Income
This section provides information on income for schools.
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.
Includes:
- the school’s budget share, net of any deduction for services to maintained schools formerly funded through the Education Services Grant (Part 7 of Schedule 2 to the School and Early Years Finance and Childcare (Provision of Information About Young Children) (Amendment) (England) Regulations 2024), but before any de-delegation for central school services (Part 6 of Schedule 2 to the regulations). Funding for rates should be included regardless of whether the rates are actually paid by the school, the local authority, or the Education and Skills Funding Agency (ESFA).
- 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 special educational needs (SEN), or type of SEN
- funding for nursery pupils, that is 2, 3 and 4-year-olds, including the early years pupil premium and special educational needs inclusion fund (SENIF)
- notional SEN budget included within budget share
- pre-16 place funding for special units and resourced provision in mainstream schools, special schools, pupil referral units and other maintained alternative provision settings with delegated budgets
- hospital place funding
- teachers’ pay additional grant (TPAG) for mainstream schools
- teachers’ pension employer contribution grant (TPECG) 2024 for mainstream schools
- core schools budget grant for mainstream schools
Excludes:
- sixth-form funding (see I02)
- high needs top-up funding outside the budget share (see I03)
- minority ethnic funding which is not already included in the budget share (see I04)
- pupil premium funding (see I05)
- capital funding (see capital income)
- any balances carried forward from previous years
- funding for SEN or alternative provision services provided by the school on behalf of a local authority or other school (see I08)
funding provided specifically in connection with COVID-19 (see I18)
Includes:
- funding from public sources for sixth-form students
- ESFA funding
- additional learning support funding for sixth forms from ESFA within their main ESFA budget allocations
- 16 to 19 Bursary Fund
- post-16 high needs place funding (elements 1 and 2)
- post-16 schools budget grant
- 16 to 19 teacher’s pension scheme employer contribution grant
Excludes:
- voluntary sources of funding for sixth-form students (see I13)
- any balances carried forward from previous years
- high needs top-up funding (element 3) provided by the local authority direct to the school (see I03)
Funding outside the school budget share.
Includes:
- high needs top-up funding (from any commissioner – home local authority, other local authority or other school)
- for special schools and pupil referral units, this includes any funding corresponding to the mainstream schools additional grant, and any funding that replaces the teachers’ pay grant and teachers’ pension employer contribution grant
- teachers’ pay additional grant (TPAG) for special schools and pupil referral units
- teachers’ pension employer contribution grant (TPECG) 2024 for special schools and pupil referral units
- any top-up funding (element 3) from any local authority for sixth-form students with high needs
- disability access fund (DAF)
- core schools budget grant for special schools and pupil referral units
Excludes:
- voluntary sources of funding for high needs pupils (see I13)
- 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 – this forms part or all of the school budget share (see I01)
- notional SEN budget within the school’s budget share (see I01)
- 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)
any balances carried forward from previous years
Any devolved funding which is allocated in addition to the school’s budget share.
