188ÌåÓý

This is the major share of funding provided by the local authority to the school. All delegated funding other than sixth-form funding should be included here.ÌýÌý

Includes:

• a mainstream school’s budget share, net of any deduction for services to maintained schools formerly funded through the education services grant (ESG), but before any de-delegation for central school services (Part 6 of Schedule 2 to the regulations). The notional special educational needs (SEN) budget is included within the school’s budget share. Pre-16 place funding for SEN units and resourced provision in mainstream schools should also be included as this is part of the school’s budget share. Funding for rates should be included regardless of whether the rates are actually paid by the school, the local authority or DfEÌý

• any additional funding from the local authority that is not formally included in the school’s delegated budget but is managed by the school, including any extra funding from the local authority’s high needs budget that has been targeted to specific mainstream schools because they have a disproportionate number of pupils with SEN, or type of SENÌýÌý

• funding for nursery pupils, that is, 2, 3 and 4-year-olds, including the early years pupil premium and SEN inclusion fund (SENIF)Ìý

• a special school’s or pupil referral unit’s budget share, which consists of place funding for special schools, and pre-16 place funding for pupil referral units (and other maintained alternative provision settings with delegated budgets)Ìý

• hospital education place funding in hospital schools, special schools and pupil referral unitsÌý

• historic teachersâ€� pay and pensions funding and additional funding, paid to special schools and pupil referral units on a per place basis as required for 2025 to 2026Ìý

• core schools budget grant (CSBG)Ìý

• National Insurance contributions (NICs) grant and early years National Insurance contributions (EY NICs) grant for 2025 to 2026 Ì�

• early years expansion grant 2025 to 2026Ìý

Excludes:Ìý

• sixth-form funding (see I02)Ìý

• high needs top-up funding outside the budget share (see I03)Ìý

• fundingâ€� for ethnic minority pupils which is not already included in the budget share (see I04)Ìý

• pupil premium funding (see I05)Ìý

• capital funding (see capital income)

• any balances carried forward from previous yearsÌý

• funding for SEN or alternative provision services provided by the school on behalf of a local authority or other school (see I08)

Includes:Ìý

• funding from public sources for sixth-form studentsÌý

• DfE fundingÌý

• additional learning support funding for sixth-forms from DfE within their main DfE budget allocationsÌý

• 16 to 19 Bursary FundÌý

• post-16 formula and high needs place fundingÌýÌý

• post-16 schools budget grantÌý

• 16 to 19 teacher’s pension scheme employer contribution grantÌý

• post-16 NICs grant

Excludes:Ìý

• voluntary sources of funding for sixth-form students (see I13)Ìý

• any balances carried forward from previous yearsÌý

• high needs top-up funding (element 3) provided by the local authority direct to the school (see I03)

Funding outside the school budget share.Ìý

Includes:Ìý

• high needs top-up funding (from any commissioner â€� home local authority, other local authority or other school)ÌýÌý

• any top-up funding (element 3) from any local authority for sixth-form students with high needsÌý

• disability access fund (DAF)Ìý

Excludes:Ìý

• voluntary sources of funding for high needs pupils (see I13)Ìý

• place funding delegated by the local authority to a special unit or resourced provision in a mainstream school, to a special school, or to a pupil referral unit â€� this forms part or all of the school budget share (see I01)Ìý

• notional SEN budget within the school’s budget share (see I01)Ìý

• funding for SEN or alternative provision support services commissioned by a local authority for delivery by the school under a service level agreement (see I08)Ìý

• any balances carried forward from previous years

Any devolved funding which is allocated in addition to the school’s budget share.Ìý

Includes:Ìý

• any publicly funded source intended to promote access and opportunity for minority ethnic pupils, in support of English as an additional language or as part of a wider focus on raising attainmentÌý

Excludes:Ìý

• voluntary sources of funds for minority ethnic and Traveller pupils (see I13)Ìý

• any balances carried forward from previous yearsÌý

• any amounts allocated within de-delegated budget share (I01)

