, and

• (h) the consequences of not complying with an approved deficit recovery plan.

24

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

25

Insurance.

26

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

27

The provision of legal advice to the governing body.

28

Funding for child protection issues.

29

School meals.

30

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

31

Expenditure incurred by a governing body in the exercise of the power conferred by section 27 of the 2002 Act[^f00129] (power of governing body to provide community facilities etc.).

32

Provision by governing bodies of returns and information for teacher pensions’ purposes.

33

The scale the local authority is required to publish under regulation 21(4).

Schedule 5 — Part 1 of a Budget Statement

Part 1 — General

1

Part 1 of a budget statement (information at school level) must be in the form set out in Part 2 of this Schedule and in accordance with the notes set out in Part 3 of this Schedule.

2

Both the English and Welsh versions of the form must be completed.

3

The font size used must not be less than 7pt.

4

• (1) The following information must appear at the top of each Part of a budget statement—

• (a) in column (a) enter the funding period to which the budget statement relates,

• (b) in column (b) enter the version number or the number “1” if it is the first version,

• (c) in column (c) enter the date that the form was completed,

• (d) in column (d) enter the local authority’s name, and

• (e) in column (e) enter the local authority’s unitary reference number.

• (2) In this paragraph “version number” means a number which distinguishes a particular form submitted by the local authority from earlier versions of the form submitted by them.

5

The numbered notes in Part 3 of this Schedule refer to the items in the table bearing the corresponding number in the form.

6

Where a local authority does not intend to make any financial provision for any matter listed in the form a zero must be entered at the appropriate place.

Part 2 — Form

Part 3 — Notes to Part 1 of a Budget Statement

1

Enter in column (1) the names of all schools maintained or to be maintained by the local authority in the funding period in the following order—

• (a) maintained nursery schools;

• (b) primary schools;

• (c) middle schools;

• (d) secondary schools;

• (e) special schools.

2

Opposite the name of each maintained school, enter in column (2) that school’s reference number.

3

Enter in column (3) the date that the maintained school is intended to close or to open, as the case may be; otherwise leave blank.

4

Enter in column (4), opposite the name of each maintained school, the letter “C” if the school is to close during the funding period and the letter “O” if the school is to open during the funding period; otherwise leave blank.

5

• (1) Enter in column (5), opposite the name of each maintained school—

• (a) the number of registered pupils at the school required under the formula to be used for the initial determination of that school’s budget share, and

• (b) the number of school places reserved for pupils in a nursery class or for pupils with additional learning needs and funded as such under the formula.

• (2) In the case of a maintained school that will be open for part of the year only, the number determined in accordance with sub-paragraph (1)(a) or (b) of this note must be reduced to reflect the proportion of the year that the school is to open. For example, if a maintained school is expected to open for 7 months of the funding period, the number shown should be the number of pupils multiplied by 7, then divided by 12.

6

• (1) Enter in column (6), opposite the name of each maintained school, the amount allocated by the local authority to each school from the Core Delegation.

• (2) For maintained schools only open for part of the year, the actual school’s budget share given to the school should be shown.

7

• (1) Enter in column (7), opposite the name of each maintained school, the amount allocated by the local authority to each school from the Discretionary Delegation.

• (2) For maintained schools only open for part of the year, the actual school’s budget share given to the school should be shown.

8

• (1) Enter in column (8), opposite the name of each maintained school, the amount allocated by the local authority to each school from the Additional Learning Needs Delegations.

• (2) For maintained schools only open for part of the year, the actual school’s budget share given to the school should be shown.

9

• (1) Enter in column (9), opposite the name of each maintained school, the total of the school’s delegation from Core Delegation, the Discretionary Delegation and the Additional Learning Needs Delegations being the whole of the school’s budget share.

• (2) For maintained schools only open for part of the year, the actual school’s budget share given to the school should be shown.

10

Enter in column (10), opposite the name of each maintained school, the amount allocated by the local authority per pupil or school place at the school from the Core Delegation plus the Additional Learning Needs Core Delegation calculated by dividing the total amount by the number of pupils or school places for the school entered in accordance with note 5.

11

Enter in column (11), opposite the name of each maintained school, the amount allocated by the local authority per pupil or school place at the school from the Discretionary Delegation plus the Additional Learning Needs Discretionary Delegation calculated by dividing the total amount by the number of pupils or school places for the school entered in accordance with note 5.

12

Enter in column (12), opposite the name of each maintained school, the total delegation per pupil or school place at the school calculated by dividing the amount entered in accordance with note 9 by the number of pupils or school places for the school entered in accordance with note 5.

13

Enter in column (13), opposite the name of each maintained school, the non-individual budget devolved to schools being the amount of planned additional indicative funding (including grants) proposed to be allocated to the school otherwise than as part of the school’s budget share.

14

• (1) Enter in column (14), opposite the name of each maintained school, an estimated determination of the total of the school’s budget share for year 2 being the first funding period which immediately follows the current funding period.

• (2) For maintained schools only open for part of the year, an initial determination of the actual school’s budget share for the school should be shown.

15

• (1) Enter in column (15), opposite the name of each maintained school, an estimated determination of the total of the school’s budget share for year 3 being the second funding period which immediately proceeds the first funding period.

