Guidance

Key stage 4 discounting and early entry guidance (2026)

Updated 5 October 2026

Applies to England

Background

Discounting ensures that, where a pupil has taken 2 or more qualifications with an overlap in curriculum, the performance measures only give credit once for teaching a single course of study. The early entry policy means credit is given to the first qualification taken where a pupil has more than one qualification in the same subject.

Discounting is an important part of the Department for Education (DfE) secondary school performance measures, defining when the performance points of a qualification are discounted against another so that only one qualification counts.

The discounting system affects the calculation of performance measures for a school that are published and shared with schools, trusts, local authorities and Ofsted. It does not alter the awards an individual pupil has achieved or limit the qualifications they can take.

Discounting may be required in a number of situations. For example, if:

• a pupil resits a qualification before the end of key stage 4 (KS4), possibly with a different awarding organisation, discounting ensures that only one result is counted in the calculation of KS4 school performance measures

• the school provides a single course of study but then enters the pupil for 2 or more very similar qualifications, discounting ensures that the achievement from this single set of teaching hours is counted only once

Discounting is governed by the allocation of discount codes to qualifications with similar curriculum content. In relation to codes:

• 2 qualifications will discount if they have the same discount code
• codes may be updated at any time during the year to improve the accuracy of discounting
• this update can affect the current cycle without prior notice

Discounting is only applied to qualifications that count in the school and college performance measures in a given year. There is a restricted list of qualifications that count in key stage 4 school performance measures, and each qualification counts for no more than the equivalent of one GCSE.

The number of qualifications that are not GCSEs or AS levels that can count towards a pupil’s Attainment 8 or Progress 8 KS4 performance measures is currently restricted to 3.

Principles of discounting

Once 2 or more qualifications are known to have the same discount code, the following principles are applied to determine which one is discounted.

If a level 3 qualification is taken in the same subject with the same discount code as a level 1/level 2 qualification, the lower-level qualification is discounted – for example, an AS level discounts a GCSE. Refer to the AS level exception discounting section for more information.

Where a pupil has more than one qualification in the same subject with the same discount code, only the one taken first counts (this also applies where the first qualification is level 1 and the second qualification is level 2).

For qualifications that discount and are taken on the same day, the best result counts. However, schools should not vary the published starting time for an examination if there is a clash between papers of different awarding bodies or specifications in the same subject. For more information, refer to the Joint Council for Qualifications (JCQ) instructions.

Where a pupil moves schools in year 9, 10 or 11 and has previously certificated a qualification while enrolled at another school, 2 scenarios can occur. If the school:

• re-enters the pupil, the grade from that later attempt counts in performance measures, regardless of whether it is higher or lower than the previous attempt
• does not re-enter the pupil, the original qualification will count in performance measures

Where a pupil has certificated a qualification in winter 2023 or earlier for 2026 KS4 performance measures, the first-entry rule does not apply. This will mostly apply to pupils in years 8 and below. In these cases, performance measures count the best grade achieved, either from before the 3-year cut-off point or the first entry after the cut-off point.

The principles of discounting do not change for COVID-19-impacted qualifications taken in 2020 or 2021, but the results achieved from these qualifications do not count in performance measures. For example, if a pupil entered GCSE art in autumn 2021, then re-enters in 2026, this is from before the 3-year cut-off point. Therefore, if the 2026 entry had the best grade, this would count in performance measures. If the 2021 entry had the best grade, this would discount the 2026 entry and neither result would count in performance measures.

For more information on COVID-19-impacted qualifications, refer to the Discounting for COVID-19-impacted qualifications section.

Discount codes

A qualification is assigned a discount code on the basis of the subject area it covers. The purpose of a discount code is to group qualifications with similar content together allowing comparisons to be made between qualifications with the same discount code.

There is a list of qualifications that count in 2026 KS4 performance measures on the key stage 4 qualifications, discount codes and point scores page.

Using this list, schools can see where 2 qualifications discount one another. The list provides descriptions of the discount codes and covers each year up until 2028.

Codes may be updated at any time during the year to improve the accuracy of discounting. This can affect the current cycle without prior notice.

Impact on pupils of taking multiple qualifications that discount each other

Discounting only applies to the results of a school in the performance measures, not to the qualifications awarded to pupils.

There are a number of educational reasons why a pupil might undertake qualifications that discount each other. A common one would be to recognise their progression through a course of study – for example, by taking a GCSE qualification before progressing to an AS level qualification.

In this scenario, the AS level would discount the GCSE in the performance measures, but the pupil would still get recognition for both.

Defining the first entry date

The date of the first (or only) examination for a qualification is taken as the entry date.

These dates are used to decide which qualification counts as the first entry. Examination dates are available from the respective exam boards. In cases where exams in the same subject are scheduled for different days in the same series, only the qualification with the earlier exam counts in performance measures.

