Guidance

High needs place change process: 2027 to 2028 academic year

Published 7 October 2026

Applies to England

About this guidance

This guide is for local authorities, schools and colleges. It explains how local authorities should notify the Department for Education (DfE) of provider level changes to their 2027 to 2028 high needs place numbers.

The ‘High needs funding 2027 to 2028: operational guide’ is not yet available, so refer to the High needs funding 2026 to 2027: operational guide, and the How to complete the place change workbook  guide. References to schools and colleges apply only to those in scope of the place change process.

The high needs place change process should help local authorities with strategic planning for the next academic year and be aligned with their local special educational needs and disability (SEND) reform plans. Local authorities should engage early with  their schools and colleges to make a realistic assessment of required places, especially where significant increases or reductions are likely, so plans and staffing can be put in place.  

It is essential that commissioning evidence and final decision evidence is retained locally to avoid future disputes.

The deadline for returning completed workbooks is on or before 11.59pm on Friday 6 November 2026.

New for the 2027 to 2028 academic year

1. The place change workbook for 2027 to 2028 does not include the facility to make requests to change local authority level hospital education funding. Where there is a change in local authority education costs due to a change in medical or health care provision by the NHS, make requests by contacting high.needs@education.gov.uk as soon as possible. We will then provide information on how to request a funding change. Requests to change the value and number of hospital education places in academies and free schools should still be made via the workbook.

2. The threshold for considering requests recorded in the workbook by local authorities as not agreed with providers has been revised. The previous 5-place threshold for providers with fewer than 50 places has been replaced with a single 10% threshold, irrespective of the provider’s current place number allocation.

3. For changes that are included in the published outcomes, there are no thresholds for further agreed changes submitted during the enquiry window.

Section 1: the place change process

The place change notification process enables provider local authorities (usually the local authority in which the school or college is located) to notify us of any changes to high needs or hospital education places at schools and colleges we fund. Schools and colleges should discuss and agree their high needs places for the 2027 to 2028 academic year with their provider local authority. If no change is requested, we will use the 2026 to 2027 academic year place numbers.

Local authorities fund increases in place numbers from their high needs budgets, either:

• directly for maintained schools
• through dedicated schools grant (DSG) deductions for academies and colleges

Changes to the 2027 to 2028 high needs place numbers will not change a local authority’s overall allocation of high needs funding, before the deductions are made.

1.1 Changes requiring a deed of variation

Changes must be approved through the significant change process if they relate to:

• a new age range at academies
• a new special educational needs (SEN) unit or resourced provision (RP) at mainstream academies

We require trusts to produce a deed of variation for such requests. For a change to be reflected in the academy’s general annual grant (GAG) statement for the 2027 to 2028 academic year, the deed of variation must be signed and submitted by the trust to DfE on or before 4 December 2026.

We can update the initial allocation, provided the deed of variation is signed and received by DfE by 9 April 2027. In this instance, we will send a revised allocation by the end of August 2027.

1.2 Discussions with schools and colleges

Discussions should begin as soon as possible to ensure local authorities can submit returns by 6 November 2026.

Local authorities should engage with:

• schools and colleges in their area
• schools and colleges outside their area where they commission places, and the local authorities for those providers

Schools and colleges should contact their provider local authority if they believe current funded place numbers may not be appropriate for 2027 to 2028.

Local authorities commissioning places at a school or college for which they are not the provider authority, should ensure their places are included. This is particularly important if there is likely to be a significant change in the numbers commissioned.

In determining the number of funded places for individual schools and colleges, local authorities should consider:   

• the number of placements made in recent years, not only by the provider local authority, but by any other local authority, drawing on published data  issued by DfE
• the number of children and young people currently placed at the school or college who might be expected to continue their placement
• anticipated changes to the numbers of placements for the coming year, for example to reflect a planned expansion or reduction in provision
• in the case of alternative provision (AP), local schools’ commissioning activity and plans, as well as that of local authorities

Schools and colleges might be expected to meet the marginal cost of a small number of additional pupil or student placements above funded places, without additional place funding. A planned significant increase should be included in the place numbers submitted by local authorities.

1.3 Impacts on other grants

The 2027 to 2028 academic year place numbers will be used to calculate other grants.