• (2) For maintained schools only open for part of the year, an initial determination of the actual school’s budget share for the school should be shown.

• (3) In this paragraph the “first funding period” has the meaning given to it in note 14(1).

16

Enter in line (16) in each of columns (5) to (9) and (13) to (15), the total of the numbers entered in each of those columns in respect of maintained nursery schools, and in columns (10) to (12), the average of the numbers entered in those columns in respect of maintained nursery schools.

17

Enter in line (17) in each of columns (5) to (9) and (13) to (15), the total of the numbers entered in each of those columns in respect of primary schools, and in columns (10) to (12), the average of the numbers entered in those columns in respect of primary schools.

18

Enter in line (18) in each of columns (5) to (9) and (13) to (15), the total of the numbers entered in each of those columns in respect of middle schools, and in columns (10) to (12), the average of the numbers entered in those columns in respect of middle schools.

19

Enter in line (19) in each of columns (5) to (9) and (13) to (15), the total of the numbers entered in each of those columns in respect of secondary schools, and in columns (10) to (12), the average of the numbers entered in those columns in respect of secondary schools.

20

Enter in line (20) in each of columns (5) to (9) and (13) to (15), the total of the numbers entered in each of those columns in respect of special schools, and in columns (10) to (12), the average of the numbers entered in those columns in respect of special schools.

21

Enter in line (21) in each of columns (5) to (9) and (13) to (15), the total of the numbers entered in each of those columns in respect of all maintained schools, and in columns (10) to (12), the average of the numbers entered in those columns in respect of all maintained schools.

22

Enter in column (22) the amount of the individual schools budget not allocated to maintained schools in columns (9) and (12), giving an estimated split between maintained nursery schools, primary schools, middle schools, secondary schools and special schools.

23

Enter in column (23) the total amount of funding of the kind referred to in note 13 and which the local authority intends to allocate to maintained schools but which is not allocated at the beginning of the funding period, giving an estimated split between maintained nursery schools, primary schools, middle schools, secondary schools and special schools.

24

Enter in line (24) in each of columns (22) and (23), the total of the numbers entered in each of those columns.

25

Enter in line (25) the total of the numbers in line (21) of column (9) and in line (24) of column (22).

26

Enter in line (26) the total of the numbers in line (21) of column (13) and line (24) of column (23).

Schedule 6 — Part 2 of a Budget Statement

PART 1 — General

1

Part 2 of a budget statement (information about the formula) must be in the form set out in Part 2 of this Schedule and in accordance with the notes set out in Part 3 of this Schedule.

2

Both the English and Welsh versions of the form must be completed.

3

The font size used must not be less than 7pt.

4

• (1) The following information must appear at the top of each Part of a budget statement—

• (a) in line (a) of column (a) enter the funding period to which the budget statement relates,

• (b) in line (b) of column (a) enter the version number or the number “1” if it is the first version,

• (c) in line (c) of column (a) enter the date that the form was completed,

• (d) in line (d) of column (a) enter the local authority’s name,

• (e) in line (e) of column (a) enter the local authority’s unitary reference number,

• (f) in line (f) of column (a) enter the name of the maintained school,

• (g) in line (g) of column (a) enter the school’s reference number, and

• (h) in line (h) of column (a) enter the type of delegation being the Core Delegation, the Discretionary Delegation, the Additional Learning Needs Delegations, the Additional Learning Needs Core Delegation, Additional Learning Needs Discretionary Delegation or the Total Delegation to which the form relates.

• (2) In this paragraph “version number” means a number which distinguishes a particular form submitted by the local authority from earlier versions of the form submitted by them.

5

The numbered notes in Part 3 of this Schedule refer to the items in the table bearing the corresponding number in the form.

6

A local authority may include as an Annex to the form set out in Part 2 of this Schedule any relevant information in addition to that required to be included in the form.

7

Where a local authority does not intend to make any financial provision for any matter listed in the form, a zero must be entered at the appropriate place.

8

• (1) A local authority must for each school and type of school set out in sub-paragraph (2) complete a separate form for each of the delegated budgets set out in sub-paragraph (3).

• (2) The school or types of school referred to in sub-paragraph (1) are—

• (a) each maintained school it maintains giving total amounts for just that school,

• (b) all maintained schools it maintains giving total amounts for all such schools,

• (c) the maintained nursery schools sector it maintains giving total amounts for all of that type of school,

• (d) the special schools sector it maintains giving total amounts for all of that type of school,

• (e) the primary schools sector it maintains giving total amounts for all of that type of school,

• (f) the middle schools sector it maintains giving total amounts for all of that type of school, and

• (g) the secondary schools sector it maintains giving total amounts for all of that type.

• (3) The delegated budgets referred to in sub-paragraph (1) are—

• (a) the Core Delegation,

• (b) the Discretionary Delegation,

• (c) Additional Learning Needs Delegations,

• (d) the Additional Learning Needs Core Delegation,

• (e) the Additional Learning Needs Discretionary Delegation, and

• (f) the Total Delegation.

PART 2 — Form

PART 3 — Notes to Part 2 of a Budget Statement

Individual maintained schools budget: funding factors

1

Enter in column (1) consecutive line numbers to ease identification of each funding factor described in column (2).

