Guidance

2026 to 2027 academic year: 16 to 19 funding: maths and English condition of funding

Updated 17 December 2025

Applies to England

Summary

This guidance sets out the maths and English condition of funding (CoF) requirements for 2026 to 2027.

It confirms that the requirements will remain consistent with those for 2025 to 2026, including the:

  • minimum teaching hours requirement
  • expectation of an additional 35 hours for maths teaching
  • tolerance to 2.5%

We will update the sections on how we calculate the maths and English CoF, including the interactive tool, when we publish details on 16 to 19 funding for academic year 2026 to 2027.

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 also reorganised the guidance document to make it clearer and easier to navigate, based on feedback from users.

1. Policy intention

Progress towards and attainment of level 2 maths and English is essential for helping students realise their potential, enabling them to 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.

1.1 Students

This policy applies to all students on a 16 to 19 study programme or T Level who are:

  • aged 16 to 18 (and 19 to 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 subjects, 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

1.2 Qualifications they may study towards

To meet the CoF, a student must study an approved qualification for the minimum teaching hours. These are GCSEs, Functional Skills level 2 and 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 a pass at GCSE.

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 the demonstrating progression  section for further details.

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.

1.3 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. 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.

1.4 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.

1.5 Tolerance

We apply a tolerance that permits institutions to exclude a proportion of their students from the CoF requirements. Institutions must regularly review these exclusions. The tolerance for academic year 2026 to 2027 remain 2.5% of an institution’s total 16 to 19 cohort.

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.

1.6 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.

1. 7 Flexibilities for students with education health and care 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.

1.8 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

Students with SEND and an EHC plan

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.

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. Available support

2.1 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.

2.2 Effective practice

The Education Endowment Foundation will continue to build the evidence base for effective teaching practices, and the FE Commissioner will support institutions to emulate effective practice.

2.3 Continuous professional development

We recognise the importance of continuous professional development (CPD) and welcome college and school leaders’ support to ensure that English and maths 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 through the following organisations:   

Creative Education

FE Innovate at ESP

  • mastery-based maths CPD in London and the West Midlands, with a focus on disadvantaged and SEND learners. Contact: enquiries@esp.uk.net

ETF

Get Further

  • targeted, evidence-informed CPD and coaching for maths and English teachers to boost student outcomes. Contact: https://shorturl.at/8NKN9

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.

2.4 Maths Hubs

Additional support can be accessed through the Maths Hub Programme, which is developing 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.

2.5 Condition of funding interactive tool

We recommend that you use our condition of funding interactive tool with this guidance because it presents the maths and English condition of funding in a step-by-step, user-friendly way.

3. Qualifications 

To meet the condition of funding, 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 DfE.

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 pass 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 study towards a pass in Functional Skills level 2 or they can still study towards a 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. Please see the demonstrating progression for further details.

Once a student has achieved an eligible level 2 qualification (based on a student’s prior attainment), there is no requirement to undertake further maths or English qualifications to meet the maths and English condition of funding.

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 prior attainment) 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

Search for qualifications

Use ‘find a learning aim’ to find qualifications that meet the 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.

3.1 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+ in either English literature or English language at Key Stage 4, there is no requirement to continue studying English since the condition of funding 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 the condition of funding

Student Programme What a student must study to meet the condition of funding
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

3.2 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.

4. 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

4.1 Students withdrawing from their programme

A student still meets the condition of funding 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.

4.2 Individual qualification types

International GCSEs no longer meet the condition of funding. 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.

4.3 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.

5. 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.

5.2 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 get confirmation from 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 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.

6. 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 the condition of funding:

  • 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

7. Guidance on student circumstances

7.1 19+ continuing students

The condition of funding applies to all 19+ continuing students. The first impact on 16 to 19 funding allocations will be in academic year 2027 to 2028.

7.2 Home educated students

A student who has previously been home educated and wishes to continue their education at a FE institution must comply with the condition of funding if they do not have a level 2 qualification in maths and or English.

7.3 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.

7.4 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 less than 150 planned hours. Students on these programmes do not have to study maths and English qualifications approved for the condition of funding. However, we expect institutions to include some maths and English content in programmes taken by such students to facilitate their learning.

7.5 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 the condition of funding 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 the condition of funding.

7.6 Students on apprenticeship programmes

Students on apprenticeship programmes are not subject to the maths and English condition of funding. 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.

7.7 Students on T Levels

The condition of funding applies to all students starting T Levels and the T Level Foundation Year from academic year 2022 to 2023, in the same way as it does to students on other 16 to 19 study programmes.

7.8 Students on supported internships

Students on supported internships are not automatically exempt from the condition of funding.

Institutions can use their discretion on the mode of delivery requirements for students with EHC plans on an internship, so they can remain under the condition of funding 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. Recording minimum teaching hours in maths and English

From academic year 2025 to 2026, to ensure compliance with the minimum hours and mode of delivery requirements in the maths and English condition of funding, institutions will be asked to submit relevant data through either the ILR or the school census.

9. Implication of minimum teaching hours in maths and English  on calculating compliance

Prior to academic year 2025 to 2026, non-compliant students were those without a GCSE grade 9 to 4 in maths and/or English who did not enrol in an approved qualification in these subjects.

9.1 From academic year 2025 to 2026, there will be additional requirements to be compliant: 

  • students without a GCSE grade 9 to 4 in maths and/or English will be required to be enrolled in approved qualifications
  • their planned hours for maths and or English must meet the minimum teaching hours via the required mode of delivery

Students recorded as enrolled in an approved qualification but whose planned hours for the subject are below the minimum teaching hours, or do not comply with the required mode of delivery - or where the planned hours meet the minimum, but the qualification is not eligible - will be included in the maths and English condition of funding calculation as non-compliant.

