High needs funding arrangements: 2026 to 2027
Information for local authorities, schools and colleges about high needs funding arrangements for the 2026 to 2027 financial and academic year.
Applies to England
Documents
Details
High needs place change process
Read the guidance for an overview of the place change process for the 2026 to 2027 academic year, including how to determine place numbers and a timeline.
How to complete the high needs place change workbook
Local authorities should use these instructions to help complete the high needs place change workbook for providers in their area.
High needs place change digital form guidance
Guidance to help local authorities to prepare and submit their high needs place change digital return
High needs place process: alternative provision free school guidance for 2026 to 2027
Guidance on completing and returning the AP free school high needs places workbook.
High needs studentplace, pupil and pupilstudent numbers in the school census and individualised learner record (ILR): 2024 to 2025 academic year and 2025 to 2026 academic year
The high needs pupil data showsworkbook shows:
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the number of pupils in special academies and special free schools recorded in the
Januaryspring 2025 schoolcensuscensus.(pupilsItagedalso4shows the place numbers for the 2024 to19).2025 and 2025 to 2026 academic years -
the post-16 high needs student numbers for further education colleges, independent learning providers, 16 to 19 academies and 16 to 19 free schools, as recorded in the 2024 to 2025 ILR R14 data return. It also shows the place numbers for the 2024 to 2025 and 2025 to 2026 academic
years.years (see the ‘ILR actuals and published places’ tab) -
Wetheissuedpost-162024hightoneeds2025studentIndividualisednumbersLearnerforRecordspecial post-16 institutions (SPIs) as recorded in the 2024 to 2025 ILR)R06R14 datatoreturn.localItauthorities,alsowithshows theimport/exportplaceadjustmentnumbers for the 2024 to 2025 and 2025 to 2026financialacademicyear,yearsin(seeJunethe2025.‘SPI actuals & published places’ tab).
Updates to this page
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We have published the updated the high needs pupil and student numbers for 2024 to 2025 and 2025 to 2026 academic years.
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First published.
Update history
2026-02-11 09:30
Added ‘High needs place change data outcomes: 2026 to 2027’.
2026-01-26 11:27
We have updated links throughout the ‘High needs funding: 2026 to 2027 operational guide’ to direct readers to the newly published ‘Schools and Early Years Finance (England) Regulations 2026’
2025-12-17 13:20
We have published the ‘High needs funding: 2026 to 2027 operational guide’
2025-12-15 10:19
We have published the updated the high needs pupil and student numbers for 2024 to 2025 and 2025 to 2026 academic years.
2025-11-05 09:00
First published.