2

• (1) Enter in column (2) a brief description of each funding factor used in the local authority’s formula.

• (2) Use an ‘*’ as the first character in the description of each and every factor that is based on a pupil’s eligibility for free school meals, or a pupil’s residency in relation to the Welsh Index of Multiple Deprivation.

• (3) Insert additional lines as required to accommodate all the factors in use.

3

Enter in column (3) the value per unit of measurement for each factor.

4

Enter in column (4) the number of units of measurement for each factor.

5

Enter in column (5) the total funding allocated for each factor as the figure in column (3) multiplied by the figure in column (4).

6

Enter in column (6) as a percentage the proportion of the total budget which is entered in line (12) represented by the value in column (5).

7

Enter in line (7) of column (4) the number of registered pupils at the maintained school required under the formula to be used for the initial determination of that school’s budget share and in line (7) of column (5) enter the total funding allocated according to those pupil numbers in accordance with regulation 15.

8

Enter in line (8) of column (4) the total number of school places and in line (8) of column (5) enter the total funding allocated according to school places.

9

Enter in line (9) of column (5) the total funding allocated according to other factors relating to pupil-led funding.

10

Enter in line (10) of column (5) the total pupil-led funding.

11

Enter in line (11) of column (5) the total funding allocated according to other factors specific to the maintained school.

12

Enter in line (12) of column (5) any budget adjustments. For example, this could include retrospective adjustments in relation to the previous funding period and school-by-school variation around a formulaic average for the local authority with a net zero value at local authority level.

13

Enter in line (13) of column (5) the total delegated budget.

Signed

Lynne Neagle — Cabinet Secretary for Education, one of the Welsh Ministers — 4 March 2026

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations revoke and replace the Education (Budget Statements) (Wales) Regulations 2002, the Education (Outturn Statements) (Wales) Regulations 2003 and the School Funding (Wales) Regulations 2010 in relation to financial years that commence on or after 1 April 2027. These Regulations make provision for the funding of maintained schools in Wales for those financial years.

Part 1 contains the introductory, revocation and interpretation provisions.

Part 2 deals with the non-schools education budget, the schools budget and the individual schools budget.

Regulation 4 and Schedule 2 set out the expenditure that constitutes the non-schools education budget. This budget relates to the expenditure on local authority functions that the local authority must retain centrally.

Regulation 5 requires the local authority to make an initial determination of the schools budget on or before 14 February immediately preceding a funding period. A “funding period” is defined in section 45(1B) of the School Standards and Framework Act 1998 (“the 1998 Act”) to mean a financial year or such other period as may be prescribed. These Regulations define “funding period” to mean a financial year within the meaning given to that term in section 579(1) of the Education Act 1996.

Regulation 6 defines the schools budget. The schools budget relates to the expenditure that is aimed at supporting schools.

Regulation 7 requires the individual schools budget to be determined on or before 14 February immediately preceding a funding period. A funding period is a financial year. The individual schools budget is defined in regulation 7 and Schedule 3. The individual schools budget is formed by deducting any or all of the expenditure items set out in Schedule 3 from the schools budget. It is for the local authority to decide what expenditure items from Schedule 3 to deduct from the schools budget. Whatever is left remaining in the schools budget after that exercise will form the individual schools budget.

It is a matter for the local authority to determine what to do with the expenditure items deducted from the schools budget and which are not allocated to its individual schools budget. A local authority may determine to retain those expenditure items centrally so that it will be responsible for meeting the cost of them. Alternatively, a local authority may determine to allocate those expenditure items to maintained schools. In which case the local authority will also allocate the funding for those expenditure items to maintained schools who will then be responsible for meeting the cost of them.

Part 3 deals with schools’ budget shares. Regulation 8 requires the individual schools budget to be allocated as budget shares to maintained schools. This means that the individual schools budget must be divided up into school’s budget shares with each maintained school receiving a budget share. Regulation 9 requires an initial determination of the amount of a school’s budget share to be made on or before 31 March preceding a funding period. Regulation 9 further requires the local authority to notify school governing bodies of the amount of their budget shares together with information about how the budget share was calculated and estimates of the budget shares for the following two funding periods.

Regulation 10 requires a local authority to determine a formula for the budget shares. Regulation 11 requires consultation on any changes made to the formula since the preceding funding period. Regulation 12 sets out how a local authority formula is to be published.

Regulation 13 makes provision for the delegated budget of a new school.

Regulations 14 to 26 set out the factors and criteria to be taken into account in determining schools’ budget shares. Regulation 24 makes new provision which allows a local authority to allocate a single budget share to the governing body of the federation and treat the schools as a single school for that purpose.

Regulation 27 allows a local authority to redetermine a school’s budget share in order to correct errors, and regulation 28 allows the Welsh Ministers to approve alternative arrangements to determine schools’ budget shares.

Part 4 deals with local authorities’ financial schemes. Regulation 29 and Schedule 4 specify the matters that must be dealt with in financial schemes.

Regulation 30 sets out how revised financial schemes are to be published and regulation 31 requires any revisions to be approved by the schools forum or the Welsh Ministers.

