Guidance

Import/export adjustments 2024 to 2025: for local authorities to notify ESFA of data errors

Updated 7 June 2024

Applies to England

1. Summary  

The school and college level data used to calculate the 2024 to 2025 financial year import/export adjustments to the high needs national funding formula (NFF) is now available to local authorities. Local authorities may use this information to review the calculation of their total net import/export adjustment.  

As with last year, local authorities can notify us if the January 2024 school census or February 2024 individualised learner record (ILR) R06 data used in the import/export adjustment was incorrect at the time the school or college submitted their return. This guidance explains how local authorities can notify us of data errors which may impact on their funding.  

Queries relating to this process should be sent to HighNeeds.ESFA@education.gov.uk. Local authorities must submit notifications of data errors to us, via GalaxKey, by Friday, 26 July 2024. 

2. Expiry or review date 

This guidance will be reviewed before May 2025. 

3. Who is this publication for? 

This guidance is for local authorities.  

4. Changes for 2024 to 2025 

The process remains largely unchanged from last year. However, the following changes have been made: 

• we have replaced the example template with an example row on each worksheet in the standard local authority template 
• local authorities will no longer be able to request pupil or student Unique Pupil Numbers (UPNs) or Unique Learner Numbers (ULNs). Last year only four local authorities completed the required documentation and were provided with the information. Some requests were also outside the scope of the process, including requests relating to information not available in the data or not relevant to the import/export adjustment. This process involved significant resource by both the department and those local authorities requesting pupil or student information 

5. Accessing 2024 to 2025 import/export data and related documents 

We will email the following documents to finance officers and high needs funding contacts at each local authority from Highneeds.ESFA@education.gov.uk and they can be accessed securely through the GalaxKey system: 

• 2024 to 2025 import/export data 
• import/export data error template 
• local authority import/export contacts 

6. Import/export adjustment: how it works  

Most high needs funding is allocated to local authorities based on children and young people who live in their area, regardless of where they are educated. We intend that the import/export adjustment reflects the movement of high needs pupils and students between local authority areas, where they live in one authority area and attend a school or college in another, creating an additional financial cost to the latter authority, known as the provider local authority.  

The import/export is calculated using school census and ILR data, it is not based on commissioned or funded high needs places. A difference between the funded high needs places and school census or ILR data may not mean there is an import/export data error. 

The import/export adjustment is calculated as a net figure based on: 

• the number of high needs pupils and students educated at a school or college in the local authority area, minus 
• the number of high needs pupils or students living in their area  
• the net number of pupils and students, either positive or negative, is then multiplied by £6,000 

If a net import/export adjustment is positive, we consider that local authority to be a net importer. This is because the local authority provides education to more pupils or students than live in their area and so may face higher costs (for example, because the local authority pays for more high needs places at schools and colleges in their area).  

If a net import/export adjustment is negative, we consider that local authority to be a net exporter. This is because the local authority has more pupils or students living in their area attending schools and colleges in other areas and so may face lower costs (for example, because the local authority does not pay for their high needs places at providers outside their area). This is explained in the ‘High needs funding: 2024 to 2025 Operational guide’ (section 7.2). 

In the import/export adjustment, we consider the Education and Skills Funding Agency (ESFA) as the provider local authority for non-maintained special schools (NMSS), special post-16 institutions (SPI) and a small number of centrally funded further education (FE) providers (see the ESFA funded providers section). 

7. Import/export data 

Data used in the calculation of the import/export adjustment is based on the local authority in which the pupil or student lives (known as the resident local authority) and the local authority in which the school or college is based (known as the provider local authority). This data is taken from:  

• the January 2024 school census (age 2 to 18) for pupils and students:  
• with top-up funding in mainstream schools and academies  
• in special schools and academies (including special free schools) 
• in NMSS 
• the 2023 to 2024 ILR R06 for students aged 14 to 18 and those aged 19 to 24 with education, health and care (EHC) plans who receive top-up funding in:  
• SPIs  
• FE colleges and independent learning providers (ILPs)  

8. Identifying a data error  

School and college level data is available to local authorities for information, to see how the total net import/export adjustment is calculated. While local authorities may decide to review and check data, there is no requirement for them to do so. If, for example, a local authority believes the 2024 to 2025 total net import/export adjustment amount is as it expected, with no significant change to the provisional amount, it may decide not to review the data at school or college level.  

Data errors tend to be where a school or college has not correctly identified a pupil or student as being in receipt of top-up funding in their data return. In very rare cases, they may have missed off all high needs pupils or students, or not submitted a data return.  

As in previous years, local authorities may wish to apply a threshold before investigating potential data errors. 