It is therefore essential that local authorities submit 2027 to 2028 place numbers based on a robust assessment that reflects overall anticipated commissioning decisions. Inaccurate place numbers may have implications for both place funding allocations and the distribution of wider grant funding locally.

1.4 Agreeing place numbers with schools and colleges

Local authorities, schools and colleges should agree in writing the number of places to be funded before completing the workbook. Where agreement is not possible, the provider local authority should still submit a return, mark it as ‘not agreed’ and record the number of places it is prepared to fund through DSG deductions. If the school or college prefers a different number, the local authority should use the ‘notes’ section to record it. Section 3 explains how DfE determines and publishes outcomes. 

1.5 Outcomes

We aim to issue the place change notification process outcomes in January 2027. There will be a 2-week window for local authorities, schools and colleges to query outcomes following their publication. This also provides an opportunity for local authorities and their schools and colleges to agree and submit revised place numbers where plans have changed or become firmer.

1.6 Schools and colleges in scope of the place change notification process

Because their place funding is deducted from a local authority’s dedicated schools grant (DSG), these types of schools and colleges are in scope of DfE’s 2027 to 2028 place change notification process:

• mainstream primary and secondary academies with SEN units, resourced provision or sixth forms
• mainstream free schools (including studio schools and university technical colleges) with SEN units, resourced provision or sixth forms
• special academies
• special free schools from their second academic year (they are funded in line with their financial plan for their first academic year)
• AP academies
• further education (FE) colleges
• independent learning providers (ILPs)

The process can also be used to notify us of:

• planned changes to the number of hospital education places and changes to the hospital education per-place funding amount at the previously listed schools and colleges
• special post-16 institutions (SPIs) that are not currently funded directly by DfE for high needs places but meet the initial eligibility criteria for receiving place funding in 2027 to 2028, as set out in ‘Section 2.3 SPI-due-diligence-process’
• maintained primary and secondary schools with SEN units, resourced provision or sixth forms, maintained special schools and pupil referral units (PRUs) that convert to academy status on, or by, 1 January 2027. Section 6.2 of the 2026 to 2027 high needs funding operational guide has further advice on changing place numbers at converting schools

1.7 Schools and colleges out of scope of the place change notification process

The schools and colleges that are out of scope for this process are:

• maintained primary and secondary schools, maintained special schools and PRUs:

  • changes to 2027 to 2028 academic year pre-16 and post-16 place numbers in maintained schools are funded directly by the maintaining local authority and do not need to be notified to us through this process, but must be included in their section 251 budget return for the 2027 to 2028 financial year
  • when a local authority maintained school converts to an academy, the local authority must notify the DfE project lead of the current place numbers before converting
• AP free schools – we will contact AP free schools in November 2026 for information to determine their place funding allocations for the 2027 to 2028 academic year
• non-maintained special schools (NMSSs), SPIs (except for the SPIs seeking place funding from us for the first time in the 2027 to 2028 academic year) and a small group of FE colleges and ILPs – these schools and colleges are funded directly using the school census and individualised learner record (ILR) data respectively
• maintained primary and secondary schools with special units, resourced provision or sixth forms, maintained special schools and PRUs that convert to academy status after the 1 January 2027 – use the 2026 to 2027 high needs funding operational guide for advice on changing place numbers at converting schools
• FE colleges and ILPs that will not receive element 1 funding from DfE in the 2027 to 2028 academic year

Section 2: how to determine the number of funded places

As in 2026 to 2027, funded places should broadly reflect both local authorities’ recent commissioning activity and forward planning, to secure suitable SEND provision and AP in line with their statutory responsibilities.

Requests for changes to 2027 to 2028 academic year place numbers should be informed by and reflect local SEND and AP reform plans. Local authorities should consider all schools and colleges in their area that are funded based on the number of places as well as commissioning plans and decisions by other local authorities.

Local authorities, schools and colleges should begin discussions early to agree appropriate 2027 to 2028 high needs and hospital education place numbers.

Discussions should include:

• provider local authorities discussing current and future place requirements with their schools and colleges
• schools and colleges raising any concerns where funded places do not reflect current commissioning or expected changes
• local authorities commissioning places outside their area engaging with the school or college where changes are agreed, but also contacting the provider local authority to ensure this is reflected in the number of places submitted

Submitted place numbers should reflect the total places needed by all commissioning local authorities, not just the provider local authority. This is consistent with the import and export adjustment update to the DSG. It should compensate local authorities where pupils and students with high needs live in one area but attend a school or college in another.