Part 5 deals with the information about a local authority’s expenditure on education which must be contained in the statement of planned expenditure (“budget statement”) which each local authority is required to prepare before the beginning of each funding period under section 52(1) of the 1998 Act.

In sections 45, 45A, 47 and 48 of the 1998 Act the term “funding period” is used rather than the term “financial year”. Section 45 of the 1998 Act defines “funding period” to mean a financial year or such other period as may be prescribed. However, in section 52(1) of the 1998 Act the term “financial year” is used. For the sake of consistency these Regulations use the term “funding period” throughout. These Regulations define “funding period” to mean a financial year within the meaning given to that term in section 579(1) the Education Act 1996.

Regulation 32 requires that every budget statement must be prepared in two parts as follows—

Regulations 33 and 34 set out how a local authority budget statement is to be published.

Part 6 deals with the information about local authorities’ expenditure on education which must be contained in a statement (“outturn statement”). Each local authority is required to prepare after the end of each funding period an outturn statement by section 52(2) of the 1998 Act.

Regulation 35 specifies the form which outturn statements must take.

Regulation 36 specifies the information to be included in the outturn statement.

Regulations 37 and 38 set out how a local authority outturn statement is to be published.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the School Funding Branch, Education Infrastructure, Governance and Finance Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.

Footnotes

[^f00001]: Section 45A was inserted by the Education Act 2002 (c. 32), section 41(1) and was amended by the Education Act 2005 (c. 18), Schedule 16, paragraph 3 and by S.I. 2010/1158.

[^f00002]: Section 45AC was inserted by the Education Act 2005, Schedule 16, paragraph 4 and was amended by S.I. 2010/823 and S.I. 2010/1158.

[^f00003]: Section 47 was amended by the Education Act 2005, Schedule 16, paragraph 6 and by S.I. 2010/1158.

[^f00004]: Section 48 was amended by the Education Act 2002, Schedule 3, paragraph 2, the Education Act 2005, Schedule 18, paragraph 7, the Education and Inspections Act 2006 (c. 40), Schedule 5, paragraph 3, Schedule 18, Part 6 and by S.I. 2010/1158.

[^f00005]: Subsections (2) and (2A) were substituted for subsections (2) and (3), as originally enacted, by the Education and Inspections Act 2006, Schedule 5, paragraph 4 and amended by the Education Act 2002, Schedule 21, paragraph 100, the School Standards and Organisation (Wales) Act 2013 (anaw 1), Schedule 5, paragraph 19(7) and by S.I. 2010/1158.

[^f00006]: Section 52 was amended by the Apprenticeships, Skills, Children and Learning Act 2009 (c. 22), section 253, the Education Act 2002, section 45 and Schedule 22, Part 3, the Education Act 2005, Schedule 18, paragraph 10 and by S.I. 2010/1158.

[^f00007]: Section 138(7) was amended by the Education and Inspections Act 2006, Schedule 17, paragraph 3.

[^f00008]: Paragraph 1 of Schedule 14 was amended by the Education and Inspections Act 2006, Schedule 5, paragraph 5(1) to (4), Schedule 18, Part 6 and by S.I. 2010/1158. Paragraph 2B of Schedule 14 was substituted for paragraph 2, as originally enacted, by the Education and Inspections Act 2006, Schedule 5, paragraph 5(5) and amended by S.I. 2010/1158.

[^f00009]: 1998 c. 31. Functions of the Secretary of State under sections 45A, 45AC, 47, 48, 49, 52 and 138 and Schedule 14 were transferred to the National Assembly for Wales by virtue of the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672), section 211 of the Education Act 2002, section 119 of the Education Act 2005 and section 180 of the Education and Inspections Act 2006. Those functions are now exercisable by the Welsh Ministers by virtue of paragraph 30 of Schedule 11 to the Government of Wales Act 2006 (c. 32). For the meanings of “prescribed” and “regulations”, see section 142(1) of the School Standards and Framework Act 1998.

[^f00010]: Section 24(4) was amended by the Education (Wales) Measure 2011 (nawm 7), section 19(4) and by S.I. 2010/1158.

[^f00011]: Section 210(7) was amended by the Learner Travel (Wales) Measure 2008 (nawm 2), section 21(3)(c).

[^f00012]: 2002 c. 32. The function of the National Assembly for Wales in section 24 is now exercisable by the Welsh Ministers by virtue of paragraph 30 of Schedule 11 to the Government of Wales Act 2006. For the meanings of “prescribed” and “regulations” see section 212(1) of the Education Act 2002, as amended by S.I. 2010/1158.

[^f00013]: S.I. 2010/824 (W. 87), amended by S.I. 2010/1142 (W. 101), S.I. 2021/296 (W. 73) and S.I. 2022/666 (W. 149).

[^f00014]: 2022 asc 1.

[^f00015]: 1996 c. 56.

[^f00016]: 2013 anaw 1.

[^f00017]: 2014 anaw 5.

[^f00018]: 2018 anaw 2.

[^f00019]: 2021 asc 4.

[^f00020]: 2022 asc 1.

[^f00021]: Subsections (2) and (4) were substituted by the Education Act 1997 (c. 44), section 57; there are other amending instruments but none is relevant to these Regulations.