The following would not be considered data errors:  

• in-year changes - the import/export data is based on school census and ILR data collected in January and February 2024 respectively. No change will be made if data was correct at the time of the return, but subsequently changed, for example, to reflect new admissions or leavers 
• pupils in alternative provision (AP) settings - pupils in AP settings are not included in the import/export adjustment. This is because the school census data we would use for such an adjustment is not accurate enough. The pattern of admissions and placements in AP can vary significantly at different times and a school census snapshot does not necessarily capture cross-border pupil placements in the same way as for special schools 
• the local authority where the pupil or student lives is different to that paying top-up funding - the dedicated schools grant (DSG) allocates most high needs funding to local authorities based on data for children and young people living in their area. Consequently, the import/export adjustment is based on data using the local authority area where a pupil or student lives 

In most cases the responsibility for maintaining an EHC plan and for paying the top-up funding will rest with the local authority where the child lives. Exceptionally, however, the local authority where the child lives may be different to the local authority paying the top-up funding. For example, in cases where a pupil or student has moved and an EHC plan has not yet been transferred to the new authority, a pupil or student can be recorded as living in a local authority area, but the local authority has no record of providing top-up funding. In such cases the import/export data (based on where the child lives) may be correct, but another local authority is paying the top-up funding. These cases would not be regarded as a data error. Further information about the responsibility for pupils and students who move between local authorities is available in the ‘High needs funding: 2024 to 2025 Operational guide’. 

Where local authorities identify a potential data error, they will need to provide their evidence or evidence from a provider to support this before we can consider a funding change. We recommend early engagement and expect local authorities to co-operate where requests are received. Local authority lead contact details for this process have been sent to local authorities though GalaxKey. If local authorities are having difficulty obtaining a response from another local authority, please advise us at: highneeds.ESFA@education.gov.uk. Contact details for schools and some post-16 providers should be available on Get Information About Schools (GIAS), or from the school or college website. 

9. Requesting a funding change  

Local authorities can notify us if they identify an error in the school census or ILR return which impacts on the net import/export adjustment amount. We require evidence to support any changes from the relevant local authority or school or college as funding may be transferred between the local authorities’ DSG. As in previous years, requests may be submitted using the import/export data error template as either:  

• agreed between the relevant local authorities 
• not agreed between the relevant local authorities or 
• for providers that we fund centrally 

Different information and evidence is required depending on the type of request. This is explained in more detail below.  

We expect local authorities to co-operate and ensure that any requests for confirmation of changes between authorities are reasonable and allow sufficient time for response.  

10. Changes agreed between local authorities 

Where a change is agreed with another local authority, we require written evidence from that authority clearly confirming the net pupil/student number change to the import/export adjustment data and funding transfer to the 2024 to 2025 DSG.  

We may not be able to implement an agreed change if the evidence does not include: 

• a clear reference to a data error in the import export adjustment 
• the agreed total net change in pupils/students 
• an acknowledgement that this will impact on the local authority’s 2024 to 2025 DSG 

We recommend using the following text to help ensure the information provided is sufficient: 

Example evidence: local authority Y agreeing a change in response to a request from local authority X 

I can confirm that Y local authority agrees the data errors relating to the import/export adjustment and that a total net change relating to 21 pupils/students, from Y local authority to X local authority should be made. This is in addition to the data issued in June 2024 and we understand this will result in a negative funding change to our 2024 to 2025 DSG. 

11. Changes not agreed between local authorities 

Where local authorities are unable to agree a change with the other local authority, we will consider evidence from the school or college, clearly confirming:  

• the number of pupils/students attending the school or college that were living in the exporting local authority area  
• for mainstream schools and colleges only, that the provider was receiving top-up funding for those pupils/students (as explained above, the local authority paying top-up funding may be different to the local authority in whose area the child lives) 
• the above was correct at the time of the January 2024 school census or 2023 to 2024 ILR R06 return 

If a local authority requested information from the school or college but did not receive a response, we may consider requests where the local authority sent an email to the provider before 12 July 2024 requesting information. 

We also require evidence that the local authority requested this information from the other local authority, but a response was not received – this may be:  

• an email the local authority sent to the other local authority before 12 July 2024 
• a communication from the other local authority advising it does not agree the change 

Where the local authority has not agreed to the change, we recommend that local authorities request evidence from schools and colleges in the following format, to be included in the local authority template: 

Example evidence: special school responding to local authority where pupils live 

I can confirm an error in our January 2024 census data, at this time we had [*], rather than [#] pupils living in [X] local authority who were main or sole registered at our school (we understand this relates to the pupils living in your authority area, rather than those for whom you may provide top-up funding). 

Example evidence: college to provider local authority, relating to several local authorities  

I can confirm an error in our 2023 to 2024 ILR R06 data, due to incorrect reporting of high needs pupils in receipt of top-up funding. At this time the following students were in attendance, and should have been recorded on the ILR R06, this is broken down by the local authority where they live as requested: 

• local authority A: 7 (+2, from 5 recorded in ILR) 
• local authority B: 2 (-1, from 3 recorded in ILR) 
• local authority C: 14 (+12, from 2 recorded in ILR) 

If a local authority requested information from the school or college but did not receive a response, we may consider requests where the local authority sent an email to the provider before 12 July 2024 requesting information.  

We also require evidence that the local authority requested this information from the other local authority, but a response was not received. This may be:  

• an email the local authority sent to the other local authority before 12 July 2024 
• a communication from the other local authority advising it does not agree the change 

11.1 Threshold  

The threshold only applies to requests not agreed with another local authority. It will not be applied where a request is clearly agreed with another local authority and evidence provided, or ESFA is acting as the provider local authority and there is evidence of a data error provided by the school or college.  

