2026 to 2027 academic year: 16 to 19 funding: maths and English condition of funding
Updated 10 March 2026
Applies to England
© Crown copyright 2026
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/16-to-19-funding-maths-and-english-condition-of-funding/2026-to-2027-academic-year-16-to-19-funding-maths-and-english-condition-of-funding
1. Key updates for 2026 to 2027
This guidance sets out the maths and English condition of funding (CoF) requirements for 2026 to 2027.
The requirements remain consistent with those for 2025 to 2026, including the:
- minimum teaching hours requirement
- expectation of an additional 35 hours for maths teaching
- tolerance of 2.5%
We have made minor updates to clarify that students excluded under the tolerance should still be offered maths and English at an appropriate level, in line with 16 to 19 study programme guidance.
We have updated references to our existing ‘stepping stone qualifications’ to ‘level 1 and entry level qualifications’. This is to avoid confusion with the new level 1 ‘progression to GCSE’ stepping stone qualifications currently in development.
We have reorganised the guidance document to make it clearer and easier to navigate, based on user feedback.
March 2026
We have updated the examples that show how the CoF is calculated, using the 2026 to 2027 national funding rates. As part of this we have combined some sections to remove duplication.
2. Policy intention
Progress towards and attainment of level 2 maths and English is essential for helping students, seize opportunities in life, learning, and work. The CoF ensures students have this opportunity. Institutions are required to provide teaching and learning support to those on 16 to 19 study programmes and T Levels to improve their maths and English skills, where they did not achieve a grade 4 or above in GCSE maths and/or English at 16.
2.1 Students
This policy applies to all students on a 16 to 19 study programme or T Level who are:
- aged 16 to 18 (students up to the age of 25 with an education, health and care (EHC) plan) and do not hold a GCSE grade 9 to 4 (a level 2 pass grade) or equivalent qualification in these maths and/or English, by the end of year 11, doing a programme of 150 hours or more, which started on or after 1 August 2014
- aged 19+ who are continuing their 16 to 19 study programme or T Level
2.2 Qualifications they may study towards
To meet CoF, a student must study an approved qualification for the minimum teaching hours. These are:
- GCSEs
- Functional Skills level 2
- other approved qualifications at level 1 and entry level
A student’s eligibility to study each of these qualifications depends on the GCSE grade they achieved at 16.
Full-time students who have a GCSE grade 3 must study towards a maths and/or English GCSE, as these students are those closest to achieving level 2 at GCSE. Part-time students can study towards any qualification approved to meet the condition of funding, on their way towards achieving a GCSE grade 9 to 4.
Students who have a GCSE grade 2 or below can study towards a pass in Functional Skills level 2 or they can study towards a GCSE grade 9 to 4. For these students, an institution and student may feel an approved qualification at level 1 or below is more suitable at the beginning of their study programme, on their journey to studying a level 2 qualification. See English and maths progression for further details.
2.3 Minimum planned teaching hours for maths and English
For full-time students, the minimum planned teaching hours requirement is 100 hours for maths and/or 100 hours for English, to be delivered at any point in the academic year. These minimum hours apply regardless of the guided learning hours attached to the specific qualification a student is undertaking.
We pro rata this requirement for part-time students. For example, for those on programmes of up to 485 hours, this is a minimum of 84 hours per year for both maths and English.
Institutions must deliver the minimum teaching hours as stand-alone, whole-class, face to face teaching. If institutions feel that students would benefit from any further support, such as small group tuition or embedded or online learning, this can be delivered in addition to the minimum teaching hours.
We measure compliance with these requirements by data returns in the school census or individualised learner record (ILR). Institutions’ returns will cover the number of hours planned for each student, not students’ attendance of them.
2.4 Extra teaching hours for maths
We encourage institutions to offer an extra 35 hours of maths teaching for academic year 2026 to 2027, continuing their best efforts in delivering these. This is in addition to the 100 minimum planned teaching hours and equates to an extra hour of maths teaching each week for full-time students.
We will not measure compliance with these extra hours. However, we expect institutions to make best efforts to deliver them, given attainment rates for maths remain lower than those for English.
We will engage with the sector to understand the impacts of these extra maths hours and share best practice across the year. As this is outside the mandated hours, institutions have the flexibility to deliver these extra hours in a way that best suits their students.
2.5 Tolerance
We apply a tolerance that allows institutions to exclude a proportion of their students from CoF requirements. Institutions must regularly review these exclusions. We calculate the 2.5% tolerance by determining the value of the non-compliant students and expressing this as a percentage of the total value of all students. The value for a student is the national rate for their funding band.