Includes:Ìý

• pupil premium fundingÌý

• pupil premium funding received directly from local authorities other than the school’s maintaining authorityÌý

Excludes:Ìý

• any other source of funding for deprived pupilsÌý

• any balances carried forward from previous yearsÌý

• early years pupil premium (see I01)

Includes:Ìý

• the total of all development and other non-capital grants from government not included in the lines aboveÌý

• School Direct salaried programmeÌý

• senior mental health lead training grantÌý

• backfill payments for time off timetable for early career framework mentor trainingÌý

• early career framework-based induction year 2 time off timetableÌý

• breakfast clubs early adoptersÌý

• holiday activities and food programmeÌý

• wraparound childcare

• primary PE and sports grant

• universal infant free school meals

Excludes:Ìý

• grants or monies from government captured in I01 to I05ÌýÌý

• payments by government agencies for goods or services provided by the schoolÌý

• any grants provided specifically in connection with COVID-19 (see I18)Ìý

• Big Lottery Fund (see I07)Ìý

• grants not funded through government (see I07)Ìý

• any balances carried forward from previous years

Includes:Ìý

• Big Lottery Fund or lottery grantsÌý

• payments received from other schools, for example from a partner school in a collaboration or cluster to meet supply cover costs to enable your school to participate in development activities organised by the partner school primarily for the benefit of your own and other schoolsÌýÌý

• milk subsidyÌý

• income from recycling refunds such as paper, glass and plasticÌý

• any funds for training accessed from the local authority’s apprenticeship levy accountÌý

• funding from the Mayor of London to provide free school meals to all primary pupils

Excludes:Ìý

• grants received from government sources (see I01 to I06)Ìý

• refunds or rebates from over charge or over payment, which should be credited against original expense accountÌý

• any balances carried forward from previous yearsÌý

• payments received from other sources for which your school has provided a service (see I08)Ìý

• payments received from other schools for services provided by your school (see I08)

Includes:Ìý

• income from letting out school premises on an ad hoc, regular or long-term basis

Includes:Ìý

• income from meals provided to external customers including other schoolsÌý

• income from assets such as the hire of equipment or other facilitiesÌý

• all other income the school receives from facilities and services, such as income for consultancy, training courses and examination feesÌý

• any interest payments received from bank accounts held in the school’s name or used to fund school activitiesÌý

• income from, for example, sale of school uniforms, materials, private phone calls, photocopying, publications, booksÌýÌý

• income from before and after school clubsÌý

• income from, for example, the re-sale of items to pupils, such as musical instruments, classroom resources, commission on photographsÌý

• income from non-catering vending machinesÌý

• income from a pupil-focused special facilityÌý

• income from the rental of school premises including deductions from salaries where staff live on siteÌý

• income from universities for student/teacher placementsÌý

• income from energy/Ìý

• income from SEN and alternative provision support services commissioned by the local authority or other school, for delivery by the school or pupil referral unit, under a service level agreement specifying the service required for pupils who may or may not be on the roll of the school, and who remain the responsibility of the commissioning local authority or schoolÌýÌý

Excludes:Ìý

• payments received from other schools for which you have not provided a service (see I07)Ìý

• income from community-focused special facilities (see I17)Ìý

• high needs place funding (see I01)Ìý

• high needs top-up funding (see I03)Ìý

• any balances carried forward from previous years

Includes:Ìý

• income from catering, school milk provision and catering vending machines Ì�

• any payments received from catering contractors, for example, where a contractor is in default of contract or has previously overcharged the schoolÌý

Excludes:Ìý

• receipts for catering for external customers (see I08)Ìý

• income from non-catering vending machines (see I08)Ìý

• any balances carried forward from previous years

Includes:Ìý

• payments from staff absence insurance schemes (including those offered by the local authority) to cover the cost of supply teachersÌýÌý

Excludes:Ìý

• insurance receipts for any other claim, for example absence of non-teaching staff, or building, contents, and public liability (see I11)Ìý

