Section 251: 2025 to 2026
Information for local authorities, schools and the general public about local authority education funding and expenditure plans for 2025 to 2026.
Applies to England
Documents
Details
Introduction
Section 251 is part of the Apprenticeships, Skills, Children and Learning Act 2009.
Local authorities submit statements of planned and actual expenditure on education and children’s social care.
The Department for Education uses the data for publishing statistics, constructing benchmarking tables, answering parliamentary questions and responding to other data requests.
Comparing information is important for schools forums and others in discussions about budget levels and use of funds.
Section 251 outturn
Read the ‘Outturn return: guidance for local authorities compiling their section 251 financial data collection for 2025 to 2026’ to find out how to complete the outturn statement.
Use the ‘Outturn return: section 251 XML generator for 2025 to 2026’ to provide details of actual expenditure for your schools. This file may not be suitable for users of assistive technology. If you require this file in a different format, contact: DfE.GOVUK-ENQUIRIES@education.gov.uk.
The ‘Outturn return: section 251 administrative direction for 2025 to 2026’ is the formal request prepared on behalf of the Secretary of State for Education.
Section 251 outturn data files
The outturn data files show the data submitted by local authorities during the section 251 outturn 2025 to 2026 collection.
They are the primary source of information about local authorities’ spending for the 2025 to 2026 financial year for education and children’s services.
‘Outturn return: local authority expenditure on children and young people’s services for financial year 2015 to 2016 to financial year 2025 to 2026’ shows a time series of local authorities’ expenditure against the children and young people’s services reporting lines described in the outturn guidance.
‘Outturn return: local authority expenditure on schools, other education and community for financial year 2015 to 2016 to financial year 2025 to 2026’ shows a time series of local authorities’ expenditure against the schools, other education and community reporting lines described in the outturn guidance.
Section 251 budget guidance
Read the ‘Budget return: guidance for local authorities completing their section 251 data collection for 2025 to 2026’ to find out how local authorities should complete their budget statements.
The ‘Budget return: section 251 administrative direction for 2025 to 2026’ is a formal request for the collection of section 251 data. It’s prepared on behalf of the Secretary of State for Education.
Use the ‘Budget return: section 251 XML generator for 2025 to 2026’ to provide details of actual expenditure for your schools.
Read the ‘Budget return: guidance on using the COLLECT system’ to find out how to use the COLLECT system to upload, amend and submit your data.
Section 251 budget data files
The budget data files show the data submitted by local authorities during the section 251 budget 2025 to 2026 collection.
They are the primary source of information about local authorities’ spending plans for the 2025 to 2026 financial year for education, children’s services, high needs and early years.
‘Budget data: high needs places and funding by maintained school 2025 to 2026’ (ODS spreadsheet) shows local authorities’ planned expenditure on high needs places in maintained schools.
‘Budget data: local authority planned expenditure on early years budgets 2025 to 2026’ (ODS spreadsheet) shows local authorities’ planned expenditure on early years provision.
‘Budget data: local authority planned expenditure on education and children’s services for financial year 2015 to 2016 to financial year 2025 to 2026’ (ODS spreadsheet) shows a time series of local authorities’ planned expenditure against the reporting lines described in the budget guidance.
Section 251 benchmarking data
These Microsoft Excel files use formats that will not appear correctly if you open the files in browser view. To use these files open the spreadsheets with the desktop app.
The benchmarking tables for planned expenditure are drawn from the published section 251 budget statements for the 2025 to 2026 financial year and are primarily aimed at schools forums and local authorities.
The following tables give detailed information on each local authority’s planned expenditure on education in a form which enables comparison between local authorities.
‘Benchmarking data: local authority per capita net for 2025 to 2026’ (MS Excel spreadsheet) shows section 251 net budget data on a per capita (per pupil or per head of population) basis, to enable easy comparison between local authorities.
‘Benchmarking data: local authority per capita gross for 2025 to 2026’ (MS Excel spreadsheet) shows section 251 gross budget data on a per capita (per pupil or per head of population) basis, to enable easy comparison between local authorities.
‘Benchmarking data: pupil numbers 2025 to 2026’ (MS Excel spreadsheet) shows the pupil and population numbers used to calculate the ‘per capita’ figures used in the other tables.
‘Benchmarking data: changes in local authority section 251 planned expenditure between 2024 to 2025 and 2025 to 2026’ (MS Excel spreadsheet) shows year on year changes in selected items of planned spending to enable easy comparison across financial years.
‘Benchmarking data: local authority planned expenditure benchmarking tables for 2025 to 2026’ (MS Excel spreadsheet) shows additional information on planned expenditure, including dedicated schools grant allocations and the percentages of schools with minimum funding guarantee.
‘Benchmarking data: local authority planned expenditure benchmarking tables explanatory note for section 251 budget: 2025 to 2026 financial year’ and ‘Benchmarking data: section 251 additional information on planned expenditure for2025 to 2026’ provide information on how to use the local authority benchmarking data.