We will not consider requests where the total change at school or college level relates to between 0.5 and 3 pupils or students. The threshold will be applied as illustrated below: 

Provider	Total pupil/student change at provider	Requested change submitted as not agreed	ESFA consideration of request
FE college	+12	+2	Yes - the college has a data error relating to 12 students living in 4 different local authorities. As the total change for the college is above the 3-student threshold, we would consider a request not agreed with a local authority relating to 2 students. A reference to the total number change should be entered in the template
Special school	+5	+5	Yes - the data error relates to 5 pupils and therefore above the threshold
Mainstream school	+1	+1	No - the total change at the school is less than 3 pupils and below the threshold. Therefore, we would not consider this request

We may not consider requests above the threshold where there is no evidence a local authority was contacted, or the initial communication to the local authority was sent after 12 July 2024. This is to ensure that local authorities have sufficient time to consider the data errors before the final deadline for submitting the data error template of 26 July 2024.  

12. ESFA Funded Providers 

As mentioned earlier, we act as the provider local authority for SPIs, NMSSs and the following FE providers, which are recorded on the import/export data as ‘SPI-other’. 

• Catch 22 
• Ixion 
• Juniper Training 
• Nacro 
• Newcastle College Group (NCG) 
• Nova Training 
• South Thames Colleges Group 
• United Colleges Group 

Any requests relating to these providers need to include evidence from the relevant providers in the ‘ESFA funded’ worksheet. This should be in a similar format to the example evidence from a special school above.  

13. Completing the import/export adjustment data error template 

This section explains how to navigate and complete the import/export data error template. Notes on how to complete the template are contained in the workbook. 

Local authorities must submit the template by 26 July 2024 to notify us of an error in the census or ILR return from a school or college. We are unlikely to consider submissions received after this date. 

The template includes six worksheets: 

‘Notes’ sheet  

This includes detailed guidance for local authorities on how to complete the template.  

‘Summary’ sheet  

There are 2 sections on this sheet. In the first section, local authorities need to provide contact details.  

The second section is prepopulated to show a summary of the total changes requested in the worksheets. 

 Local authorities should only submit notifications where supporting evidence is available. 

‘Agreed change’ sheet 

This sheet relates to changes which have been confirmed in writing with another local authority, and for which evidence is provided. 

The relevant local authority number and name must be entered, with the pupil/student change. The funding amount is automatically calculated. Local authorities must also attach evidence from the relevant local authority confirming agreement to the change. No threshold is applied to changes clearly agreed between local authorities. 

‘Not agreed change’ sheet  

This sheet relates to the changes which have not been agreed between the local authorities.  

Changes entered here must be supported with evidence from the relevant provider, and that a request was sent to the corresponding local authority. This will be taken into account when considering ‘not agreed’ requests. The minimum threshold will be applied to requests not agreed between local authorities. 

‘ESFA funded’ sheet 

This sheet relates to the changes at NMSSs, SPIs and the centrally funded FE providers listed above where we are the provider local authority.  

Changes entered here must be supported with evidence from the relevant provider. No threshold is applied to changes where we are the provider local authority.  

‘Adding attachments’ sheet 

This sheet explains how to attach evidence to the template.  

14. Submitting a return to ESFA 

Once local authorities have completed the template, they should sign into GalaxKey. Making sure that the template has their 3-digit local authority code at the start of the file name. Open the email that we sent relating to the 2024 to 2025 import/export process. They will then need to reply to this email, attaching a completed template including the required evidence. 

We will be in contact if we need to discuss the template with local authorities.  

15. Next steps 

The deadline for returns is Friday, 26 July 2024 at 11:59pm. This is intended to allow sufficient time to obtain supporting evidence from the relevant local authority or provider. We recommend early engagement with other authorities to allow sufficient time for response and expect local authorities to co-operate where requests are received. We expect to confirm the outcomes of the data error requests by the autumn, with adjustments to the DSG reflected in the November 2024 update. 

15.1 Indicative timetable 

The following table includes key dates, for example deadlines for returns. It also includes a suggested timeline to help local authorities plan. These suggestions allow time to request, receive and collate information from other local authorities, schools and colleges before the 26 July 2024 deadline: 

Week commencing	Key dates	Suggested local authority activity
10 June 2024		Review import/export data and guidance, identify possible data errors
17 June 2024		Engage with other local authorities, schools and colleges about possible data errors
24 June 2024		Request agreement and supporting evidence from local authorities and providers
8 July 2024	12 July 2024 - we are unlikely to consider requests not agreed with other local authorities if there is no evidence they have been contacted before this date	Consider requests from other local authorities and seek more information if appropriate
22 July 2024	26 July 2024 - deadline for requests. The template must be submitted via GalaxKey with the required evidence	Finalise requests and supporting evidence to be returned to ESFA

Contact highneeds.esfa@education.gov.uk if local authorities need the spreadsheets in an alternative format or are unable to use the template and need assistance.