Section 251: 2025 to 2026

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.

Section 251 benchmarking data

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.

Section 251 local authority table (net) information: per capita (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.

Section 251 local authority table (gross) information: per capita (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.

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.

Section251 changes in local authority 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.

Additional local authority benchmarking tables (MS Excel spreadsheet) shows additional information on planned expenditure, including dedicated schools grant allocations and the percentages of schools with minimum funding guarantee.

Local authority planned expenditure benchmarking tables: 2025 to 2026: explanatory note and local authority planned expenditure benchmarking tables: 2025 to 2026: additional information provide information on how to use the local authority benchmarking data.