[^f00022]: Section 512ZB was substituted for section 512, as originally enacted, by the Education Act 2002, section 201(1) and was amended by the Welfare Reform Act 2007 (c. 5), Schedule 3, paragraph 16(3), the Child Poverty Act 2010 (c. 9), section 26(1), the Welfare Reform Act 2012 (c. 5), Schedule 2, paragraph 39, Schedule 14, Part 1, the Children and Families Act 2014 (c. 6), section 106(2) and by S.I. 2010/1158.

[^f00023]: Section 52 was amended by the Education Act 2011 (c. 21), section 4(3), the Local Government (Wales) Measure 2011 (nawm 4), Schedule 3, paragraph 6, the Elections and Elected Bodies (Wales) Act 2024 (asc 5), Schedule 1, paragraph 11 and by S.I. 2010/1158. The current Regulations are S.I. 2003/3227 (W. 308) and S.I. 2003/3246 (W. 321).

[^f00024]: Section 48 was amended by the Education Act 2002, Schedule 3, paragraph 2, the Education Act 2005, Schedule 18, paragraph 7, the Education and Inspections Act 2006, Schedule 5, paragraph 3 and Schedule 18, Part 6 and by S.I. 2010/1158.

[^f00025]: Section 463 was substituted by the Education Act 2002, section 172 and was amended by the Children and Families Act 2014, Schedule 3, paragraph 43, the Additional Learning Needs and Education Tribunal (Wales) Act 2018, Schedule 1, paragraph 4(20), by S.I. 2010/1158 and S.I. 2016/413 (W. 131).

[^f00026]: Section 22(9) was amended by S.I. 2010/1158.

[^f00027]: Section 45(1A) was inserted by the Education Act 2002, Schedule 21, paragraph 99(2) and was amended by the Education Act 2011, section 50(2).

[^f00028]: Section 5(3) was amended by the Education Act 2005, Schedule 12, paragraph 1, and substituted by the Education and Inspections Act 2006, Schedule 3, paragraph 7.

[^f00029]: Section 72(3) was amended by the Education Act 2002, Schedule 21, paragraph 106.

[^f00030]: Section 576 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 180 and Schedule 31.

[^f00031]: Section 5(1) was amended by the Education Act 2002, Schedule 22, Part 3.

[^f00032]: Section 3 was amended by the Education Act 1997, Schedule 7, paragraph 9 and the Education Act 2002, Schedule 21, paragraph 34.

[^f00033]: Section 19A was inserted by the Curriculum and Assessment (Wales) Act 2021, Schedule 2, paragraph 4 and was amended by S.I. 2022/744 (W. 161).

[^f00034]: The definition of “school year” was inserted by the Education Act 1997, Schedule 7, paragraph 43.

[^f00035]: Section 4 was amended by the Education Act 1997, section 51, and Schedule 7, paragraph 10, the Education Act 2002, Schedule 22, Part 3, the Childcare Act 2006 (c. 21), section 95(2) and (3), the Education Act 2011, Schedule 13, paragraph 9(2), the Curriculum and Assessment (Wales) Act 2021, Schedule 2, paragraph 2 and by S.I. 2010/1080, and S.I. 2019/1027.

[^f00036]: Section 47A was inserted by the Education Act 2002, section 43 and amended by S.I. 2010/1158; there are other amending instruments but none is relevant to these Regulations.

[^f00037]: Section 337(2) was inserted by the Additional Learning Needs and Education Tribunal (Wales) Act 2018, Schedule 1, paragraph 4(10).

[^f00038]: Section 34 was amended by the School Standards and Organisation (Wales) Act 2013, Schedule 5, paragraph 6(2) and by S.I. 2010/1158.

[^f00039]: The Welsh Index of Multiple Deprivation is available at https://www.gov.wales/welsh-index-multiple-deprivation-2025.

[^f00040]: 2003 c. 26, and was amended by the Local Audit and Accountability Act 2014 (c. 2), Schedule 12, paragraph 51.

[^f00041]: 1984 c. 27, and was amended by the Transport Act 2000 (c. 38), section 270(3), Schedule 31, Part 5(2); there are other amending instruments but none is relevant to these Regulations.

[^f00042]: Section 51A was inserted by the Education Act 2002, Schedule 3, paragraph 4 and amended by the Education Act 2005, Schedule 18, paragraph 9, the Children, Schools and Families Act 2010 (c. 26), section 4(4), the School Standards and Organisation (Wales) Act 2013, Schedule 5, paragraph 4(3) and by S.I. 2010/1158.

[^f00043]: S.I. 1997/319. These Regulations have lapsed but article 11 of S.I. 2004/533 contains a savings provision for regulation 16 of those Regulations. Regulation 16 was substituted by S.I. 1998/371 and amended by S.I. 1999/1852 and S.I. 2003/515.

[^f00044]: Section 14 was amended by the Children Act 2004 (c. 31), section 59, the Education Act 2005, Schedule 14, paragraph 23, the Education Act 2011, section 15(2) and by S.I. 2010/1158 and S.I. 2019/1027.

[^f00045]: Section 2(1) was substituted by the Education Act 2002, section 156(2).