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

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 in the post-16 section. Institutions must use the appropriate (FAM) codes for each student, as explained in the relevant sections below. Institutions must ensure that the data submitted reflects the teaching hours planned for each relevant student for their maths and English qualifications. We will 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 19 to 24 students 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 the maths and English condition of funding.

A data return is not required for students who do not have a level 2 qualification as described in the maths and English condition of funding guidance but are not studying an eligible qualification as they may be covered either by exemptions or the tolerance.

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
  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
  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 qualification(s) 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 subject(s) 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.

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 the maths and English condition of funding 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 the condition of funding 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

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 to ensure students are meeting the maths and English condition of funding

When institutions collaborate to deliver maths and/or English, one institution must be responsible for claiming funding for a student’s whole programme and making sure that they meet the condition of funding. Institutions must avoid enrolling and claiming funding for part of a student’s programme.

However, in a small number of cases, students study for maths and or English with another institution. In these circumstances, the home institution must make sure that students meet the condition of funding.

For institutions that return the ILR

To avoid being penalised for students not meeting the condition of funding, 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 institution(s) 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. Audit and inspection

We have an annual assurance programme for funding audits this includes random samples of providers. For this, institutions must ensure that they keep adequate evidence to demonstrate compliance. Therefore, institutions should ensure that the data submitted for maths and English planned hours is supported by evidence and is compliant with the 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 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, and auditors can be flexible in looking at evidence the providers hold as required 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 announced that its response to its consultation on education inspection will be published in September, with Ofsted continuing to respond to feedback and further develop the arrangements and inspection toolkits. Ofsted has confirmed that it is still working to the original timelines for introducing the renewed framework and report cards, which will begin in November as planned.

10.1 Applying a tolerance to allocations

We will apply funding reductions for non-compliance with the condition of funding to institutions where more than 2.5% of 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
2025 to 2026 2.5% affects 2027 to 2028

10.2 Funding deduction calculation example

In 2025 to 2026, as part of reduction of the tolerance, we will apply funding reductions to institutions above a tolerance of 2.5% of total students (calculated by value) for students who do not meet the condition of funding. We will identify non-compliant students as those without a GCSE grade 9 to 4 in maths and/or English that did not enrol on an approved qualifications in these subjects and their planned hours for maths and English are below the minimum teaching hours. A student recorded as enrolled on an approved qualification but with planned hours for the subjects below the minimum teaching hours and vice versa will be calculated as non-compliant.

We will remove funding for these institutions for each student above the tolerance level at half the national funding rate. 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 funding reductions for these institutions will be at half the national funding rate above the tolerance.

The below example shows the calculation of the funding reduction for academic year 2027 to 2028, which will be based on data from academic year 2025 to 2026. For students who are non-compliant above the tolerance, we will remove funding at a rate of 50% of the 2025 to 2026 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 multiplied the number of non-compliant students from end year 2025 to 2026 data (C) by the appropriate national funding rate (A) according to their total planned hours. We calculated 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 2025 to 2026 students (D), we multiplied the total number of students in each band (B) by the appropriate national funding rate (A). We used the data from the final return of the ILR or the autumn census for academic year 2025 to 2026.

Table 9

In Table 9, the value of non-compliant students (E) is £768,223; the value of all students (D) is £9,393,907. This is non-compliance of 8.18%.

A B C D (B x A) E (C x A)
16 to 19 funding band National rate 2025 to 2026 total students per band 2025 to 2026 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) £4,542 1,207 94 £5,482,194 £426,948
Full-time students 485+ £3,757 88 27 £330,616 £101,439
Part-time students (485 to 579 hours) £3,757 765 45 £2,874,105 £169,065
Part-time students (385 to 484 hours) £3,056 124 21 £378,944 £64,176
Part-time students (300 to 384 hours) £2,416 60 1 £144,960 £2,416
Part-time (up to 299 hours) £4,542 132 3 N/A N/A
Part-time (up to 299 hours) – FTE £4,542 40.31 0.92 £183,088 £4,178.64
    2,376 191 £9,393,907 £768,223

Stage 3

We calculated 2.5% of the total value for all students at the national funding rate (D) to calculate the financial value of the tolerance (F). The tolerance is then discounted from (E) the condition of funding 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 2025 to 2026 national rate per student funding (D x 2.5%) Non-compliant students total less 2.5% (E - F) Final condition of funding removal at 50% (G x 50%)
(£9,393,907 x 2.5%) = £234,848 (£768,886 - £234,848) = £534,038 (£534,038 x 50%) = £267,019

In this example, the tolerance (F) is £234,848, the reduction in-scope (G) is £298,527, and the final reduction is £267,019. If the value of non-compliant students in this example was less than £234,848, the institution would have no withdrawal of funding.

10.3 Demonstrating progression

Students should be supported to achieve the best outcomes for them, and we know that students will 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, and how it supports their progression towards level 2. Providers 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.

11. English and maths progress measures

The English and maths progress measures are returning as part of data for academic year 2024 to 2025, reflecting the outcomes of students completing 16 to 18 study in academic year 2024 to 2025.

These measures 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 at a previous provider if they have moved during 16 to 18 study).

12. Other useful information

12.1 Resources

We recommend that you use our condition of funding interactive tool with this guidance because it presents the maths and English condition of funding in a step-by-step, user-friendly way. It provides specific examples of how to check qualifications that do not meet the condition of funding and the impact this will have when institutions include non-compliant or out-of-date qualifications.  

When schools and academies return the autumn census, which includes the post-16 module, 2 reports on the condition of funding are available through COLLECT (one for the current funding year and one for the previous year). We have published guidance on the reports.

The 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 and whether they are currently studying for a valid qualification in the subject. The reports also show those students recorded as exempt from the condition of funding.

13. 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.