Guidance

DSG: technical note 2026 to 2027

Published 17 December 2025

Applies to England

1. Introduction

This technical note sets out details of the calculation of dedicated schools grant (DSG) allocations for the financial year 2026 to 2027. 

The DSG allocations for 2026 to 2027 are made up of: 

• the schools block, based on the primary units of funding (PUF), and secondary units of funding (SUF), and premises funding announced in November 2025, and growth and falling rolls funding 
• the central school services block (CSSB), based on the units of funding and total historic commitments funding announced in November 2025 
• the high needs block, based on the calculations outlined in this note

• the early years block, based on the early years funding rates published in December 2025 and made up of items 1 to 8 below.

  1. The 30 hours entitlement for eligible working parents of children from 9 months up to 2 years old.
  2. The 30 hours entitlement for eligible working parents of 2-year-old children.
  3. The 15 hours entitlement for families of 2-year-olds receiving additional support (formerly known as the 2-year-old disadvantaged entitlement). 
  4. The universal 15 hours entitlement for all 3 and 4-year-olds. 
  5. The additional 15 hours entitlement for eligible working parents of 3 and 4-year-olds 
  6. Funding for the early years pupil premium (EYPP) for 3 and 4-year-olds, 2-year-olds and under 2s. 
  7. Funding for the disability access fund (DAF) for 3 and 4-year-olds, 2-year-olds and under 2s.
  8. Supplementary funding for maintained nursery schools (MNS) for 3 and 4-year-olds.

You can view the provisional allocations for the schools block and CSSB at: national funding formula tables for schools and high needs: 2026 to 2027. The high needs block allocations for 2026 to 2027 were not previously published as part of the NFF allocations for 2026 to 2027 and information on how they have been calculated is included in this note rather than in separate tables and technical notes.

We have published the 2026 to 2027 DSG allocations for each local authority. This shows the DSG prior to academies’ recoupment from the schools block.

2. Calculating the 2026 to 2027 dedicated schools grant (DSG)

There is information on the pupil numbers used for the schools block, CSSB, early years block, and place numbers and other data used for the high needs block  in section 11. We have published a pupil number tool.

Each unit of funding is rounded to the nearest penny. 

Final DSG allocations are rounded up to the nearest £1. 

Pupil numbers are rounded to 2 decimal points.

3. Payment arrangements

We will pay the grant to local authorities in 13 instalments on the dates set out in section 13. 

Payments are based on the total DSG allocation notified in December 2025 minus recoupment for academies and deductions for high needs places. 

4. Schools block

4.1 Schools block allocations 

The PUFs for each local authority are multiplied by:

• the number of pupils in reception to year group 6 from the October 2025 school census plus 
• pupils aged 4 to 10 not assigned to a year group from the October 2025 school census 

The SUFs for each local authority are multiplied by:

• the number of pupils in year groups 7 to 11 from the October 2025 school census plus 
• pupils aged 11 to 15 not assigned to a year group from the October 2025 school census 

Pupils in special units and resourced provision are included in the pupil counts above. We count reception pupils as 1 full-time equivalent (FTE) irrespective of the hours they attend.

We then add:

• the actual 2026 to 2027 funding for the premises factors (as this is based on historic spend), as published in the  NFF summary table in November 2025 
• growth and falling rolls funding using the differences between the primary and secondary numbers on roll in the local authority in the October 2024 and October 2025 school censuses as described in  annex B of the schools block national funding formula (NFF) technical note published in November 2025 

We then deduct:

For those local authorities who have opted into the central system where national non-domestic rates (NNDR) are paid by the Department for Education (DfE) directly to billing authorities on behalf of all maintained schools and academies: 

• the NNDR figure for each local authority as set out in the 2026 to 2027 DSG allocations.

For those local authorities who have not opted into the new system: 

• the NFF NNDR value for all academies in the local authority from the schools block 
• for each subsequent DSG update, local authorities with in-year academy converters will have their NFF NNDR deduction increased pro rata for the period of the financial year that the converters are academies

4.2  Arrangements for academies recoupment 2026 to 2027 

We will calculate amounts for recoupment based on the individual schools budget (ISB) share, excluding business rates, shown in the authority proforma tool (APT) submitted in January 2026. 

We will provide local authorities with details of the proposed recoupment amount, and relevant calculations, by the end of April 2026. We will publish detailed recoupment guidance in early 2026. 

5. Central school services block (CSSB)

For each local authority, we multiply the CSSB units of funding by the number of pupils recorded in the October 2025 school census: 

• in reception to year group 11, and 
• aged 4 to 15 not assigned to a year group 

We have added the resulting allocation to the actual funding for historic commitments published in the  NFF summary table. 

We will continue to make manual adjustments to the actual funding for historic commitments, subject to specific evidence submitted by local authorities of ongoing costs which they would not have been able to unwind since 2013 to 2014. This protects allocations from a reduction below the value of these costs. 

The School and Early Years Finance (England) Regulations 2026 will set out how this funding may be used.

6. High needs block

The high needs funding block is a single block for local authorities to spend on provision for pupils and students aged 0 to 25, with high needs. Before any deductions are made, the block includes funding for pre-16 and post-16 places in: 

• maintained mainstream schools (pre-16 places in special units and resourced provision and post-16 high needs places) 
• maintained special schools (pre-16 and post-16 places) 
• pupil referral units (PRUs) 
• mainstream academies and free schools (pre-16 places in special units and resourced provision and post-16 high needs places) 
• special academies (pre-16 and post-16 places) 
• special free schools (pre-16 and post-16 places):
• non-maintained special schools (NMSS) (pre-16 and post-16 places – £6,000 of the £10,000 per place only) 
• alternative provision (AP) academies (pre-16 and post-16 places) 
• further education (FE) colleges (including sixth-form colleges and 16 to 19 academies), independent learning providers (ILPs) and special post-16 institutions (SPIs) (post-16 places only) 
• AP free schools (pre-16 places, excluding those at schools opened during the 2025 to 2026, or 2026 to 2027 academic years)

In addition to the funding for places described above, the high needs block also includes top-up funding, independently allocated and administered by local authorities for pupils and students occupying the places in the settings listed above, to reflect the additional costs of supporting individual pupils’ or students’ needs. 

It also includes: 

• funding for children in early years settings, and children and young people placed in independent schools, independent AP (unless the places are commissioned directly by schools) and hospital education (including independent hospital education provision funded by the local authority) 
• funding for central high needs services and budgets

6.1 High needs block allocations 

The high needs NFF, used to calculate allocations of the high needs block of the DSG from the 2018 to 2019 financial year to the 2025 to 2026 financial year, is not being used for the calculations of high needs funding allocations for the 2026 to 2027 financial year.

Instead of using the NFF, allocations for 2026 to 2027 are based on the 2025 to 2026 DSG allocations. The 2026 to 2027 allocations also include funding equivalent to that received via grants in the 2025 to 2026 financial year:

• the 2025 to 2026 core schools budget grant (CSBG)

• grant funding received by mainstream schools for places in special units and resourced provision from:

  • 2025 to 2026 national insurance contribution grant (NICs grant)  funding for the increase in national insurance contributions from April 2025
  • 2025 to 2026 schools budget support grant (SBSG) which is converted from a 7-month amount into an annual amount

The 2026 to 2027 allocations include the additional funding for special units and resourced provision in mainstream schools. This element of the allocations will be updated to reflect the number of places in special units and resourced provision for 2026 to 2027.

In summary, the 2026 to 2027 high needs allocations will be the total of:

• funding received through the 2025 to 2026 high needs block of the DSG, excluding the import and export adjustments and place funding deductions.
• annualised 2025 to 2026 CSBG funding for independent special schools, specialist post-16 institutions, independent learning providers and hospital education provision
• annualised 2025 to 2026 CSBG funding for state funded special and AP schools
• 2026 to 2027 equivalent NICs grant and SBSG funding for places in special units and resource provision in mainstream schools
• import and export adjustments for 2026 to 2027 (the initial calculation has the 2025 to 2026 import and export adjustment which is updated later in 2026)
• place funding deductions for 2026 to 2027  (the initial calculation is based on 2025 to 2026 academic year place numbers, which are updated later in 2026)

These components are now described in more details in subsections 6.2 to 6.7.

6.2 Funding received through the 2025 to 2026 high needs block

This comprises 2025 to 2026 NFF elements funded through the funding floor and gains calculation, the basic entitlement factor, the additional funding for special free schools, historic teachers’ pay and pensions funding for AP, pensions supplementary grant funding and funding for hospital education.

This element of the allocations will not be subsequently updated.

6.3 Independent special schools, specialist post-16 institutions, independent learning providers and hospital education provision grant funding

Funding equivalent to the annualised 2025 to 2026 CSBG is added to the high needs block, and is treated separately for different provider types. For independent special schools, SPIs, ILPs and hospital education provision, the funding rates are the CSBG rates as previously published including the annualisation of the 2025 pay element of the CSBG and are calculated as:

• independent special school: an area cost adjustment (ACA)- weighted funding weight is calculated as 2025 to 2026 high needs block ACA multiplied by £2,602, multiplied by the number of students from the January 2025 AP census, as used in the May 2025 allocations of the 2025 to 2026 CSBG

• SPI/ILP: an ACA-weighted funding weight is calculated as 2025 to 2026 high needs block ACA multiplied by £496, multiplied by the number of high needs students from the 2024 to 2025 ILR R06, as used in the May 2025 allocations of the 2025 to 2026 CSBG

• hospital education: 10.69% of the hospital education high needs allocation from the 2024 to 2025 DSG

This element of the allocations will not be updated. Accompanying tables contain a breakdown of these calculations for each local authority.

6.4 Special and alternative provision schools and academies grant funding

For maintained special and AP schools, and the equivalent academies and free schools, the funding rates are the CSBG rates as previously published including the annualisation of the 2025 pay element of the CSBG and are calculated as:

• an ACA-weighted funding weight is calculated as 2025 to 2026 high needs block ACA multiplied by £3,048, multiplied by the provisional number of places in 2025 to 2026, as used in the May 2025 allocations of the 2025 to 2026 CSBG

This element of the allocations will be updated to final 2025 to 2026 places in  March 2026.

6.5 2026 to 2027 equivalent grant funding for places in special units and resource provision in mainstream schools

Funding equivalent to the 2025 to 2026 NICs grant and SBSG allocations in respect of special units and resourced provision in mainstream schools is added to the high needs block for 2026 to 2027. This is calculated as:

• an ACA-weighted funding weight is calculated as 2026 to 2027 schools block ACA multiplied by £539 (£286 for NICs grant and £253 for annualised SBSG), multiplied by the provisional number of places in 2025 to 2026, as used in the May 2025 allocations of the 2025 to 2026 NICs grant

This element of the allocations will be updated to final 2026 to 2027 places in autumn 2026. Accompanying tables contain a breakdown of these calculations for each local authority.

6.6 Import and export adjustments 

Details of the import and export adjustments are contained in annex B of the NFF 2025 to 2026 policy document. To calculate the import and export adjustment, the following pupils and students are considered:

• pupils aged 2-18 in maintained special schools, special academies and special free schools
• pupils aged 2-18 and in primary or secondary schools, for whom the school is in receipt of top-up funding
• pupils aged 2-18 in NMSSs
• students over 14 and under 25 in FE for whom the institution is in receipt of top-up funding
• high needs students over 14 and under 25 in SPIs; and
• high needs students over 14 and under 25 in centrally funded institutions

Any pupils and students residing outside England  are excluded from the counts. As part of the import and export adjustment, we treat pupils attending NMSSs and SPIs as exports to DfE, to reflect that funding for these schools and colleges is allocated directly by DfE. DfE will continue to directly fund NMSS and SPI places in line with the information in the high needs funding: 2026 to 2027 operational guide.

The calculation of the import/export adjustment for each local authority is summarised as:

a. the total number of high needs pupils and students resident is determined b. the total number of high needs pupils and students attending providers is determined c. the net difference between a and b above is calculated for each local authority, b – a: a positive number indicates that they are a net importer, and a negative number that they are a net exporter. The required adjustment is calculated by multiplying the net difference by £6,000.

In the summer term 2026, we will update the import and export adjustments to reflect the latest data from the January 2026 school census and the R06 return of the 2025 to 2026 individual learner record (ILR), which will include the exports to DfE for NMSSs and SPIs.

6.7 High needs place funding deductions 

The high needs deductions section of the DSG allocations table shows the place funding deductions for the final 5 months of academic year 2025 to 2026 for pre-16 places directly paid for by DfE to schools and colleges and the final 4 months for post-16 places. 

These numbers have also been used to give provisional deductions for the first 7 months of academic year 2026 to 2027 (the first 8 months for post-16 places). In April 2026, we will update both sets of deductions to reflect further academy conversions. We will also update the deductions for academic year 2026 to 2027 to reflect the outcome of the 2026 to 2027 place change notifications process. 

Special units and resourced provision are funded on the places reported and determined through the place change notification process, not on the number of pupils reported on the 2026 to 2027 APT. The pupil data from the APT is only used to identify whether places are occupied by pupils on the school roll funded at £6,000 or funded at £10,000 otherwise.

6.8  Alternative provision free schools with high needs places  

DfE directly funds places in AP free schools opened during the 2025 to 2026 or 2026 to 2027 academic years, with no deduction from DSG. 

We will make deductions from DSG for pre-16 places in AP free schools opened before or during the 2024 to 2025 academic year. Deductions are from the pupil’s home local authority, based on school census data. We will notify local authorities of these deductions in April 2026. 

No deductions will be made from local authorities’ 2026 to 2027 DSG for post-16 high needs places in AP free schools; these will be funded directly by DfE.

7. Early years block

7.1 Funding for the government-funded early years entitlements 

The hourly rates for the early years government-funded entitlements, as well as EYPP, DAF and MNS supplementary funding were announced in December 2025  as set out in the early years funding rates and step-by-step calculation: 2026 to 2027 funding output tables.

Funding for the early years entitlements is based on PTE hours. We define 1 PTE as 15 hours across 38 weeks a year (that is, 570 funded hours per annum). This means the number of funded weeks (as a proportion of the full year) is applied to the PTE figures so that we can use a standardised method to calculate the funding allocations, whereby the annualised PTE is always multiplied by 15 hours and 38 weeks. 

From financial year 2026 to 2027, we will move to a termly funding approach for all early years entitlements, except DAF which will remain an annual allocation. This move will align our funding patterns with those of local authorities. However, our analysis shows that for the 3- and 4-year-old entitlements this change will result in a lower number of funded hours being reported nationally across the year, even where the number of hours local authorities fund locally will not change.

As a one-off change in 2026 to 2027, and to protect local authorities from the budget reduction they would otherwise see from smaller reported headcounts, we have adjusted the 3 and 4 year-old rates, reflecting the termly variation at the national level. This means that each local authority will receive an ‘adjusted’ hourly rate for 3 and 4 year-olds after allowing for the termly funding adjustment. It is these ‘adjusted’ hourly rates that are the final 3 and 4 year-old rates used for the purposes of the DSG allocations.

Further detail can be found in the early years funding technical note.

To ensure local authorities’ DSG early years block funding reflects this termly funding approach from the outset, the PTEs  used for the established entitlements in the indicative allocations for 2026 to 2027 have been adjusted to reflect termly funding arrangements. For more detail on this adjustment, see 7.3.1 below.

7.2  Methodology for final funding allocations

As part of the transition to termly funding, we have changed the funding allocation methodology to better match local authorities’ delivery profile each term. From 2026 to 2027 this will apply to all the early years funding streams, except DAF which will remain an annual allocation. 

Using data provided by local authorities, we will be providing all local authorities with funding for 13 weeks in the summer, 14 weeks in the autumn and 11 weeks in the spring for all the early years funding streams.  

For the final funding allocations  for all the early years funding streams (except DAF), the PTEs for the 2026 to 2027 financial year will be calculated as a weighted average of the termly census PTE numbers from the early years and school censuses as follows: 

• thirteen-thirty-eighths of the summer 2026 census PTE numbers (to cover the April 2026 to August 2026 period)

plus 

• fourteen-thirty-eighths of the autumn 2026 census PTE numbers (to cover the September 2026 to December 2026 period) 

plus 

• eleven-thirty-eighths of the spring 2027 census PTE numbers (to cover the January 2027 to March 2027 period)

We will also use the PTE numbers from the AP census, which is an annual census therefore the PTE weighting will be thirteen-thirty-eighths of the 2026 AP census and twenty-five-thirty-eighths of the 2027 AP census.

7.3. PTEs used in indicative allocations

With the move to funding all the early years funding streams on a termly basis, we want to ensure local authorities’ DSG early years block indicative budget allocations reflect termly variation from the outset. This is to support local authorities with their budget setting and management of DSG adjustments in the first year of a termly system.

The indicative allocations will be updated on the basis of termly census PTE numbers from the early years and school censuses based on the methodology outlined below.

7.3.1. Approach taken for established entitlements

In previous years, the allocations for the following established entitlements were based on spring census data:

• 3 and 4-year-old universal and additional entitlements
• the 15 hours entitlement for families of 2-year-olds receiving additional support
• the 3 and 4-year-old EYPP
• MNS supplementary funding

To determine the indicative allocations for these entitlements, we have applied national level termly variation assumptions to each local authority’s spring 2025 census data to get estimates for termly PTE totals. The termly variation assumptions are based on termly data provided by local authorities following a voluntary data collection in summer 2025 for the financial year 2024 to 2025. We have applied the same assumptions for all local authorities rather than use local authorities’ individual data returns due to some inconsistent and incomplete data returns.