Setting the tolerance at 2.5% ensures as many students as possible get support for maths and English whilst acknowledging that, despite institutions’ efforts, it may not be appropriate to deliver this support for every student.
Institutions should use their professional judgement to ensure those students who have been excluded under the tolerance still have literacy and numeracy included in their programme at an appropriate level and mode of delivery, in line with 16 to 19 study programme guidance. This is to ensure these students will still have the opportunity to improve their skills.
2.6 Exam entry
Where a decision is made to enter a student into an exam, this should be based on their institution’s assessment that they are ready to improve their grade.
Students with prior attainment of a low grade 3 or below will typically need more teaching time to consolidate their learning and make progress. Institutions must carefully consider whether to enter these students into the November resit series, by considering if they have demonstrated suitable readiness, including attendance, engagement and progress.
Where information on a student’s prior attainment is not available, institutions should use their diagnostic assessment to establish the approximate level of a student’s knowledge and skills.
2.7 Flexibilities for students with EHC plans
Institutions can use flexible delivery methods to provide the required minimum teaching hours in maths and English for students with EHC plans, while staying compliant with CoF. For example, teaching may be in the format of small group or embedded learning. This includes students with EHC plans on supported internships who may struggle with the mode of delivery due to the unique format for this study programme.
In line with the study programme guidance, institutions are encouraged to provide face to face support for students wherever possible.
2.8 Exemptions
There are 2 specific exemptions from CoF. In all cases, students who are exempted do not count towards the tolerance. Institutions must keep evidence of exemption decisions for audit and compliance purposes.
The exemptions are:
- students with special educational needs and disabilities (SEND) and an EHC plan, who are assessed as not able to study towards either GCSE, Functional Skills level 2 or approved qualification at level 1 or entry level.
- students with overseas qualifications that are established as equivalent to GCSE grade 4 or above
Exemption 1
There are a small number of SEND students with an EHC plan who cannot study towards any qualification. These students can be exempted from studying qualifications but institutions should still include literacy and numeracy in their programme at an appropriate level and mode of delivery.
Institutions must consider all exemptions on a case-by-case basis. There is no blanket exemption for all students with EHC plans at an institution.
Assessments for exemptions must be authorised by an appropriate professional in the institution, such as the head of SEND or student support. The assessment should be structured and documented and institutions can decide on the format. We will monitor exemptions from using the data that institutions submit rather than on an individual basis.
Exemption 2
Students with overseas qualifications equivalent to a GCSE Grade 4 or above.
Students who have studied in a country that does not provide GCSEs are potentially exempt from CoF, where the overseas qualifications they hold are equivalent to GCSE grade 4 or above.
Institutions must get confirmation from the UK National Information Centre (ENIC) that the qualification is equivalent to GCSE grade 9 to 4. ENIC is responsible for providing information and opinion on academic, vocational and professional qualifications from across the world.
As well as confirmation from ENIC that an overseas qualification is equivalent to GCSE grade 4 or above, institutions must also ensure that the student possesses the necessary competence in maths and English to achieve their programme. If the student needs additional teaching or support to function on their programme, institutions must include it in the programme. This kind of activity is eligible for funding and institutions should include it in the planned hours.
Students who have achieved the International Certificate in Christian Education (ICCE) do not have to study maths and English, as the ICCE is equivalent to a level 2 pass in maths and English. When students have achieved an ICCE, institutions can record an exemption for holding an overseas equivalent qualification. They do not have to get the equivalence certified by ENIC.
2.9 English and maths progression
Students should be supported to progress towards and achieve level 2. We understand that students come from different starting points. Institutions must be able to demonstrate progression for students enrolled on maths and/or English qualifications. In most cases, we expect that it will be appropriate for students to study for a qualification at a higher level than they have already attained.
For example, a student with prior attainment of a GCSE grade 1 to 3 has already achieved a level 1 qualification so should be enrolled on a Functional Skills level 2 or a GCSE. Equally, a student studying an ESOL qualification in their first year of study should be supported to then enrol on a non-ESOL English qualification when the institution and student feel they are ready.
Qualifications at Level 1 and below are available for those students who have achieved a GCSE grade 2 or below who are deemed not yet ready to continue studying to a level 2 qualification and may need this time to advance their learning.
When a student is studying for a qualification at the same level as their previous achievement, institutions must make clear, evidence‐based judgements as to:
- why that is the best choice for the student
- how it supports their progression towards level 2
Institutions are encouraged to track improvements in student engagement, confidence, and performance over the academic year, ensuring that the qualification selected does more than uphold current attainment and demonstrably supports the student’s academic progression.