• any carry-forward balances from previous yearsÌý

Includes:Ìý

• all receipts from commercial insurance or the risk protection arrangement in respect of claims for losses incurred (including absence insurance schemes for education support staff and other non-teaching staff)ÌýÌý

Excludes:Ìý

• insurance receipts from teacher absence claims (see I10)Ìý

• any carry-forward balances from previous yearsÌý

Further informationÌýÌý

Where an insurance receipt relates to a claim for a capital item, the income should first be recorded under this heading and then moved into the capital section of the framework via direct revenue financing (E30).

Includes:Ìý

• income from parental contributions requested by the school for services, such as educational visits, field trips, boarding feesÌýÌýÌý

• fees for additional hours of nursery provision paid for by parentsÌý

• payments to the school for damage caused by pupilsÌý

Excludes:Ìý

• donations and voluntary funds (see I13)Ìý

• any balances carried forward from previous yearsÌý

Income recorded against this code has been paid into the main school budget during the financial year. It excludes money that has remained in the school’s private accounts throughout the year.Ìý

Includes all income from private sources under the control of the governing body available for the purposes of the school or for the purposes of the maintenance of any part of the school premises:Ìý

• income provided to the school’s account from foundation, diocese or trust funds during the year to support educational needs at the schoolÌý

• business sponsorshipÌý

• income from fund-raising activitiesÌý

• any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for studentsÌý

Excludes:Ìý

• any contributions or donations that are not used for the benefit of studentsâ€� learning or the schoolÌý

• any balances available in trust funds or other private or non-public accountsÌý

• any balances carried forward from previous years

Includes: Ìý

• any government funds that are deemed to be for pupil-focused extended school activitiesÌý

• other sources of funding to be attributed to pupil-focused extended school activitiesÌý

Excludes:Ìý

• any charges for these activities should still be captured in income from facilities and services (see I08)Ìý

• any funding which is to be attributed to a community-focused activity (see I16)Ìý

Includes:Ìý

• sources of funding to be attributed to community-focused activitiesÌý

Excludes:Ìý

• any funding that is to be attributed to a pupil-focused extended school activity (see I15)Ìý

Further informationÌýÌý

Schools can spend their delegated budget on community facilities and no longer receive ring-fenced grants from the DfE for community-focused activities. However, they may still receive sources of funding to be attributed to community-focused activities and these should be recorded under code I16.Ìý

This code captures income from community focused school facilities and activities.Ìý

Further informationÌý

Schools can spend their delegated budget on community facilities. They may receive income from facilities or activities where they have directly employed someone or directly contracted a third party to facilitate a community-focused facility or activity rather than a pupil-focused one (for example, the facility or activity is primarily for the benefit of the wider community rather than their pupils). This income should be recorded under I17.Ìý

The income they receive from facilities which are primarily for the benefit of their pupils and the school but are leased out to third parties not directly employed or contracted by the school, should be coded under I08. See codes E31 and E32 for an illustrative example.Ìý

This line was expanded for 2020 to 2021 to capture grants that schools received in connection with COVID-19. We are keeping this in place for 2025 to 2026 and will update if any new grants are announced.

There will now be 2 lines as follows:Ìý

I18C: income from any grants provided in relation to COVID-19 catch-up activity. Examples are:Ìý

• recovery premiumÌý

• the National Tutoring ProgrammeÌý

• COVID-19 16 to 19 tuition fundÌý

I18D: income from other additional grants, including:Ìý

• primary PE and sports grantÌý

• universal infant free school meal fundingÌý

Excludes:Ìý

• any other source of funding or income for the above activities

I18A was used for income from the COVID-19 Job Retention Scheme for staff who were furloughed by the school. This scheme no longer exists, and the line is not being used in 2025 to 2026.Ìý

I18B: income from any grants provided in relation to COVID-19. No such grants currently exist, and the line is not being used in 2025 to 2026.ÌýÌý