Termly variation for each term (summer and autumn) was calculated by dividing the aggregated termly PTEs, for local authorities whose data passed basic sense checks, by the corresponding spring PTE total. As this data was collected for 2024 to 2025, the termly variations have been impacted by the rollout of the entitlements for working parents of children aged 9 months to 2-years-old, for example we saw a substantial decrease in 2-year-old entitlement for families receiving additional support PTEs and an increase in 3 and 4-year-old additional hours PTEs over the financial year.

7.3.2. Approach taken for entitlements for working parents of children aged 9 months to 2-years-old

The indicative allocations for the entitlements for working parents of children aged 2-years-old and under will be based on estimated take-up as set out in the 2026 to 2027 early years funding technical note.

7.3.3. Approach taken for early years pupil premium (EYPP) for children aged 9 months to 2-years-old

The indicative allocations for EYPP for children aged 9 months to 2-years-old are based on a weighted average of autumn 2024, spring 2025 and summer 2025 PTEs, reflecting the latest available data for each of the terms.

7.4. Funding adjustments to the early years block

For all early years funding streams (except DAF), we will update the allocations for these funding streams 3 times for the 2026 to 2027 financial year as termly census numbers become available. A full timetable for adjustments for the early years block is included in the table below and summarised here.

November 2026 – the indicative funding allocations for all funding streams will be updated based on the 2026 summer term PTE numbers for the summer term. For the established entitlements, we will update the data used to estimate autumn and spring term PTEs based on autumn-adjusted spring 2026 PTE and spring 2026 PTE numbers respectively. For the working parent entitlements and EYPP for children aged 9 months to 2-years-old, we will update autumn and spring data based on autumn 2025 PTEs and spring 2026 PTEs respectively.

March 2027 – the March adjustment will incorporate the autumn term 2026 PTEs for all funding streams. The spring PTEs will continue to be based on the spring 2026 PTEs.

July 2027 – the final funding allocations will be updated to reflect the adjustment for the January 2027 spring term census. The July adjustment will be updated based thirteen-thirty-eighths of the 2026 summer PTEs, fourteen-thirty-eighths of the 2026 autumn term PTEs and eleven-thirty-eighths of the 2027 spring term census for all funding streams.

	Established entitlements (3&4yo entitlements, 3&4yo EYPP and MNS)	Working parent entitlements for children aged 9m to 2yos	EYPP for 9m to 2yo
December 2025 (Indicative allocations)	13/38th summer-adjusted spring 2025 PTEs	Forecast PTEs for 2026 to 2027	13/38th based on summer term 2025 PTEs
	14/38th autumn-adjusted spring 2025 PTEs		14/38th based on autumn term 2024 PTEs
	11/38th based on spring 2025 PTEs		11/38th based on spring 2025 PTEs
November 2026	13/38th based on summer term 2026 PTEs	13/38th based on summer term 2026 PTEs	13/38th based on summer term 2026 PTEs
	14/38th autumn-adjusted spring 2026 PTEs	14/38th autumn-adjusted spring 2026 PTEs	14/38th autumn-adjusted spring 2026 PTEs
	11/38th based on spring 2026 PTEs	11/38th based on spring 2026 PTEs	11/38th based on spring 2026 PTEs
March 2027	13/38th based on summer term 2026 PTEs	13/38th based on summer term 2026 PTEs	13/38th based on summer term 2026 PTEs
	14/38th based on autumn 2026 PTEs	14/38th based on autumn 2026 PTEs	14/38th based on autumn 2026 PTEs
	11/38th based on spring 2026 PTEs	11/38th based on spring 2026 PTEs	11/38th based on spring 2026 PTEs
July 2027 (Final allocations)	13/38th based on summer term 2026 PTEs	13/38th based on summer term 2026 PTEs	13/38th based on summer term 2026 PTEs
	14/38th based on autumn 2026 PTEs	14/38th based on autumn 2026 PTEs	14/38th based on autumn 2026 PTEs
	11/38th based on spring 2027 PTEs	11/38th based on spring 2027 PTEs	11/38th based on spring 2027 PTEs

7.5  Early years disability access fund (DAF) 

Allocations are calculated based on Disability Living Allowance (DLA) cases in payment data from February 2025. These allocations will not change and should be considered as final for 2026 to 2027. 

Estimated DAF pupil numbers

For 3 and 4-year-olds, for each local authority, the total February 2025 DLA count of 3 and 4-year-old children is adjusted to remove the estimated number of children in reception.

For 2-year-olds, for each local authority, the total February 2025 DLA count of 2-year-old children is used with no adjustments.

For under 2s, for each local authority, the total February 2025 DLA count of 0 and 1-year-old children is used with the following:

• an adjustment to remove the estimated number who are not eligible for the under 2s working parent entitlement

Further details of these estimated pupil numbers are set out in section 11. 10. 

These estimated pupil numbers are then multiplied by £975 to arrive at the final DAF allocations.

8. Deductions for national copyright licences

DfE has agreements with the following agencies   to purchase a single national licence managed by DfE for all state funded schools in England: 

• Christian Copyright Licensing International (CCLI) 
• Copyright Licensing Agency (CLA) 
• Education Recording Agency (ERA) 
• Filmbank Distributors Ltd for the Public Video Screening Licence (PVSL) 
• Motion Picture Licensing Company (MPLC) 
• Newspaper Licensing Authority (NLA) 
• Performing Rights Society (PRS) 
• Phonographic Performance Limited (PPL) 
• Printed Music Licence Ltd (PMLL) 

Local authorities and schools do not need to negotiate individual licences. DfE pays the cost, including VAT, to the agencies and provides this as a service to local authorities at a charge. Local authorities can reclaim VAT on the licences. These arrangements cover academies as well as maintained schools. Local authorities can hold this money centrally rather than include it in school budgets.

9. Independent school transfers

Where independent schools convert to a maintained state-funded school, in or after April 2026, we will adjust the actual pupil count used in the schools block allocations to add the relevant pupil numbers, depending on when the school changes status and the portion of the year for which it is a maintained school.

For example, if a school converts to a maintained school in September 2026, we will increase the schools block by the number of pupils attending the school as recorded on the October 2026 school census multiplied by seven-twelfths multiplied by the local authority’s PUF or SUF depending on the year groups of the pupils attending the school.

10. Funding for the Isles of Scilly and City of London

We will continue to fund the Isles of Scilly and the City of London each through a single grant, since their low pupil populations and other unique characteristics make it impracticable to fund through national funding formulae. In addition, they will receive the pupil premium grant. 

11. Pupil number information

11.1  Introduction 

This note provides detail of the pupil number counts which have been used in the calculation of the financial year 2026 to 2027 DSG allocations. 

The schools block and CSSB pupil counts are derived primarily from the October 2025 school census. This underpinning dataset is collected in a similar way to the January school census (from which detailed analysis is published as official statistics each summer). 

Early years block pupil counts for the indicative allocations (published in December 2025) are intended to reflect termly variation from the outset. PTEs for the established entitlements are calculated using the January 2025 school census and early years census with a termly variation assumption applied.  For the working parent entitlements for children aged 9 months to 2-years-old, we utilise estimated PTEs in the indicative allocations.

For final early years block allocations (to be published in July 2027), we will utilise termly PTEs collected from the summer 2026, autumn 2026 and spring 2027 schools and early years censuses.

For the final 2026 to 2027 allocations of the high needs block, the calculation uses pupil, placement and place numbers, derived from:

• the 2025 to 2026 allocations of the CSBG
• 2025 to 2026 and 2026 to 2027 academic year high needs place numbers in special units and resourced provision in mainstream academies and free schools
• 2026 to 2027 place numbers from the 2026 to 2027 section 251 budget returns for special units and resourced provision in maintained mainstream schools

11.2 Schools  block and central school services block

The pupil numbers used in the DSG calculation are those recorded as present in maintained schools and academies in the schools census, from reception (R) to year 11. This also includes pupils in special educational needs (SEN) units or resourced provision as these pupils now receive their core element funding through the schools block. Any pupils recorded as year R but who are less than 4 years old are not counted, because funding for these pupils is provided under the early years block.

11.3 Pupil counts 

The pupil numbers used to determine the 2026 to 2027 schools block allocations are from the October 2025 school census, and comprise: 

• all pupils in maintained primary and secondary schools, and academies, which are going through recoupment at census date, in national curriculum year groups R to 11, aged 4 or above at 31 August 2025 
• all pupils in maintained primary and secondary schools, and academies, which are going through recoupment at census date, whose national curriculum year group is missing or ‘X’, aged 4 to 15 at 31 August 2025

The number of pupils in SEN units or resourced provision in maintained primary schools, secondary schools, and academies, is now included in the pupil numbers as they receive their core element funding through the schools block. 

All pupils in the schools block are counted as 1.0 FTE regardless of their part-time or full-time status. Every relevant pupil with a sole or dual (main) registration is counted. 