In cases where qualifications have no formal examination date, the certification date or coursework deadline date is used as the examination date. More information on these dates is available from the respective exam boards.

The following do not count in performance measures now that all new GCSEs (9 to 1) have been introduced:

• unreformed GCSEs (A* to G)
• International GCSEs
• level 1/level 2 certificates

Early entries in KS4 performance measures are taken from the 5-year period covered by Progress 8. Entries from academic year 2020 to 2021 and earlier will not be counted.

Exception discounting for science qualifications

There are occasional situations where discount codes alone are not sufficient to achieve accurate discounting. In these circumstances, rules about specific qualifications are applied.

Exception discounting applies to science qualifications that count in Progress 8 and Attainment 8, and in the English Baccalaureate (EBacc), which was included in KS4 performance measures up to and including academic year 2024 to 2025. Qualifications that count as science in Attainment 8 and Progress 8, and in former EBacc-related performance measures, are detailed on the English Baccalaureate: eligible qualifications list.

The following provides an overview of the exception discounting process. Examples have been provided to explain how exception discounting is applied.

The timetabling of exams means that some of these examples may not occur in practice. These are given for illustrative purposes. The tables show whether or not qualifications count in the school and college performance measures.

From 2018, there are 2 science pathways:

• individual sciences (biology, chemistry, physics)
• combined science

Up to and including academic year 2024 to 2025, to meet the criteria for entry into the science pillar of the EBacc, a pupil had to take either 3 individual sciences or combined science.

Prior to 2018, there were 3 science pathways. The third science pathway included entries to core science, additional science and further additional science. From 2018, these qualifications no longer count in secondary school performance measures due to the introduction of reformed 9 to 1 GCSEs.

Since 2014, computer science has counted as an individual science in the performance measures. However, it can also count alongside combined science, so it is not involved in science pathway discounting.

Up to and including academic year 2024 to 2025, to achieve the EBacc threshold measure at grade 5 or above, pupils had to achieve:

• 2 grades at 5 or above if they have entered 3 single sciences, or
• a grade 5-5 or above in combined science

From 2018, the EBacc threshold measure was no longer a headline measure in performance measures and was replaced with an EBacc average point score, up to and including academic year 2024 to 2025. This was where a pupil’s points in each EBacc pillar were accepted regardless of whether they reached a certain threshold.

The first qualification a pupil enters determines the pathway they are on, and subsequent entries to qualifications from a different pathway do not count in the school and college performance measures.

For example, if a pupil takes biology, the only science qualifications that can count alongside this in performance measures are:

• physics
• chemistry
• computer science

Therefore, if a pupil takes biology and then combined science subsequently, the combined science grade would not count in the performance measures.

Science: example 1

A pupil takes the following:

Date	16 May 2026	23 May 2026	June 2026
Subject	biology (4)	combined science (5-5)	chemistry (4)
Status	counts	does not count	counts

Only the biology qualification taken in May and the chemistry qualification taken in June 2025 count in the performance measures, as the pupil is on the individual sciences pathway and subsequent qualifications in the combined science pathway do not count.

Science: example 2

A pupil takes the following:

Date	16 May 2026	23 May 2026	June 2026
Subject	biology (6)	chemistry (7)	astronomy (4)
Status	counts	counts	does not count

The biology qualification taken on 16 May 2026 determines that the pupil is on the individual sciences pathway, so the chemistry entry also counts. As astronomy is not in a science pathway, it counts alongside the individual sciences as an extra qualification.

However, astronomy is not counted as one of the 4 individual sciences that can count in the EBacc bucket of Attainment 8 and Progress 8, though it can count in the open bucket.

Individual sciences are:

• biology
• chemistry
• physics
• computer science

Computer science does count as an individual science in the EBacc bucket of Attainment 8 and Progress 8, and in previous EBacc measures up to and including academic year 2024 to 2025. However, it can also sit alongside the combined science pathway, as it is not involved in science pathway discounting. Therefore, if computer science is a pupil’s first science qualification, it does not determine a pathway and the 2 science pathways are still open.

Science: example 3

A pupil takes the following:

Date	May 2026	June 2026
Subject	computer science (7)	combined science (9-9)
Status	counts	counts

The computer science qualification taken in May 2026 does not determine the science pathway and the 2 pathways are still open. Therefore, the science pathway is determined by the next qualification taken – for example, the combined science in June 2026. Both qualifications can count in the EBacc or open slots for the Attainment 8 and Progress 8 measures.

Science: example 4

A pupil takes the following:

Date	May 2026	June 2026
Subject	combined science (6-6)	computer science (5)
Status	counts	counts

The combined science taken in May 2026 determines that the pupil is on the combined science pathway, and both qualifications can count in the EBacc or open slots for Attainment 8 and Progress 8.

For an example of how science pathways are handled for COVID-19-impacted (2020 and 2021) qualifications, refer to the Discounting for COVID-19 impacted qualifications section.