[^f00046]: Section 140 was amended by the Higher Education (Wales) Act 2015 (anaw 1), Schedule, paragraph 6 and by S.I. 2010/1158. Section 140 was also amended by the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 15(4) but at the date of the making of these Regulations those amendments are not yet in force.

[^f00047]: Section 434 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 111, Schedule 31 and by S.I. 2010/1158.

[^f00048]: 2011 nawm 7.

[^f00049]: Section 494 was substituted by the School Standards and Framework Act 1998, Schedule 30, paragraph 128 and was amended by the Education Act 2005, Schedule 18, paragraph 5 and by S.I. 2010/1158. The current Regulations are S.I. 1999/495.

[^f00050]: Paragraph 2A was substituted for paragraph 2, as originally enacted, by the Education and Inspections Act 2006, Schedule 5, paragraph 5(5) and amended by the Education Act 2011, section 46 and by S.I. 2010/1158.

[^f00051]: 2000 c. 21.

[^f00052]: 2015 anaw 2. Section 39 was amended by the Local Government and Elections (Wales) Act 2021 (asc 1) (“the 2021 Act”), Schedule 14, paragraph 1(4). Section 47(5) to (13) was inserted by the 2021 Act, section 165(3).

[^f00053]: Section 14 was amended by the Curriculum and Assessment (Wales) Act 2021, Schedule 2, paragraphs 73 and 74.

[^f00054]: 1989 c. 41.

[^f00055]: 2014 anaw 4.

[^f00056]: Section 175 was amended by the Education and Training (Welfare of Children) Act 2021 (c. 16), section 1(3) to (6) and by S.I. 2010/1158.

[^f00057]: 2006 c. 42.

[^f00058]: 2006 c. 41. Section 14Z25 was inserted by the Health and Care Act 2022 (c. 31), section 19(2).

[^f00059]: Section 30 was amended by the Health and Social Care Act 2012 (c. 7), section 159(1).

[^f00060]: Section 25 has been repealed by the Health and Social Care Act 2012, section 179(2) but at the date of the making of these Regulations that repeal is not yet in force.

[^f00061]: Section 197 was amended by S.I. 2010/1158.

[^f00062]: Subsection (2) was substituted, as originally enacted, by the Education Act 2002, Schedule 4, paragraph (2) and was amended by the Education and Inspections Act 2006, section 45 and Schedule 18, Part 6 and by S.I. 2010/1158.

[^f00063]: Section 85A was inserted by the Education Act 2002, section 46 and amended by the Education and Inspections Act 2006, section 41(2) and Schedule 18, Part 6, the Education Act 2011, section 34(2) and by S.I. 2010/1158.

[^f00064]: 2008 nawm 2.

[^f00065]: Section 510 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 134, and Schedule 31, the Education and Inspections Act 2006, Schedule 1, paragraph 5, the Education Act 2011, Schedule 13, paragraph 9(14), the Additional Learning Needs and Education Tribunal (Wales) Act 2018, Schedule 1, paragraph 4(22) and by S.I. 2010/1158.

[^f00066]: Section 514 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 135, the Additional Learning Needs and Education Tribunal (Wales) Act 2018, Schedule 1, paragraph 4(23) and by S.I. 2010/1158.

[^f00067]: Section 518 was substituted by the School Standards and Framework Act 1998, section 129 and amended by S.I. 2010/1158.

[^f00068]: 1962 c. 12. The Education Act 1962 (“the 1962 Act”) was repealed by the Teaching and Higher Education Act 1998 (c. 30), Schedule 4 with transitional and savings provisions (see S.I. 1998/3237). The repeal does not affect the continued operation of the provisions that relate to the making of subordinate legislation. Expenditure under the 1962 Act is included in these Regulations in order to capture any expenditure in respect of any awards under that Act which are still in existence. The main Regulations that deal with student support in Wales continue to refer to the Education Act 1962 (see S.I. 2018/191 (W. 42)).

[^f00069]: 1998 c. 30, and was amended by the Learning and Skills Act 2000, section 146(2) and Schedule 11, the Income Tax (Earnings and Pensions) Act 2003 (c. 1), Schedule 6, paragraph 236, the Finance Act 2003 (c. 14), section 147(3), the Higher Education Act 2004 (c. 8) sections 42(1), 43 and 52(1) and Schedule 7, the Apprenticeships, Skills, Children and Learning Act 2009, section 257(2), the Finance Act 2003, section 147(3), the Education Act 2011, section 76(1), the Higher Education and Research Act 2017 (c. 29), sections 86(2) to (7) and 88 and by S.I. 2013/1881.

[^f00070]: Section 518 was substituted by the School Standards and Framework Act 1998, section 129 and amended by S.I. 2010/1158.

[^f00071]: Section 14 was amended by the Children Act 2004, section 59, the Education Act 2005, Schedule 14, paragraph 23(2), the Education Act 2011, section 15(2) and by S.I. 2010/1158 and S.I. 2019/1027.

[^f00072]: Section 15A was inserted by the School Standards and Framework Act 1998, Schedule 30, paragraph 63 and was amended by the Learning and Skills Act 2000, Schedule 9, paragraph 54, the Apprenticeships, Skills, Children and Learning Act 2009, Schedule 2, paragraph 4, the Children and Families Act 2014, Schedule 3, paragraph 6, the Additional Learning Needs and Education Tribunal (Wales) Act 2018, Schedule 1, paragraph 4(4), the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 8(3) and by S.I. 2010/1158.