If a duplicate remains unresolved, the 1.0 FTE of that pupil is apportioned for the schools block. We do not fund duplicate unique pupil numbers (UPNs) in the school census. We identify potential duplicate UPN cases and ask local authorities to resolve them. If a duplicate remains unresolved, the 1.0 FTE of that pupil is equally divided between the local authorities involved. For example, one pupil between 2 local authorities will result in both local authorities receiving a headcount of 0.5.

For the growth and falling rolls element of the school block, pupil numbers from the October 2024 census are compared to the October 2025 figures at middle super output area (MSOA) on the same basis. Any positive growth at MSOA level, or where pupil numbers on roll have decreased by 10% or more, is used to determine the 2026 to 2027 growth and falling rolls allocations, as outlined in the methodology.

11.4 High needs block

The place and pupil numbers used in the previous grant funding elements of the 2026 to 2027 high needs block allocations are as follows:

From the 2025 to 2026 allocations of CSBG, place or student numbers for special and AP schools, independent special schools, SPIs and ILPs.

From the 2025 to 2026 and 2026 to 2027 academic year high needs place numbers:

• 2026 to 2027 place numbers in special units and resourced provision in mainstream academies and free schools calculated as five-twelfths of the 2025 to 2026 academic year place numbers plus seven-twelfths of the 2026  to 2027 academic year place numbers

From the 2026 to 2027 section 251 budget returns:

• 2026 to 2027 place numbers for special units and resourced provision in LA maintained mainstream schools

11.5  Early years block 

The early years block covers the pupils eligible for the early years entitlements, as well as EYPP,  DAF and MNS supplementary funding (see section 1). The sections below describe in further detail the data that will underpin the final early years block allocations for 2026 to 2027. Details of the data used for the indicative allocations is outlined in section 7.3.

The final allocations for all entitlement funding streams (except DAF) in 2026 to 2027 will be based on a weighted average of the 2026 summer term PTEs, 2026 autumn term PTEs and the 2027 spring term PTEs. Details of the weighting are available in section 7.2. A more detailed explanation of the PTE data used in the final allocation calculation from the schools and early years censuses is provided below.

Note that PTEs/funded hours are not recorded through the AP census, so each individual pupil is funded for 1 PTE.

Eligibility for the entitlements is based on age at the start of each term. The term start dates are considered as follows:

• the term start date for spring 2026 is 31 December 2025
• the term start date for summer 2026 is 31 March 2026
• the term start date for autumn 2026 is 31 August 2026
• the term start date for spring 2027 is 31 December 2026

11.5.1 3 and 4-year-old universal entitlement 

PTE counts from the summer 2026, autumn 2026 and spring 2027 schools, early years and AP censuses will be used to calculate universal entitlement funding allocations as follows.  

From the summer 2026, autumn 2026 and spring 2027 schools census:

• all PTEs in maintained nurseries, maintained schools, and all academies (except special and AP),  aged 3 at the start of term
• all PTEs in maintained nurseries, maintained schools, and all academies (except special and AP), aged 3 at the start of the academic year (31 August 2025 for summer 2026 and 31 August 2026 for autumn 2026 and spring 2027) but 4 at the start of term [note that there are no children in this category for the autumn term, as the dates are the same]
• all PTEs in maintained nurseries, maintained schools, and all academies (except special and AP), aged 4 at - both the start of the academic year and the start of term – in ‘N1’, ‘N2’, ‘E1’, ‘E2’ classes only

From the summer 2026, autumn 2026 and spring 2027 early years census: 

• all 3 and 4-year-old PTEs as at the start of term

From the spring 2026 and spring 2027 AP census: 

• all pupils in independent schools without a statement of SEN or an education health and care (EHC) plan, aged 3 at the start of term

• all pupils in independent schools without a statement of SEN or EHC plan aged 3 at the start of the academic year (31 August 2025 for spring 2026 and 31 August 2026 for spring 2027) but 4 at the start of term

11.5.2 3 and 4-year-old additional hours funding 

Data on how many 3 and 4-year-old children are taking up their additional hours entitlement is taken from the schools and early years censuses using the eligibility code and the same PTE counts as used for the universal entitlement, and ensuring that no pupil’s hours across both the universal and additional hours exceeds 30. 

11.5.3.  Maintained nursery school supplementary funding allocations 

The 2026 to 2027 final allocations for maintained nursery school supplementary funding use the universal hours PTE counts from the summer 2026, autumn 2026 and spring 2027 school census for maintained nursery schools only.