Science pathway discounting

Here is a summary of discount codes and qualifications for each science pathway.

Pathway 1

Pathway name	Qualification discount code(s)	Qualifications included
Individual sciences	RC1, RH3, RD1	physics (RC1), biology (RH3), chemistry (RD1)

Pathway 2

Pathway name	Qualification discount code(s)	Qualifications included
combined science	RA1E	combined science (RA1E)

All other science qualifications

Pathway name	Qualification discount code(s)	Qualifications included
N/A	RA14, CK1, QA3	applied science (RA14), computer science or computing (CK1), Any other science qualifications, such as astronomy (RE1)

Since 2014, computer science has counted as an individual science in the performance measures but is not involved in science pathway discounting. This means that if computer science is a pupil’s first science qualification, the 2 available science pathways are still open. For example, a pupil may take the computer science GCSE and then go down the individual science pathway and take 3 individual science qualifications, in which case, all 4 science qualifications may count towards Attainment 8 and Progress 8.

Moving schools

The early entry policy states that if a pupil previously certificated a qualification while enrolled at another school, this grade will only count in performance measures if the new school chooses not to re-enter the pupil. If the school decides to re-enter the pupil (in a reformed qualification), the grade from that attempt counts, regardless of whether it is higher or lower than the previous attempt.

For exception science discounting purposes, this means that if a pupil starts a new pathway at a new school, the previous qualifications are discounted. However, if a pathway is continued, the whole pathway counts.

Moving school: example 1

A pupil takes the following:                                

Date	Old school	New school
Subject	biology (6)	combined science (5-5)
Status	does not count	counts

As a new pathway has been started at the new school, the biology qualification is discounted.

Moving school: example 2

A pupil takes the following:

Date	Old school	New school
Subject	biology (4)	chemistry (5)
Status	counts	counts

As the same pathway has been continued at the new school, both qualifications count.

If these qualifications were taken in 2021, the same discounting principles would apply and the pathway remains as per the examples above. However, the results achieved from the 2021 exams do not count in performance measures.

AS level exception discounting in English and mathematics

After early-entry discounting has been carried out, exception discounting is carried out across levels for English and mathematics qualifications – for example, between AS levels and level 1/level 2 qualifications.

The AS level(s) always discount the lower-level qualifications as per the first discounting principle. For example, an AS mathematics discounts the GCSE, and an AS English language and literature discounts GCSE English language or GCSE English literature, or both.

AS level exception discounting is not applied to science qualifications. For example, a pupil could have GCSEs in combined science and an AS level in an individual science. However, AS level exception discounting does apply to computer science, as it is not a subject that can determine a student’s science pathway. If a pupil were to take a GCSE and AS level in computer science, the GCSE would be discounted by the AS level.

From 2019, GCSEs in environmental science no longer count in performance measures.

If you need more detailed information for a specific situation, contact DfE.

Discounting for COVID-19-impacted qualifications

Following the exam disruption caused by the COVID-19 pandemic, we have made it clear that results data from 2020 and 2021 will not be used in school- and college-level performance measures in future years.

When calculating KS4 performance measures in academic year 2025 to 2026, we will count entries but not results from 2020 and 2021. For more information, refer to the Secondary accountability measures guidance for maintained secondary schools, academies and free schools.

Note that early entries from 2020 to 2021 academic year or earlier are not counted in the 2025 KS4 performance measures, as we only include early entries from the 5-year period covered by Progress 8. The guidance that follows now only covers COVID-19 impacted entries from autumn 2021, as 2020 and summer 2021 entries are now out of scope, whereas in previous years’ KS4 performance measures, the guidance also applied to 2020 entries.

Where a pupil was entered early in a subject in autumn 2021 and is then re-entered for the same subject in 2026, the best-entry rule will apply, as the earlier entries are from before the cut-off point at which first-entry rules apply. If the 2026 re-entry has a better grade than the 2021 entry, the 2026 entry will count towards KS4 performance measures for 2026. If the earlier entry has the higher grade, this will discount the 2026 re-entry and neither will count in the 2026 KS4 performance measures.

The example that follows explains how science pathways are handled for COVID-19-impacted 2021 qualifications.

Science: example 5

A pupil takes the following:

Date	17 November 2021	23 May 2026	23 June 2026	24 June 2026
Subject	biology (5)	combined science (7-7)	chemistry (7)	physics (6)
Status	does not count	does not count	counts	counts

The biology qualification taken in November 2021 determines that the pupil is on the individual sciences pathway and the subsequent entry in combined science does not count. As the biology qualification was taken in 2021, the result for this qualification does not count in performance measures.

This pupil’s chemistry and physics grades may also count towards Attainment 8 and Progress 8. They would have met the entry requirement to the science pillar for the EBacc up to an including academic year 2024 to 2025, but only their chemistry and physics grades would have been used towards the EBacc APS measure.