2.10 16 to 18 English and maths progress measures
The 16 to 18 English and maths progress measure qualifications show, for students that did not achieve a grade 4 or above in maths or English GCSE at KS4, how much grade improvement students made from their GCSE result at KS4 (or from their result at a previous 16 to 18 institution, if higher).
The provider level 16 to 18 accountability headline measures show the outcomes of students completing 16 to 18 study in academic year 2024 to 2025.
3. Available support
3.1 Further Education Commissioner
Institutions requiring support for 16 to 19 maths and English can access dedicated assistance through the Further Education (FE) Commissioner. This includes advice tailored to individual institutions’ needs for those facing challenges with maths and English.
We’ve published the new 16 to 19 English and maths effective practice guide. We commissioned the guide, which was developed by the FE Commissioner’s Office with contributions from colleges in the sector. The guide shares examples of effective practice across 10 themes to help providers deliver level 2 English and maths in a FE setting.
The Education Endowment Foundation will also continue to build the evidence base for effective teaching practices.
3.2 Continuous professional development
We recognise the importance of continuous professional development (CPD) and welcome college and school leaders’ support to ensure that maths and English teachers have the time for, and draw on, high-quality, evidence-based CPD.
We provide fully funded CPD for maths and English teachers of level 2 and below in eligible FE settings through the following organisations:
Creative Education
A 2-year national English CPD programme focused on motivation, mastery, and meaningful impact.
Contact: happytohelp@creativeeducation.co.uk
FE Innovate at ESP
Mastery-based maths CPD with a focus on disadvantaged students and students with SEND.
Contact: enquiries@esp.uk.net
ETF
6 blended English CPD courses with expert-led sessions and regional learning communities.
Contact: Clive.Berry@etfoundation.co.uk
Get Further
Targeted, evidence-informed CPD and coaching for maths and English teachers to boost student outcomes.
Contact: Get Further CPD: Registration of Interest Form
MEI
Expanding their previous national maths CPD offer, supporting both departments and individual teachers.
Contact: fecpd@mei.org.uk
For participating institutions, this is intended to supplement, not replace, what college and school leaders routinely draw on and provide themselves.
3.3 Maths Hubs
Additional support can be accessed through the Maths Hub Programme, which is training mastery specialists for further education. This is a 2-year programme that equips participants with the knowledge and skills to develop highly effective approaches to the teaching of GCSE maths resit and Functional Skills maths, using the principles of teaching for mastery.
3.4 Condition of funding interactive tool
We recommend that you use our CoF interactive tool with this guidance. The tool provides examples of how to check qualifications that do not meet CoF and the impact this will have when institutions include non-compliant qualifications.
3.5 Checking school census data and validating ILR
Institutions who return school census data can use the 16 to 19 maths and English GCSE status by student report to check their data. There are 2 reports, one for the current funding year and one for the previous year.
Institutions can access these reports through COLLECT and find more information on them in the check your data section of the school census manual.
3.6 Validating ILR data
Funding Information System (FIS) will help FE institutions validate their ILR data. The reports available through FIS give the maths and English status of every student, showing whether they:
- have achieved at least a GCSE grade 4 (or grade C) in each subject
- are currently studying for a valid qualification in the subject
The reports also show those students recorded as exempt from the condition of funding.
4. Qualifications
To meet CoF, a student must study an approved qualification for the minimum teaching hours. These are GCSEs, Functional Skills level 2 and other level 1 and entry level qualifications approved by the Department for Education (DfE).
International GCSEs do not meet the CoF. However, they do continue to count as equivalent to GCSEs for the purposes of recognising prior attainment. Holding the ICCE exempts a student from further study in maths and English. When students have achieved an ICCE, institutions can record an exemption for holding an overseas equivalent qualification.
Students should be supported to make progress towards level 2, and we know they will come from different starting points. We expect institutions to use the flexibilities available in this guidance to support each student in the most appropriate way.
Full-time students who have a GCSE grade 3 must study towards a maths and/or English GCSE, as these students are those closest to achieving a grade 4 and above at GCSE.
Part-time students with a GCSE grade 3 can study towards any qualification approved to meet the condition of funding, on their way towards achieving a GCSE grade 9 to 4.
Students who have a GCSE grade 2 or below can either study towards a:
- pass in Functional Skills level 2
- GCSE grade 9 to 4
For these students and part-time students, an institution and student may feel an approved qualification at level 1 or below is more suitable at the beginning of their study programme, on their journey to studying a level 2 qualification. See the English and maths progression section for further details.
A student does not need to continue studying these qualifications with their current institution if they have already achieved an eligible level 2 qualification (based on their highest prior attainment at either the end of year 11 or during their 16 to 19 study) during the funding year. For example, by taking and passing an exam to the required standard at their previous institution.
Approved qualifications at level 1 and below include:
- Functional Skills at level 1 and below
- English for speakers of other languages (ESOL) qualifications
- other qualifications that have been nominated by institutions and approved by DfE
4.1 Search for qualifications
Use find a learning aim to find qualifications that meet CoF by using the tick boxes ‘maths’ and ‘English’.
Institutions must check the status of qualifications using find a learning aim before enrolling students, to ensure the qualification is approved and valid at the time of enrolment.
4.2 What students can and must study
Tables 1 and 2 show a summary of what qualifications students must study, with table 2 showing a breakdown of GCSE English language and GCSE English literature. If a student has achieved a grade 4 or above in either of these subjects at key stage 4, CoF is met.
For the purpose of the condition, full-time and part-time hours are:
- full-time: 580 hours or more for 16 to 17 year olds, or 485 hours or more for those aged 18 and older
- part-time: between 150 and 579 hours for 16 to 17 year olds, and between 150 and 484 hours for those aged 18 and older
Table 1: What a student must study to meet CoF
| Student | Programme | What a student must study to meet CoF |
|---|---|---|
| All students | Short programmes (less than 150 hours) | Condition of funding does not apply |
| GCSE grade 3 or overseas qualification at the equivalent grade | Full-time | GCSE |
| GCSE grade 3 or overseas qualification at the equivalent grade | Part-time | Any qualification approved to meet the condition for the minimum hours |
| GCSE grade 2 or below or overseas qualification at the equivalent grade or no GCSE | Full-time or part-time | Any qualification approved to meet the condition for the minimum hours. Functional Skills level 2 pass and GCSE 9 to 4 will meet the condition with no requirement to undertake further maths/ English qualifications |
| Overseas qualification GCSE grade 9 to 4 | Full-time or part-time | Exemption applies |
| EHC plan AND institution assessment that confirms they are not able to study either GCSE or stepping stone qualifications | Full-time or part-time | Exemption applies |
| EHC plan with NO assessment | Full-time or part-time | Any qualification approved to meet the condition for the minimum hours; the student is not exempt from the condition |
Table 2: What a student can and must study
| English language GCSE grade held | English literature GCSE grade held | What a student can and must study |
|---|---|---|
| 9 to 4 | 9 to 4 | Condition of funding met for English, no requirement to continue studying subject |
| 9 to 4 | 3 or below or no grade | Condition of funding met for English, no requirement to continue studying subject |
| 3 or below or no grade | 9 to 4 | Condition of funding met for English, no requirement to continue study of subject |
| 3 | 3 | GCSE English language only for the minimum hours |
| 3 | 2 or below or no grade | GCSE English language only for the minimum hours |
| 2 or below or no grade | 3 | Any qualification approved to meet the condition for the minimum hours. Functional Skills level 2 pass and GCSE English language 9 to 4 will meet the condition with no requirement to undertake further English qualifications |
| 2 or below or no grade | 2 or below or no grade | Any qualification approved to meet the condition for the minimum hours. Functional Skills level 2 pass and GCSE 9 to 4 will meet the condition with no requirement to undertake further English qualifications |
4.3 Level 3 qualifications
Institutions can teach a range of level 3 maths and English qualifications such as A levels and AS levels, core maths, and the International Baccalaureate (IB) as an alternative to GCSE when it is appropriate for the student.
5. Qualifying periods
Students must pass a qualifying period for each maths and English qualification before it counts. The qualifying period is:
- 6 weeks for a qualification with a planned length of 24 weeks or more
- 2 weeks for a qualification with a planned length of less than 24 weeks
5.1 Students withdrawing from their programme
A student still meets CoF if they have studied the qualification for the qualifying period, even if they do not complete it.
If a student’s core aim was maths and/or English and the student withdraws from their whole programme, then we reduce funding through the retention factor. We explain this and core aims in programmes in our funding rates and formula guidance.
5.2 Supporting students with special educational needs and disabilities and those with EHC plans
All students should be supported and given the opportunity to study maths and English wherever possible, given the benefits this brings. We expect institutions to use the options available for SEND students to tailor programmes to enable each student to improve in maths and/or English to the best of their ability. Institutions should recognise and record students’ progress and achievement.
When a student with SEND does not hold a GCSE grade 9 to 4 or equivalent qualification in maths and/or English, it is important they have every opportunity that others do to study and progress towards a level 2 maths and/or English qualification. There are a wide range of approved qualifications under the condition of funding that should enable this in most cases, from entry level upwards. Institutions should make every effort to enable students with SEND to study towards these valuable qualifications.
To allow more students with EHC plans to continue to receive support for maths and English under the condition of funding, there is a flexibility for institutions to deliver the minimum hours of teaching to them in an alternative format whilst remaining compliant with the condition of funding. For example, small group or embedded learning. This includes students with EHC plans on supported internships, who may struggle with the mode of delivery due to the unique format of this study programme. In line with the study programme guidance, institutions are encouraged to provide face to face support for students wherever possible.
6. Exemptions
There are 2 exemptions to the condition of funding:
- students with SEND and an EHC plan, who are assessed as not able to study towards either GCSE, Functional Skills level 2 or an approved qualification at Level 1 or below
- students with overseas qualifications that are established as equivalent to GCSE grade 4 or above
Students exempted for either of the above reasons do not count towards an institution’s use of the tolerance.
6.1 Exemption for students with overseas qualifications
Students who have studied in a country that does not provide GCSEs are potentially exempt from the condition of funding, where the overseas qualifications they hold are equivalent to GCSE grade 4 or above.
Institutions must obtain confirmation from UK ENIC that any overseas qualification is equivalent to GCSE grade 4 or above. UK ENIC provides the official recognition and comparison of international academic, vocational, and professional qualifications.
As well as confirmation from ENIC that an overseas qualification is equivalent to GCSE grade 4 or above, institutions must also ensure that the student possesses the necessary competence in maths and English to achieve their programme. If the student needs additional teaching or support to function on their programme, institutions must include it in the programme. This kind of activity is eligible for funding and institutions should include it in the planned hours. Students who have achieved the ICCE do not have to study maths and English, as the ICCE is equivalent to a standard pass in maths and English. When students have achieved an ICCE, institutions can record an exemption for holding an overseas equivalent qualification. They do not have to get the equivalence certified by ENIC.
7. Qualifications counted as prior attainment
We treat some qualifications in maths, English language and English literature as equivalent to GCSE grade 9 to 4. This means that students who have studied in England or elsewhere who hold the following qualifications do not have to study maths and/or English to meet CoF:
- international GCSEs, regulated or unregulated, or equivalent level 1/level 2 certificates grade 9 to 4
- GCSEs grade A* to C, obtained in Wales, including maths numeracy
- GCSEs grade A* to C, obtained in Northern Ireland
- Scottish Intermediate 2 certificates grade A to C
- Scottish National 5 certificates grade A to C
- Scottish Higher grade A to C
- Scottish Advanced Higher Grade A to C
- Scottish National Certificate Unit (SCQF level 6) only Communication at pass grade
- international O levels grade A* to C
- A and AS levels at any pass grade
- full IB level 3 Diploma (LARS reference 50034157)
- IB Middle Years Programme Certificates in maths and/or English at grade 3 or above
- IB Certificate level 3 Certificates in maths and/or English A at grade 3 and above
- core maths qualifications at level 3
8. Guidance on student circumstances
8.1 Home educated students
A student who has previously been home educated and wishes to continue their education at a FE institution must comply with CoF if they do not have a level 2 qualification in maths and or English.
8.2 Students who speak limited English studying maths qualifications
A student who speaks limited English will still need to have maths in their programme at a suitable level. Institutions could phase this into the programme as their ability in English improves. For example, a student could study an ESOL qualification in the first term and enrol on a maths qualification in the second term. However, over the course of a year the minimum hours will still need to be met per subject.
8.3 Students on short study programmes
To ensure that those who want to study short courses are not discouraged from doing so, there is flexibility for those on small part-time programmes of fewer than 150 planned hours. Students on these programmes do not have to study maths and English qualifications approved for CoF. However, we expect institutions to include some maths and English content in programmes taken by such students to facilitate their learning.
8.4 Students achieving a GCSE or equivalent outside of their study programme or T Level
If a student achieves a GCSE grade 9 to 4 or a qualification deemed as equivalent by other means, then they will have met CoF for the remainder of their programme. This also applies to students with prior attainment of GCSE grade 2 or below who pass Functional Skills level 2. Institutions must make sure that they update their data return with GCSE achievement grades or the Functional Skills code in the funding and monitoring (FAM) field, as appropriate, to tell us that the student has met CoF.
8.5 Students on apprenticeship programmes
Students on apprenticeship programmes are not subject to CoF. However, there are separate requirements in place to ensure all apprentices have achieved a good level of literacy and numeracy by the end of their apprenticeship to support their immediate and future career choices.
8.6 Students on T Levels
CoF applies to all T Levels and the T Level Foundation Year students in the same way as it does to students on 16 to 19 study programmes.
8.7 Students on supported internships
Students on supported internships are not automatically exempt from CoF.
Institutions can use their discretion on the mode of delivery requirements for students with EHC plans on an internship, so they can remain under CoF and continue to benefit from it.
Students on an internship meet the criteria to be exempted if they hold an EHC plan and are assessed as being unable to study towards a stepping stone qualification, Functional Skills qualification or GCSE for the minimum number of hours. Students on supported internships with an exemption should still be studying maths and English at an appropriate level and mode of delivery.
8.8 19+ continuing students
CoF applies to all 19+ continuing students. The first impact on 16 to 19 funding allocations will be in academic year 2027 to 2028.
9. Recording minimum teaching hours in maths and English
To ensure compliance with the minimum hours and mode of delivery requirements in the maths and English condition of funding, institutions will be required to submit relevant data through either the ILR or the school census.
Students will be included in the maths and English CoF calculation as non-compliant if:
- they are enrolled on an approved qualification, but their maths and English planned hours are below the minimum
- the delivery does not meet the requirement for stand-alone whole class and face-to-face teaching
- their maths and English planned hours meet the minimum, but the qualification is not eligible
Our section on applying a tolerance to allocations explains more about penalties associated with non-compliance, including adjustments to the tolerance thresholds.
Table 3: minimum teaching hours for maths and English by funding bands.
| 16 to 19 funding bands (study programmes excluding T Levels) | Annual planned hours | Minimum hours for the Band | English (hours per year) | Maths (hours per year) |
|---|---|---|---|---|
| 5 | Full-time students (at least 580 hours) | 580 | 100 | 100 |
| 4a | Full-time students 485+ | 485 | 84 | 84 |
| 4b | Part-time students (485 to 579 hours) | 485 | 84 | 84 |
| 3 | Part-time students (385 to 484 hours) | 385 | 66 | 66 |
| 2 | Part-time students (300 to 384 hours) | 300 | 52 | 52 |
| 1 | Part-time (up to 299 hours) | 299 | 52 | 52 |
9.1 Data collection
We are collecting data to indicate whether the student has at least the minimum teaching hours planned for an eligible maths or English qualification. We will collect data through ILR and school census returns. Institutions must use the appropriate (FAM) codes for each student, as set out in tables 4 and 5. Institutions must ensure that the data submitted reflects the teaching hours planned for each relevant student for their maths and English qualifications. We use FAM codes to ensure institutions receive the correct funding and for institutions to accurately record this data. This data is only required for 16 to 19 students and students up to the age of 25 with an EHC plan who do not already hold a GCSE grade 4 or above in maths and/or English (or equivalent) and are undertaking an eligible qualification under CoF.
Institutions do not need to submit a data return for students who do not have a level 2 qualification and are not studying a qualification that is eligible for funding.
These students are instead counted through the exemption or tolerance rules. This means institutions do not have to record or report them individually, because the funding system already allows for a small number of these cases without extra data being required.
Institutions do not have to make a return for students that have already achieved a GCSE grade 4 in English and/or maths who may be continuing to study these subjects to improve their grade.
For institutions that return the ILR
Table 4 shows FAM codes that we will use to assess whether a student’s planned hours meet the minimum teaching hours for maths and or English. Institutions must ensure they use the relevant FAM code when submitting student data. These options will not be mutually exclusive and must be completed to ensure accurate data collection.
Table 4
| FAM Type | FAM Code | description |
|---|---|---|
| EMH | 1 | student has at least the minimum classroom teaching hours planned for an eligible English qualification |
| EMH | 2 | student does not have at least the minimum classroom teaching hours planned for an eligible English qualification |
| MMH | 1 | student has at least the minimum classroom teaching hours planned for an eligible maths qualification |
| MMH | 2 | student does not have at least the minimum classroom teaching hours planned for an eligible maths qualification |
For institutions that return the school census
Table 5 shows FAM codes that we will use to assess whether a student’s planned hours meet the minimum teaching hours for maths and/or English. Institutions must ensure they use the relevant FAM code when submitting student data. These options will not be mutually exclusive and must be completed to ensure accurate data collection.
