Primary and secondary school budget allocation

In November 2025, the Department of Education (DfE) published the National Funding Formula for Schools and High Needs from 2025.

The key changes are as follows:

·         An increase in factor rate values in the national funding formula (NFF) to increase the amount of funding available to schools. Through the minimum per pupil funding levels, every primary school will attract at least £5,115 per pupil, and every secondary school at least £6,640 per pupil.

·         Rolling the 2025-26 schools budget support grant (SBSG) and the national insurance contribution (NICs) into the schools NFF, ensuring that this additional funding forms an on-going part of schools’ core budgets.

As in previous years, local authorities will continue to determine the local funding formulae for mainstream schools in their area.

For the 2026–27 financial year, the Dedicated Schools Grant (DSG) schools block settlement for Gloucestershire is insufficient to fund all schools at 100% of the National Funding Formula (NFF) level. There is a shortfall of £0.538 million, requiring a 0.12% reduction to the NFF factor rates excluding the Minimum Per Pupil Level (MPPL) to remain within the 2026–27 budget.

The MPPL is set nationally by the DfE and cannot be reduced. This ensures the minimum per pupil funding levels are fully implemented at the NFF level, and that the Minimum Funding Guarantee (MFG) is maintained at 0%, consistent with the funding floor within the NFF.

Primary and Secondary School Budget Share Allocations (including payment schedule):

Excel 365 version: Primary and Secondary School Budgets 2026-27 (XLSX, 4.5 MB)

Budget Notes:

Primary and Secondary School Budget Notes (PDF, 414.1 KB)

Last reviewed: