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Guidance

High needs funding: due diligence process for special post-16 providers

Information outlining the process for securing grant funding from the Department for Education to support high needs education provision for students.

Applies to England

Documents

Annex 1: DfE education and skills agreements and accountability agreements: 2025 to 2026

Annex 2: Institution details

Annex 3: Local authority details

Details

This guidance explains the process that may lead to a grant funding arrangement with the Department for Education (DfE) to deliver provision for high needs students.

In order to be eligible to receive DfE funding, special post-16 institutions (SPI) are required to be referenced within their ‘provider local authority (LA) high needs place change request workbook’ (required by 5 December 2025) and must be named on at least 10 education health and care (EHC) plans.

Once they have met the above requirement, DfE will undertake due diligence to ensure themselves that the SPI is eligible to receive DfE funding.

The guidance and accompanying annex documents explain the due diligence process.

Financial information requirements

For an institution that has actively traded for a minimum of 6 months but not produced its first set of financial statements, it must supply its management accounts detailing actual trade to date and be supplemented with forecast information to equal a minimum of 12 months of financial information.

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