11.5.4  2-year-old entitlement for families receiving additional support funding allocations 

The PTEs that are used to determine the allocations for the 2-year-old entitlement for families receiving additional support funding are as follows. 

From the summer 2026, autumn 2026 and spring 2027 school census:

• all PTEs in maintained nurseries, maintained schools, and all academies, aged 2 at the start of term who meet at least one of the eligibility criteria 

From the summer 2026, autumn 2026 and spring 2027 early years census: 

• all PTEs for eligible pupils, aged 2 at the start of term

11.5.5. Entitlement for working parents of children aged 9 months to 2- years-old funding allocations 

The final allocations for the entitlement for working parents of children aged 9 months to 2-years-old will be based on the PTEs collected in the summer 2026 and autumn 2026 terms, and the January 2027 schools and early years censuses.

From the summer 2026, autumn 2026 and spring 2027 school census:

• all PTEs in maintained nurseries, maintained schools, and all academies, aged 9 months to 2 years-old at the start of term who meet the eligibility criteria 

From the summer 2026, autumn 2026 and spring 2027 early years census: 

• all PTEs for eligible pupils, aged 9 months to 2 years-old at the start of term who meet the eligibility criteria

11.5.6. Early years pupil premium funding allocations 

The final funding allocation for EYPP for all age groups will be based on PTEs recorded in the summer 2026, autumn 2026 and spring 2027 schools and early years census. 

From the summer 2026, autumn 2026 and spring 2027 school census:

• for each age group, all PTEs recorded as taking up the EYPP in maintained nurseries, maintained schools, and all academies

From the summer 2026, autumn 2026 and spring 2027 early years census: 

• for each age group, all PTEs recorded as taking up the EYPP

From the spring 2026 and spring 2027 AP census: 

• for each age group, all eligible pupils in independent schools without a statement of SEN or EHC plan, recorded as taking up EYPP

11.5.7. Disability access fund allocations

Each local authority is funded based on an estimate of the eligible population for DAF by age group. The input data is the February 2025 DLA claimant count (cases in payment), sourced from DWP Stat-Xplore. 

For 3 and 4-year-old children, we use the 3 and 4-year-old DLA totals adjusted for the estimated proportion in reception in each local authority.

For 2-year-old children, we use the 2-year-old DLA totals unadjusted, as DLA is one of the eligibility criteria for the 2-year-old disadvantage entitlement.

For children aged 9 months up to 2 years, we take the 0 and 1-year-old DLA totals and multiply by the estimated national eligibility rate for the working parent entitlements (as estimated for children aged 9 months to 4 years in the funded early education and childcare statistical release 2025)

These totals are then multiplied by £975 to arrive at the final allocations for each age group.

We intend to review the methodology for estimating the number of 2-year-olds and under to be used for DAF allocations in future years. The DAF allocations for 2026 to 2027 published in December 2025 are final and will not be adjusted in-year.

12. Next steps timeline

Date	Action
22 January 2026	Local authorities submit final APT for 2026 to 2027.
End February 2026	DfE issues details of high needs places in AP free schools.
March/April 2026	DfE updates DSG allocations for recoupment and high needs deductions for academies as at 1 March 2026. DfE updates high need allocations to reflect final 2025 to 2026 place numbers in special and AP schools. DfE issues detailed recoupment guidance.
April 2026	DfE makes deductions for national copyright licences from first DSG payment for 2026 to 2027.
June 2026	DfE issues import and export adjustment data for cross border high need places in high needs national funding formula using January 2025 census and R06 ILR 2025 to 2026 data to local authorities.
July 2026	DfE updates for in-year recoupment and high needs deductions and import/export adjustment. Early years block update. DfE updates high needs allocations with 2025 to 2026 place numbers in special units and resourced provision in mainstream schools.
November 2026	DfE updates for in-year recoupment and high needs deductions. Update high needs allocations with final 2026 to 2027 place numbers in special units and resourced provision in mainstream schools. DfE updates EY block allocations available reflecting summer term 2026 census data.
March 2027	DfE makes final update for in-year recoupment and high needs deductions. DfE updates EY block allocation available reflecting summer and autumn term 2026 census data.
July 2027	DfE makes final early years block update reflecting January 2027 census data.

13. DSG payment dates for financial year 2026 to 2027

Instalments	Payment date
1	07 April 2026
2	05 May 2026
3	03 June 2026
4	03 July 2026
5	05 August 2026
6	03 September 2026
7	05 October 2026
8	04 November 2026
9	03 December 2026
10	05 January 2027
11	03 February 2027
12	03 March 2027
13	22 March 2027