Guidance

Non-maintained special schools revenue funding allocation guide: 2025 to 2026

Updated 10 March 2025

Applies to England

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

1. Introduction

This guide explains how we have calculated funding allocations for non-maintained special schools (NMSS) for academic year 2025 to 2026.

2. Allocation changes

The allocation statement shows your current allocation based on the data available to us at this point.

We reserve the right to reduce or withdraw your allocation at any stage should issues arise through audit or other processes:

  • which significantly affect the data underlying your allocation calculation (such as errors in your individualised learner record (ILR) or school census returns)
  • which significantly affect contract compliance, or
  • if we believe that by making an allocation we will be putting public funds at risk 聽聽

We also reserve the right to change your allocation if there are significant policy or data changes that impact on the calculated figures.

By exception, we will consider evidenced and credible business cases from institutions where there has been a significant error in the data returned by the institution. If you wish to submit a case, please refer to our guidance for submitting a business case听.

3. Enquiries

If you have questions after reading our guidance, or if there鈥檚 anything else you need help with, you can find more support in our聽.

4. NMSS funding allocations

We will base NMSS funding allocations on the pupil numbers recorded in the October 2024 school census, uplifted by the difference between the pupil numbers recorded in the October 2023 and January 2024 school censuses. We treat any reduction in pupil numbers between the October 2023 and January 2024 school census as zero. This ensures that no school is funded below its October 2024 census pupil numbers.

We round the values in your statement to various numbers of decimal places. However, we calculate your funding using un-rounded values. This may result in some slight differences when you work through the calculation yourselves.

5. Funded places

This section explains how we calculate funded places in the NMSS revenue funding allocation statement.

5.1 Total pupil numbers recorded in October 2023 census聽聽聽聽聽聽聽聽聽

This is the total pupil headcount recorded in the October 2023 census based on the age range that the school is legally allowed to make provision for.

5.2 Total pupil numbers recorded in January 2024 census聽聽聽聽

This is the total pupil headcount recorded in the January 2024 census based on the age range that the school is legally allowed to make provision for.

5.3 Difference between October 2023 and January 2024

We calculate the difference between census data by:

  • 鈥榯otal pupil numbers recorded in January 2024 census鈥� - 鈥榯otal pupil numbers recorded in October 2023 census鈥�

5.4 Total pupil numbers recorded in October 2024 census聽聽聽聽聽

This is the total pupil headcount recorded in the October 2024 census based on the age range that the school is legally allowed to make provision for.

5.5 Total places funded for 2025 to 2026

If the 鈥榙ifference between October 2023 and January 2024鈥� is greater than zero, then we calculate the total places funded by:

  • 鈥榙ifference between October 2023 and January 2024鈥� + 鈥榯otal pupil numbers recorded in October 2024 census鈥�

If the 鈥榙ifference between October 2023 and January 2024鈥� is a negative value, we treat this as zero and do not apply a reduction.

6. High needs place funding

This section explains how we calculate high needs place funding in the NMSS revenue funding allocation statement.

6.1 Pupil numbers (October 2024 census)

These are the pupil numbers recorded in the October 2024 census split by pre-16 pupil numbers and post-16 pupil numbers.

6.2 Proportions used in 2025 to 2026 allocation

These are the proportions of pre-16 and post-16 students to be funded based on the 鈥榯otal pupil numbers recorded in the October 2024 census鈥�.

6.3 Funded places

These are the percentage proportions applied to the 鈥榯otal places funded for 2025 to 2026鈥� shown in the 鈥榝unded places鈥� table.

6.4 搁补迟别听听

The rate of funding per place is 拢10,000.

6.5 Place funding聽聽聽聽聽聽聽

We calculate place funding by:

  • 鈥榝unded places鈥� (pre-16 and post-16) 脳 鈥榬ate鈥�

7. Student financial support funding

This section explains how we have calculated student financial support funding in the NMSS revenue funding allocation statement.

We have published financial support advice for institutions on the support聽 young people may be able to access to help them participate in education and training.

7.1 Post-16 funded places number

This is the 鈥榝unded places鈥� (post-16 only) shown in the 鈥榟igh needs place funding鈥� table.

7.2 Instances per student

For 鈥榚lement 1: financial disadvantage鈥�, we use student postcodes from your May census 2024 data return and the IMD 2019 to determine the number of instances per student.

For 鈥榚lement 2a: student costs 鈥� travel鈥�, we use student postcodes and delivery location postcodes from your May census 2024 return and the IMD 2019 to determine the number of instances per student.

The maximum 鈥榠nstances per student鈥� value is 1.000.

If historic institution-level data is not available to complete the 鈥榠nstances per student鈥� calculation, we use local authority average values.

7.3 Number of instances

To calculate the number of instances, we multiply instances per student for 鈥榚lement 1: financial disadvantage鈥� and 鈥榚lement 2a: student costs 鈥� travel鈥� by the post-16 funded place number:

  • 鈥榠nstances per student鈥� x 鈥榩ost-16 funded place number鈥�

7.4 Instance funding rate

This is the funding rate for each element of the discretionary bursary for 2025 to 2026. Bursary funding rates are subject to change year on year.

7.5 Funding

We calculate funding by:

  • 鈥榥umber of instances鈥� x 鈥榠nstance funding rate鈥�

7.6 Discretionary bursary fund

We calculate the sum of each bursary element by:

  • 鈥榚lement 1: financial disadvantage total鈥� + 鈥榚lement 2a: student costs travel total鈥�

7.7 Bursary adjustment by exception

This is an exceptional increase or decrease applied to your discretionary bursary funding.

7.8 Student financial support funding total

We calculate the student financial support funding total by:

  • 鈥榙iscretionary bursary fund sub-total鈥� + 鈥榖ursary adjustment by exception鈥�

If 鈥榙iscretionary bursary fund sub-total鈥� is greater than 拢0 but less than 拢500, then we will uplift the allocation to 拢500.