The ‘how local authority high needs allocations are calculated’ section of the High needs funding: 2026 to 2027 operational guide has more information on the import and export adjustment.  

Local authorities, schools and colleges should collaborate to submit place numbers that reflect the needs of all commissioning local authorities from the start of the academic year.

Accurate place numbers reduce the risk of:

• unfunded excess placements
• additional local authority costs
• funded places remaining unoccupied

The ‘high needs place funding’ section of the high needs operational guide 2026 to 2027 and section 6.3, ‘where pupil or student numbers differ from funded places’ have more information.

Section 3: how DfE determines the published outcomes 

We aim to publish the place change notification outcomes in January 2027. If a school or college is not listed in the published outcomes, this means no change was logged in the submitted local authority’s workbook. The 2026 to 2027 place numbers will be rolled forward and used to determine the 2027 to 2028 annual place funding allocations.

Local authorities must record the number of places they are prepared to fund through DSG deductions and indicate whether the number has been agreed with the school or college. Outcomes are based on local authority returns and the principles in this section.

Local authorities, schools and colleges need to check the outcomes to ensure the place numbers are correct.

3.1 Changes recorded as agreed with the school or college

Changes marked as agreed will be reflected in the published outcomes and used for the 2027 to 2028 academic year place funding, subject to any adjustments agreed through the enquiry window.

We will check that the academy’s funding agreement allows for an agreed age range change at an academy, or a new approved SEN unit or resourced provision at a mainstream academy, not funded in 2026 to 2027.

If the funding agreement does not allow for the change, a deed of variation will be required. Section 1.1 has further guidance on changes requiring a deed of variation.

Place numbers for SPIs will be recorded in the published outcomes, as agreed, but will be subject to the due diligence process described in section 4.

3.2 Changes recorded as not agreed with the school or college

Where requested place changes are marked as ‘not agreed’, the local authority must include the number of places it is prepared to fund through DSG deductions, including those that other local authorities are prepared to fund. If the school or college prefers a different number, the local authority should record this in the ‘notes’ section, ensuring the supporting commissioning evidence is retained locally.

Local authorities, schools and colleges should continue discussing place numbers where agreement has not been reached. If agreement is reached for a change after 6 November 2026 and included in the local authority’s workbook, DfE can be notified during the enquiry window. Requests for changes that were not included in the workbook will only be considered in the circumstances set out in Section 5.2

3.2.1 Mainstream academies, free schools and AP academies

If a mainstream academy, free school or AP academy does not agree with a local authority request to increase or reduce funded places for the academic year 2027 to 2028, the place numbers for the academic year 2026 to 2027 will be included in the outcomes published in January 2027.

3.2.2 Special academies, special free schools, 16 to 19 academies, FE colleges and ILPs

For schools and colleges where a requested increase in place numbers is marked as ‘not agreed’, the local authority’s requested number will be included in the outcomes published in January 2027.

Where the local authority requests fewer funded places for the academic year 2027 to 2028, we will only consider requests where the change is at least 10% of the 2026 to 2027 academic year place total. For requests that do not meet this threshold, the 2026 to 2027 place numbers will be included in the outcomes published in January 2027 (provider C explains more).  

For requests that exceed the 10% threshold, we will determine the 2027 to 2028 place number included in the outcomes published in January 2027, by using:

• 2025 to 2026 ILR R14 for FE colleges, ILPs and 16 to 19 academies and free schools returning ILR data
• January 2026 school census data for special academies and free schools

We will adopt the principles that:

• where the request is to reduce 2026 to 2027 academic year places and the ILR or school census data is below the 2026 to 2027 academic year places, we will change the 2027 to 2028 place numbers to the higher of the ILR or census data or the local authority request, evidenced in the outcomes published January 2027 (see the following provider A example)

• where the request is to reduce 2026 to 2027 academic year places and the ILR or school census data is above the 2026 to 2027 academic year places, we will not make a change, and the 2026 to 2027 place numbers will be included in the outcomes published in January 2027 (see the provider B example)

Examples of how this will work for these schools and colleges are given in the table.