Includes:
- 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 attainment
Excludes:
- voluntary sources of funds for minority ethnic and Traveller pupils (see I13)
- any balances carried forward from previous years
- any amounts allocated within de-delegated budget share (I01)
Includes:
- pupil premium funding
- pupil premium funding received directly from local authorities other than the school’s maintaining authority
Excludes:
- any other source of funding for deprived pupils
- any balances carried forward from previous years
- early years pupil premium (see I01)
Includes:
- the total of all development and other non-capital grants from government not included in the lines above
- School Direct salaried programme
- senior mental health lead training grant
- backfill payments for time off timetable for early career framework mentor training
- early career framework-based induction year 2 time off timetable
- targeted support funding for national professional qualifications
- school staff instructor grant
Excludes:
- grants or monies from government captured in I01 to I05
- payments by government agencies for goods or services provided by the school
- any grants provided specifically in connection with COVID-19 (see I18)
- Big Lottery Fund (see I07)
- grants not funded through government (see I07)
- any balances carried forward from previous years
Includes:
- Big Lottery Fund or lottery grants
- 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 schools
- milk subsidy
- income from recycling refunds such as paper, glass and plastic
- any funds for training accessed from the local authority’s apprenticeship levy account
Excludes:
- grants received from government sources (see I01 to I06)
- refunds or rebates from over charge or over payment, which should be credited against original expense account
- any balances carried forward from previous years
- payments received from other sources for which your school has provided a service (see I08)
- payments received from other schools for services provided by your school (see I08)
Includes:
- income from letting out school premises on an ad-hoc, regular or long term basis
Includes:
- income from meals provided to external customers including other schools
- income from assets such as the hire of equipment or other facilities
- all other income the school receives from facilities and services, such as income for consultancy, training courses and examination fees
- any interest payments received from bank accounts held in the school’s name or used to fund school activities
- income from, for example, sale of school uniforms, materials, private phone calls, photocopying, publications, books
- income from before and after school clubs
- income from, for example, the re-sale of items to pupils, such as musical instruments, classroom resources, commission on photographs
- income from non-catering vending machines
- income from a pupil-focused special facility
- income from the rental of school premises including deductions from salaries where staff live on site
- income from universities for student/teacher placements
- income from energy/feed in tariffs
- 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 school
Excludes:
- payments received from other schools for which you have not provided a service (see I07)
- income from community-focused special facilities (see I17)
- high needs place funding (see I01)
- high needs top-up funding (see I03)
- any balances carried forward from previous years
Includes:
- income from catering, school milk provision and catering vending machines
- any payments received from catering contractors, for example, where a contractor is in default of contract or has previously overcharged the school
Excludes:
- receipts for catering for external customers (see I08)
- income from non-catering vending machines (see I08)
- any balances carried forward from previous years
Includes:
- payments from staff absence insurance schemes (including those offered by the local authority) to cover the cost of supply teachers
Excludes:
- insurance receipts for any other claim, for example absence of non-teaching staff, or building, contents, and public liability (see I11)
- any carry-forward balances from previous years
Includes:
- 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)
Excludes:
- insurance receipts from teacher absence claims (see I10)
- any carry-forward balances from previous years
Further information
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:
- income from parental contributions requested by the school for services, such as educational visits, field trips, boarding fees
- fees for additional hours of nursery provision paid for by parents
- payments to the school for damage caused by pupils
Excludes:
- donations and voluntary funds (see I13)
- any balances carried forward from previous years
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.
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:
- income provided to the school’s account from foundation, diocese or trust funds during the year to support educational needs at the school
- business sponsorship
- income from fund-raising activities
- any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students
Excludes:
- any contributions or donations that are not used for the benefit of students’ learning or the school
- any balances available in trust funds or other private or non-public accounts
- any balances carried forward from previous years
Includes:
- any government funds that are deemed to be for pupil-focused extended school activities
- other sources of funding to be attributed to pupil-focused extended school activities
Excludes:
- any charges for these activities should still be captured in income from facilities and services (see I08)
- any funding which is to be attributed to a community-focused activity (see I16)
Includes:
- sources of funding to be attributed to community-focused activities
Excludes:
- any funding that is to be attributed to a pupil-focused extended school activity (see I15)
Further information
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.
This code captures income from community focused school facilities and activities.
Further information
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.
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.
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 2024 to 2025 and will update if any new grants are announced. There will now be 2 lines as follows:
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 2024 to 2025.
I18B: income from any grants provided in relation to COVID-19. No such grants currently exist, and the line is not being used in 2024 to 2025.
I18C: income from any grants provided in relation to COVID-19 catch-up activity. Examples are:
- recovery premium
- the National Tutoring Programme
- COVID-19 16 to 19 tuition fund
I18D: income from other additional grants, including:
- primary PE and sports grant
- universal infant free school meal funding
Excludes:
any other source of funding or income for the above activities