[^f00073]: Section 15B was inserted by the Learning and Skills Act 2000, Schedule 9, paragraph 55 and was amended by the Children and Families Act 2014, Schedule 3, paragraph 7, the Additional Learning Needs and Education Tribunal (Wales) Act 2018, Schedule 1, paragraph 4(5), the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 8(4) and by S.I. 2010/1158.

[^f00074]: Section 508 was amended by the Learning and Skills Act 2000, section 137, the Education and Inspections Act 2006, Schedule 1, paragraph 4, the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 8(7) and by S.I. 2010/1158.

[^f00075]: Section 33J was inserted by the Learning and Skills (Wales) Measure 2009 (nawm 1), section 31 and was amended by the Further and Higher Education (Governance and Information) (Wales) Act 2014 (anaw 1), section 6(1) and the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 14(10) (but at the date of the making these Regulations this amendment is not yet in force).

[^f00076]: Section 33K was inserted by the Learning and Skills (Wales) Measure 2009, section 32 and was amended by the Education (Wales) Measure 2011, section 9(2) and the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 14(11) (but at the date of the making these Regulations this amendment is not yet in force).

[^f00077]: Section 33L were inserted by the Learning and Skills (Wales) Measure 2009, section 33 and was amended by the Further and Higher Education (Governance and Information) (Wales) Act 2014, section 6(2) and the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 14(12) (but at the date of the making these Regulations this amendment is not yet in force).

[^f00078]: Chapter 3A was inserted by the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 29(7).

[^f00079]: 2009 nawm 2.

[^f00080]: 2021 asc 1.

[^f00081]: Section 44 was amended by S.I. 2010/1158.

[^f00082]: 1972 c. 70, and was amended by S.I. 2021/1349 (W. 348).

[^f00083]: 1974 c. 37.

[^f00084]: The definition of “the relevant statutory provisions” in section 53(1) was amended by the Employment Protection Act 1975 (c. 71), Schedule 15, paragraph 18.

[^f00085]: Section 119 was amended by the Education Act 2002, section 150(5), Schedule 22, Part 3, the Children Act 2004, Schedule 5, Part 1, the Childcare Act 2006, Schedule 2, paragraph 32, Schedule 3, Part 2, and by S.I. 2010/1158.

[^f00086]: Section 12 was amended by S.I. 2010/1158. Section 12 has not at the date of the making of these Regulations been commenced in relation to Wales.

[^f00087]: 2010 c. 15.

[^f00088]: Section 532 was amended by the Children Act 2004, Schedule 2, paragraph 4(2) and by S.I. 2010/1158.

[^f00089]: Section 30 was amended by the Children and Families (Wales) Measure 2010 (nawm 1), Schedule 1, paragraph 22.

[^f00090]: The definition of “education functions” was inserted by S.I. 2010/1158.

[^f00091]: The current assessment arrangements are set out in S.I. 2022/17 (W. 9) and S.I. 2024/607 (W. 86).

[^f00092]: Section 390 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 93, the Curriculum and Assessment (Wales) Act 2021, Schedule 2, paragraph 9 and by S.I. 2010/1158.

[^f00093]: Schedule 31 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 188, Schedule 31, the Curriculum and Assessment (Wales) Act 2021, Schedule 2, paragraph 26 and by S.I. 2010/1158.

[^f00094]: The current Regulations are S.I. 2020/623 (W. 143) and S.I. 2022/1058 (W. 223).

[^f00095]: 1988 c. 41, and was amended by the Non-Domestic Rating Act 2023 (c. 53), section 3(1) and the Local Government Finance (Wales) Act 2024 (asc 6), Schedule, paragraph 1(7). There is another amending instrument but it is not relevant to these Regulations.

[^f00096]: 1996 c. 18.

[^f00097]: Section 484 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 125, the Education Act 2002, Schedule 21, paragraph 49, and Schedule 22, Part 3, the School Standards and Organisation (Wales) Act 2013, Schedule 5, paragraph 2(1) and (3) and by S.I. 2010/1158. Section 484 has been repealed by the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 8(5) but at the date of the making these Regulations that repeal is not yet in force.

[^f00098]: Section 493 was amended by the Education Act 2002, section 208(1) and by S.I. 2010/1158.

[^f00099]: Section 494 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 128, the Education Act 2005, Schedule 18, paragraph 5 and by S.I. 2010/1158.

[^f00100]: Section 207 was amended by the Apprenticeships, Skills, Children and Learning Act 2009, Schedule 2, paragraph 14 and by S.I. 2010/1158.

[^f00101]: Section 71 was substituted by the Employment Relations Act 1999 (c. 26), Schedule 4, Part 1 and amended by the Employment Act 2002 (c. 22), section 17(2) and (3), the Work and Families Act 2006 (c. 18), Schedule 1, paragraph 31, and the Children and Families Act 2014, section 118(2).

[^f00102]: Section 73 was substituted by the Employment Relations Act 1999, Schedule 4, Part 1 and amended by the Employment Act 2002 (c. 22), section 17(4), the Work and Families Act 2006, Schedule 1, paragraph 32, and the Children and Families Act 2014, section 118(3).

