Guidance

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

Administrative direction

XML Generator

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 budget guidance

Read the section 251 budget guidance to find out how local authorities should complete their budget statements. 

The administrative direction 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 section 251 XML generator to provide details of actual expenditure for your schools.

Read the COLLECT guidance for section 251 budget 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.

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.

Local authorities planned expenditure on early years budgets 2025 to 2026 (ODS spreadsheet) shows local authorities’ planned expenditure on early years provision.

Local authority planned expenditure on education and children’s services 2015 to 2016 financial year to 2025 to 2026 financial year (ODS spreadsheet) shows a time series of local authorities’ planned expenditure against the reporting lines described in the budget guidance.

Updates to this page

Published 2 April 2025
Last updated 25 September 2025 show all updates
  1. We have added the following data spreadsheets: - high needs places and funding by maintained schools 2025 to 2026 - local authority planned expenditure on early years budgets 2025 to 2026 - local authority planned expenditure on education and children's services 2015 to 2016 financial year to 2025 to 2026 financial year

  2. COLLECT guidance for completing the Section 251 budget return has been added.

  3. First published.

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