Table 5
| FAM Type | FAM Code | description |
|---|---|---|
| EMH | 02 | student has at least the minimum classroom teaching hours planned for an eligible English qualification |
| EMH | 03 | student does not have at least the minimum classroom teaching hours planned for an eligible English qualification |
| MMH | 04 | student has at least the minimum classroom teaching hours planned for an eligible maths qualification |
| MMH | 05 | student does not have at least the minimum classroom teaching hours planned for an eligible maths qualification |
Table 6 shows examples of the maths and English status of students and whether institutions are required to confirm delivery of minimum hours via the mode of delivery or not.
Table 6
| Student maths and English status | Required to confirm delivery of minimum hours and mode of delivery or not |
|---|---|
| Does not hold a GCSE grade 9 to 4 or equivalent qualification in CoF compliant qualifications | Yes |
| Does not hold a GCSE grade 9 to 4 or equivalent qualification and is not undertaking a CoF compliant qualification | No |
| Holds a GCSE grade 9 to 4 or equivalent qualification in maths and English | No |
| Holds below grade 3 in GCSE and holds a FSQ level 2 pass in the relevant subjects | No |
| Exempt from the condition of funding for both subjects | No |
| Condition of funding does not apply | No |
9.2 How to record students when they achieve in year
In instances where a student studying under the condition of funding achieves level 2 during the academic year, we do not expect the institution to amend their record confirming delivery of minimum hours or not.
As the hours for either or both subjects are included in total planned hours, for these students, institutions should retain the planned hours and replace the hours previously timetabled for teaching maths and/or English with alternative activity such as work experience or pastoral support. Institutions have the flexibility to decide on what the replacement activity should be, however they must ensure it’s tailored to the student’s needs and support the overall aim of their study programme.
For further information on how and when planned hours may be changed for a study programme, please refer to the Recording planned hours section of 16 to 19 funding rules.
9.3 Recording and monitoring of exemptions and prior attainment
Institutions must record exemptions in their data returns so that we do not withdraw funding. It is also good practice for institutions to note exemptions in their own records.
There is no need to inform us that a student is out of scope for CoF because they are studying for less than 150 hours in the academic year.
ILR returns use FAM codes to show when a student qualifies for one of 2 exemptions. The same FAM field shows when the student meets CoF by holding a UK qualification or by studying maths/English at another institution. School census returns use a set of letter codes to record the same information.
Table 7: ILR FAM and school census codes
| Exemption type | ILR FAM code | School census code |
|---|---|---|
| Learner is exempt from GCSE maths/English condition of funding due to a learning difficulty | ECF (English condition of funding)/MCF (maths condition of funding) 1 | L (the same code is used in the English and maths fields) |
| Learner is exempt from the condition of funding as they hold an equivalent overseas qualification | ECF/MCF 2 | O |
| Learner has met the condition of funding as they hold an equivalent UK qualification | ECF/MCF 3 | U |
| Learner has met the condition of funding by undertaking/completing a valid maths/English GCSE or equivalent qualification at another institution through collaboration with the home institution | ECF/MCF 4 | No code available |
9.4 Collaboration between institutions
When institutions collaborate, one institution must claim funding for the student’s whole programme. As the home institution, you are responsible for ensuring the student meets CoF, even if they study maths or English with another institution.
For institutions that return the ILR
To avoid being penalised for students not meeting CoF, institutions must use the FAM code ECF/MCF 4. Institutions must only use this code when students are studying maths and/or English qualifications at another institution.
For institutions that return the school census
The school census does not have the capacity to show that students are studying maths and/or English qualifications at another institution. Therefore, schools must submit a business case for an adjustment to their funding after they have received their allocation statement.
The business case must include this information:
- the number of students who have studied or retaken a maths and/or English qualification at another institution (we do not need individual student data such as unique pupil numbers (UPNs) and names)
- the name of the other institutions where they have studied
- the maths and/or English qualifications studied
- a statement that collaboration has taken place with brief details
- accounting officer confirmation that the information is correct
10. Applying a tolerance to allocations
We will apply funding reductions for non-compliance with CoF to institutions where:
- more than 2.5% of total students, calculated by value, without a GCSE grade 9 to 4 in maths and/or English did not enrol on approved qualifications, and
- their planned hours for maths and English are below the minimum teaching hours
The funding reductions for these institutions will be at half the national funding rate above the tolerance.