Action	Provider	2026 to 2027 high needs places	Local authority notified	Percent change notified	ILR/census data	DfE decision	Basis for DfE decision
Decrease to the 2026 to 2027 places	A	93	65	-30%	67	67	Notification and data show reduction to high needs places. DfE decides on the higher number, which in this case is the data.
Decrease to the 2026 to 2027 places	B	50	44	-12%	51	50	Notification shows a decrease to high needs places, but data is higher. DfE therefore roll forward 2026 to 2027 high needs places.
Decrease to the 2026 to 2027 places – below the threshold	C	40	38	-8%	37	40	Notification change is 8%, which is below the 10% threshold. Change not agreed.

Section 4: new DfE funded SPIs

Local authorities should submit details of any SPIs that they propose we fund directly for the first time in the 2027 to 2028 academic year. The local authority in which the SPI is located is responsible for including these in their place change notification workbook.

The request must:

• include the total number of student places for which the SPI is to be funded
• take account of the commissioning decisions of both their own local authority and also the commissioning decisions of other local authorities

To be eligible to be considered for DfE funding, these SPIs must:

• have at least 10 student places identified for the 2027 to 2028 academic year
• have been actively trading for a minimum of 3 months
• be able to supply management accounts for that period

Local authorities may also include SPIs which have been unsuccessful in the due diligence process in previous years, if they want them to be considered for DfE funding in the 2027 to 2028 academic year.

All eligible SPIs included in the workbook will be subject to a due diligence process to determine their DfE funding eligibility.

After the place change notification process has finished, we will contact eligible SPIs to start due diligence. Successful SPIs will be included in the July 2027 update to the high needs published places. Further information on the process and requirements for DfE funding will be published in November 2026. Local authorities can commission and fund the full cost of placements in SPIs that do not receive DfE funding, subject to their own due diligence. The workbook should therefore include only SPIs who were not funded by DfE for places in academic year 2026 to 2027.

The costs of SPI places will mainly be met from local authorities’ high needs allocations on a lagged basis through the operation of the import and export adjustment.

Section 5: Enquiry window

There will be a 2-week window for local authorities, schools and colleges to review the information and raise any enquiries with us following publication of the place change notification process outcomes in January 2027. We will use any ‘not agreed’ numbers in the published outcomes to determine the final allocation of place funding. This will only change if a local authority, school, or college contacts us to:

• confirm a different agreed number
• request a review where the number remains not agreed

To submit an enquiry, a local authority, school or college must:

• contact high.needs@education.gov.uk within the 2-week enquiry window, including:

  • the name of the school or college and ‘2027 to 2028 high needs place number ‘enquiry’ in the subject line
  • sending the email in a standard format, without encryption or secure-link protection (such as Egress), because we cannot access emails from secured networks
• copy in the relevant school or college - or, if a school or college requests a change, it must copy in the relevant local authority
• clearly explain the issue and include any relevant background information we may need

Queries received outside the enquiry window will not normally be considered. An enquiry may be made by a local authority, school or college listed in the published outcomes. This also allows local authorities commissioning places outside their area to check that place numbers reflect their needs as well as those of the provider local authority.

Where a commissioning position remains ‘not agreed’, we expect the relevant local authorities and school or college to continue to work together to resolve the issue and locally retain written evidence of final decisions.

5.1 Changes included in the local authority workbook and published outcomes

We will only consider a request to review place change notification process outcomes for schools and colleges listed on the published outcomes in January 2027, where either:

• the change to the original request is agreed by the school or college
• the change was previously not agreed, but is now agreed by the school or college

5.2 Changes not included in the local authority workbook and published outcomes

We will only consider a request to review the place numbers where the change relates to the closure of a SEN unit or resourced provision, or the requested change relates to an agreed reduction in the 2026 to 2027 academic year place number.

If the local authority and school or college agree a significant increase that was not included in the workbook or the January 2027 published outcomes, they should make a local agreement to fund those places for the 2027 to 2028 academic year. The provider local authority should fund the additional places at the start of the academic year:

• at a unit value of £10,000 per place at mainstream academies with SEN units or resourced provision (unoccupied places), special academies and free schools
• at a unit value of £6,000 per place at mainstream academies with SEN units or resourced provision (occupied places), FE colleges and ILPs (not centrally funded)

5.3 Changes that remain not agreed after the enquiry window

If a request submitted in the enquiry window remains not agreed when the enquiry window closes, we may issue a provisional allocation to the provider.