[^f00103]: Section 75A was inserted by the Employment Act 2002, section 3 and amended by the Work and Families Act 2006, Schedule 1, paragraph 33, the Children and Families Act 2014, sections 118(4) and 121(1) and by S.I. 2016/413 (W. 131) and S.I. 2018/1413.

[^f00104]: Section 75B was inserted by the Employment Act 2002, section 3 and was amended by the Work and Families Act 2006, Schedule 1, paragraph 34, the Children and Families Act 2014, section 118(5) and by S.I. 2018/1413.

[^f00105]: Section 75E was inserted by the Children and Families Act 2014, section 117(1).

[^f00106]: Section 75G was inserted by the Children and Families Act 2014, section 117(1) and was amended by S.I. 2016/413 (W. 131).

[^f00107]: Section 76 was substituted, as originally enacted, by the Employment Relations Act 1999, Schedule 4, Part 1.

[^f00108]: Section 80A was inserted by the Employment Act 2002, section 1 and was amended by the Children and Families Act 2014, section 118(6), Schedule 7, paragraph 32 and the Paternity Leave (Bereavement) Act 2024 (c. 17), section 1(2).

[^f00109]: Section 80B was inserted by the Employment Act 2002, section 1 and was amended by the Children and Families Act 2014, sections 118(7), 121(2), 122(4), and 128(2)(b), Schedule 7, paragraph 33, the Paternity Leave (Bereavement) Act 2024, section 1(3) and by S.I. 2016/413.

[^f00110]: Section 80EA was inserted by the Parental Bereavement (Leave and Pay) Act 2018 (c. 24), Schedule, paragraph 2.

[^f00111]: Section 80EF was inserted by the Neonatal Care (Leave and Pay) Act 2023 (c. 20), Schedule, paragraph 2.

[^f00112]: 1992 c. 52, and was amended by the Employment Rights (Dispute Resolution) Act 1998 (c. 8), section 1(2)(a) and by S.I. 1999/1925 and S.I. 2006/246.

[^f00113]: Section 168A was inserted by the Employment Act 2002, section 43(2).

[^f00114]: Section 170 was amended by Employment Act 2002, section 43(4) and (5) and the Employment Rights (Dispute Resolution) Act 1998, section 1(2)(a).

[^f00115]: S.I. 1977/500; there are amending instruments but none is relevant to these Regulations.

[^f00116]: S.I. 1996/1513; there are amending instruments but none is relevant to these Regulations.

[^f00117]: Section 196 was amended by S.I. 1999/1925.

[^f00118]: S.I. 2006/246; there are amending instruments but none is relevant to these Regulations.

[^f00119]: Section 55 was amended by S.I. 2002/253 and S.I. 2004/1771.

[^f00120]: 1996 c. 14and amended by the Defence Reform Act 2014 (c. 20), section 44(3)(a) and (4).

[^f00121]: Section 512 was substituted, as originally enacted, by the Education Act 2002, section 201(1) and was amended by the Childcare Act 2006, Schedule 2, paragraph 24, the Education and Inspections Act 2006, section 86(2), the Healthy Eating in Schools (Wales) Measure 2009 (nawm 3), section 8(2), the School Standards and Organisation (Wales) Act 2013, Schedule 5, paragraph 35 and by S.I. 2010/1158.

[^f00122]: Section 512ZA was substituted, as originally enacted, by the Education Act 2002, section 201(1) and was amended by the Education and Inspections Act 2006, section 87(1), the Education Act 2011, section 35(2), the School Standards and Organisation (Wales) Act 2013, section 91(2) and by S.I. 2010/1158.

[^f00123]: Section 512ZB was substituted, as originally enacted, by the Education Act 2002, section 201(1) and was amended by the Welfare Reform Act 2007, Schedule 3, paragraph 16(3), the Child Poverty Act 2010, section 26(1), the Welfare Reform Act 2012, Schedule 2, paragraph 39, Schedule 3, paragraph 16(3), Schedule 14, Part 1, the Children and Families 2014 Act, section 106(2) and by S.I. 2010/1158.

[^f00124]: Section 513 was amended by S.I. 2010/1158.

[^f00125]: Section 18 was amended by S.I. 2010/1158.

[^f00126]: Section 28 was amended by the Education and Skills Act 2008 (c. 25), Schedule 1, paragraph 27, the School Standards and Organisation (Wales) Act 2013, Schedule 5, paragraph 22(2), the Tertiary Education and Research (Wales) Act 2022, Schedule 4, paragraph 18(4) (but at the date of the making of these Regulations this amendment is not yet in force) and by S.I. 2005/3238 (W. 243), S.I. 2021/861 (W. 200) and S.I. 2022/744 (W. 161).

[^f00127]: Section 49(4) was amended by the Education Act 2002, Schedule 21, paragraph 100(2) and by S.I. 2010/1158.

[^f00128]: Section 519 was amended by the School Standards and Framework Act 1998, Schedule 30, paragraph 139 and by S.I. 2010/1158; there are other amending instruments but none is relevant to these Regulations.

[^f00129]: To which there are amendments but none is relevant to these Regulations.