Table 8 shows when the reduction of the tolerance will affect an institution’s allocations
| Academic year | Tolerance | Allocations |
|---|---|---|
| 2026 to 2027 | 2.5% | affects 2028 to 2029 |
10.1 Funding deduction calculation example
We calculate the 2.5% tolerance by determining the value of the non-compliant students and expressing this as a percentage of the total value of all students. The value for a student is the national rate for their funding band.
The below example shows how we calculate the funding reduction for academic year 2028 to 2029 , for which we use data from academic year 2026 to 2027. For students who are non-compliant above the tolerance, we will remove funding at a rate of 50% of the 2026 to 2027 national funding rate for the band. We will only remove funding above the 2.5% tolerance.
Stage 1
To calculate the value of non-compliance (E), we multiply the number of non-compliant students from end year 2026 to 2027 data (C) by the appropriate national funding rate (A) according to their total planned hours. We calculate values for students in the 0 to 279 band as a proportion of the full-time national rate based on their total planned hours divided by 640.
Stage 2
To calculate the total value of 2026 to 2027 students (D), we multiply the total number of students in each band (B) by the appropriate national funding rate (A). We use the data from the final return of the ILR or the autumn census for academic year 2026 to 2027.
Table 9
In Table 9, the value of non-compliant students (E) is £868,179; the value of all students (D) is £10,616,252. This is non-compliance of 8.18%.
| Band | A | B | C | D (B x A) | E (C x A) |
|---|---|---|---|---|---|
| 16 to 19 funding band | National rate | 2026 to 2027 total students per band | 2026 to 2027 non-compliant students | National rate per student: value of all students | National rate per student value of non-compliant students |
| Full-time students (at least 580 hours) | £5,133 | 1,207 | 94 | £6,195,531 | £482,502 |
| Full-time students 485+ | £4,246 | 88 | 27 | £373,648 | £114,642 |
| Part-time students (485 to 579 hours) | £4,246 | 765 | 45 | £3,248,190 | £191,070 |
| Part-time students (385 to 484 hours) | £3,453 | 124 | 21 | £428,172 | £72,513 |
| Part-time students (300 to 384 hours) | £2,730 | 60 | 1 | £163,800 | £2,730 |
| Part-time (up to 299 hours) | £5,133 | 132 | 3 | N/A | N/A |
| Part-time (up to 299 hours) – FTE | £5,133 | 40.31 | 0.92 | £206,911 | £4,722 |
| Total | 2,376 | 191 | £10,616,252 | £868,179 |
Stage 3
We calculate 2.5% of the total value for all students at the national funding rate (D) to calculate the financial value of the tolerance (F). We then discount the tolerance from (E) the CoF reduction to calculate the in-scope reduction (G). We calculate the final reduction (H) taking 50% of (G) of the in-scope reduction.
Table 10
| F | G | H |
|---|---|---|
| 2.5% of 2026 to 2027 national rate per student funding (D x 2.5%) | Non-compliant students total less 2.5% (E - F) | Final CoF removal at 50% (G x 50%) |
| (£10,616,252 x 2.5%) = £265,406 | (£868,179 - £265,406) = £602,773 | (£602,773 x 50%) = £301,387 |
In this example:
- the value of the tolerance (F) is £265,406
- the reduction in-scope (G) is £602,773
- the final reduction is £301,387
If the value of non-compliant students in this example was less than £263,961, we would not remove any funding from the institution.
11. Audit and inspection
We have an annual assurance programme for funding audits, this includes random samples of institutions. For this, institutions must ensure that they keep adequate evidence to demonstrate compliance. As maths and English hours contribute to the total planned hours submitted in your data return, you must ensure these hours are accurate, supported by evidence, and comply with the 16 to 19 funding rules.
Evidence must show planned hours delivery is realistic and deliverable. At individual maths and English aim level, planned hours must be clearly evidenced as delivered to each student, and institutions must have evidence that the students were undertaking the aims during the period recorded. This evidence is usually in the form of timetables that support the planned hours as recorded in the ILR or school census, in conjunction with students’ attendance records, at individual maths or English aim level. Auditors can be flexible in looking at the evidence institutions hold to confirm compliance.
For students with EHC plans, to reflect the fact that their minimum hours can be delivered in an alternative format, such as embedded learning, we will accept flexibilities in timetables and evidence which demonstrate suitable maths and English planned hours provision in their chosen format.
Ofsted published its response to the consultation on education inspection in September 2025, incorporating feedback to finalise the arrangements and inspection toolkits. The renewed education inspection framework was introduced from November 2025.
12. Contact us
If you have questions after reading our guidance, or if there’s anything else you need help with, you can find more support in our customer help centre.