Until an agreement is reached:

• the provider may receive a provisional allocation based on a lower number of places, and
• the local authority’s deductions may be based on a higher number

For special academies, free schools and colleges, if there’s still no agreement, we may use confirmed commissioned placements to decide place numbers. In these circumstances, we will ask for evidence from the school or college and relevant commissioning local authorities before determining the number of places to be funded.

We may seek further information and consider available pupil or student number and other data when determining an outcome. We may use 2026 to 2027 academic year place numbers unless evidence shows another number would be more appropriate.

Section 6: Timeline

Important dates and actions

7 October 2026

DfE:

• launches the process and publishes guidance
• publishes the January 2026 school census data for special academies and free schools (we issued 2025 to 2026 ILR R06 data for colleges to local authorities with the import and export adjustment for the 2026 to 2027 financial year in June 2026)
• publishes the 2026 to 2027 high needs place allocations to schools and colleges (opened as of 1 October 2026)

Local authorities:

• continue discussions with schools and colleges about the 2027 to 2028 place numbers, taking into account forecasts and plans for increases and decreases
• engage with other local authorities where they commission a number of places at a school or college in their area, to ensure the total number of places reflects this

Schools and colleges:

• continue discussions with local authorities about commissioning high needs places for 2027 to 2028
• consult with their provider local authority to agree the total 2027 to 2028 funded places, including places commissioned by other local authorities

6 November 2026

Local authorities:

• deadline to submit 2027 to 2028 high needs place number changes

November 2026

DfE:

• publishes the 2026 to 2027 high needs place allocations to schools and colleges (opened as of 1 October 2026)

December 2026

DfE:

• completes the initial validation of returns (we may request a resubmission)
• publish allocations for the 2027 to 2028 high needs funding block of the DSG for each local authority (calculated using the high needs national funding formula)

Local authorities:

• respond to our requests to resubmit the workbook

4 December 2026

Schools:

• submit signed deed of variation to the department by 4 December for changes in the age range at academies, or pre-16 place numbers for SEN units or resourced provision at mainstream academies being funded as part of the place change process for the first time, in order for the change to be reflected in the allocation to be sent by end of March 2027

January 2027

DfE:

• publishes the outcomes of the place change notification process
• the 2-week enquiry window opens for issues relating to the published outcomes
• publishes the 2025 to 2026 post-16 ILR R14 data

Local authorities, schools and colleges:

• check the published outcomes are correct

29 January 2027

Local authorities, schools and colleges:

• the 2-week enquiry window closes for issues relating to the published outcomes

March 2027

DfE:

• issues the 2027 to 2028 high needs allocations to FE colleges, free schools, academies, NMSSs, SPIs (funded by us in academic year 2026 to 2027) and ILPs, including those with changes requiring a deed of variation in place by 4 December 2026
• publishes the 2026 to 2027 and 2027 to 2028 high needs place numbers at provider level (opened as of 1 March 2027) - providers with enquiries raised during the enquiry window will be excluded from this publication

Schools and colleges:

• check the 2027 to 2028 allocations are correct, inclusive of high needs place numbers (we may not change place numbers if not previously notified through the place change notification process)

April 2027

DfE:

• updates the 2027 to 2028 DSG to reflect the outcome of the 2027 to 2028 place change notification process and high needs place deductions (DSG allocations are updated termly for in-year academy conversions)

9 April 2027

Schools:

• submit signed and sealed deed of variation to the department for a change in age range at academies, or pre-16 place numbers for SEN units or resourced provision at mainstream academies being funded as part of the place change process for the first time, so that the change can be reflected in revised allocations to be sent by the end of August 2027

May to August 2027

DfE:

• issues allocations to new SPIs being funded for high needs places in the academic year 2027 to 2028 for the first time. Allocations will be issued once SPIs have passed the due diligence process and relevant set up actions have been completed. Details of the actions required will be sent to each institution directly
• issues revised 2027 to 2028 allocations for schools with changes requiring a deed of variation to be signed and received by DfE by 9 April 2027
• publishes the 2026 to 2027 and 2027 to 2028 high needs place numbers at provider level (including SPIs and NMSS) and providers with enquiries raised during the enquiry window that are resolved