Element 3 funding

Element 3 (E3) funding, sometimes referred to as 'top-up' funding, is the funding required over and above the core funding (elements 1 and 2) that a school or college receives to enable a pupil or student with high needs to participate in education and learning. Element 3 (or top up) funding is intended to contribute to the costs of special educational provision for children and young people with high needs, taking into account other elements of funding that also contribute to meeting such costs, such as mainstream schools' core funding to meet the cost of additional support up to £6,000 per pupil.  

The DfE published the High Needs Funding: 2025 to 2026 Operational Guide, which outlines how the high needs funding system will operate for the 2025/26 Dedicated Schools Grant (DSG) financial year, detailing the roles of local authorities, schools, and colleges in funding arrangements. It includes information on top-up funding (i.e. Element 3) and how it supports students with special educational needs and disabilities (SEND) in mainstream settings.  The DfE also publishes DSG conditions of grant, currently available for 2025-26 DSG financial year, which places a duty upon local authorities to ensure that the DSG grant monies are spent on the purpose for which they are intended. 

E3 in Norfolk 

From May 2024, significant work was undertaken to review the approach in Norfolk to Element 3 funding, following the need to make in-year changes due to the level of demand and feedback from schools about how the current model was operating.  Many school leaders contributed to this work through workshops and, subsequently, the Local First Inclusion (LFI) Reference Group, as well as through the Dedicated Schools Grant (DSG) consultation and conversations at various engagement events.  Consideration was also given to both DfE publications when developing the revised approach for Norfolk.  

We sought a solution that provides support for, and enablement of, high levels of inclusivity in mainstream schools, alongside appropriate levels of scrutiny and challenge. We also sought to design a model that is as equitable and clear as possible, to provide the greatest level of support to the system within the resources available.   

Norfolk Schools Forum reviewed and fed back regarding the principles of this approach at their December 2024 meeting, the culmination of all of this collaborative work.  See Agenda and papers  

Element 3 and the wider context 

The new Norfolk model for Element 3 funding has been considered within the context of the wider system, working with all stakeholders across the county to achieve the aims set out in our Local First Inclusion (LFI) programme, to deliver within the co-produced themes of the Norfolk Area SEND and Alternative Provision Strategy (NASAPS) which will enable children and young people with additional needs in Norfolk to FLOURISH. 

This includes working, as a system, within zones with a collective responsibility towards SEND and inclusion, specifically via the new SEND and Inclusion Support Model    

We anticipate reforms by the new Government, with a focus on mainstream inclusion, and will seek to update our local strategy and transformation programme to reflect these reforms.  

The ISOS Partnership published a report in July 2024 entitled 'Towards an Effective and Financially Sustainable Approach to SEND in England' that had key findings in relation to provision in mainstream schools including:  

• Inclusive polices that promote high outcomes for all students   
• Flexible and accommodative curriculum   
• Strong and supportive school leadership   
• Equitable distribution of resources   
• Teachers who are trained in inclusive pedagogy and view it as their role to teach all learners in a diverse classroom  

High-quality teaching is an expectation of all settings, delivered within an ethos of inclusion that enables young people to access their learning environments successfully, through adaptations and scaffolding to ensure success. Consistency in this practice should be throughout a setting in order for a young person to be fully included every day.      

We believe that these can be summarised through 5 Es that can lead to helpful questions for schools to consider as provision is designed and implemented. 

The following should apply everywhere, every day:

• Do we have an ethos of an intentional commitment to inclusion?  
• Does our environment prioritise a core additional needs offer through a school?  
• Are our staff empowered to meet need and support children to FLOURISH through information, Continuing Professional Development and outreach?  

The new model combines the benefits of a 'needs led' and 'money follows the child' approach, whilst considering cohorts as well as individual children. The LA also wants to provide the certainty and stability that formula funding via proxy indicators can achieve.  This is with the aim of supporting schools to meet need earlier and more effectively, consequentially reducing the escalation of need and demand for specialist provision.   

High-level principles and key features to be in place:  

• Funding to be applied fairly and transparently across the county  
• Controls for funding  
• Mechanisms to ensure funding is being used for its intended purpose  
• To focus funding where there is most complex need  
• Funding to be able to be used flexibly by schools across their high SEND cohorts   
• Funding needs to be linked to evidence  
• A mechanism to recoup funding that is not used appropriately  
• To work collectively within the system to meet high needs within the budget available  

It remains our intention that there continues to be very substantial investment of high needs funding and provision into mainstream settings to seek to increase the level of inclusion and to reduce the escalation of need and demand for specialist provision. Whilst this investment includes Element 3 'top-up' funding available, it also includes both sustaining and investing in 'free at the point of delivery' services that support increased inclusion in mainstream settings and are a benefit to mainstream schools.   

These include: 

• Ongoing expansion of Specialist Resource Bases and the development of Specialist Hubs of Inclusive Practice 
• Local Planning Partnerships alongside Secondary SEMH Bases (previously referred to as the schools-led Alternative Provision model).  Please contact your allocated Inclusion Team for further information.
• Full implementation of the SEND and Inclusion Support Model (SISM) including investment in additional school and community facing resources and investment to cease trading of the Educational Psychology Support Service with mainstream schools to enable targeted preventative support offer, across all of Norfolk. 

This has resulted in significantly more resource directed into mainstream schools now and increasing in future years, in addition to local authority investment, on top of the investment already made from the High Needs Block.  The aim is to increase mainstream inclusion and seek a reduction in  the need, and demand, for more specialist provision.  

The 2025/26 Element 3 funding budget will continue to be maintained at c. £35m, as indicated in the Dedicated Schools Grant (DSG) Consultation in autumn 2024. 

Introduction and context  

This guidance covers the revised approach to Element 3 funding for Norfolk for 2025/26 academic year and is as a result of significant collaborative work involving many school leaders across multiple engagement opportunities, culminating in Norfolk's Schools Forum. 

Expectations of Ordinarily Available Provision and Element 2 Funding (Notional SEN allocations)  

The LA has published PEaSS (Provision Expected at SEN Support) guidance that has been historically co-produced, and subsequently reviewed, by both parents and professionals.  Although the name suggests that it is focused on SEN Support provision (Targeted), it actually covers Norfolk's expectations of Ordinarily Available Provision (Universal), as well as touching upon Enhanced provision.    

Through the Graduated Provision Map (GPM), schools are asked to identify provision across three categories: Universal provision (available to all as needed, i.e. ordinarily available provision), Targeted provision (small group interventions and the support that would be expected to be funded from Element 2 funding either for children and young people identified as having SEN support needs or with an EHCP) and Enhanced provision (bespoke provisions for a small number of children and young people with the highest levels of SEN).  

On a small number of occasions, due to the combination of both the number and high needs of children within a school, the school may have insufficient core funding (Elements 1 and 2) to fund all Targeted provision.  The notional SEN budget for mainstream schools: operational guide 2025 to 2026 provides the option for LAs to provide targeted funding to supplement a school's notional SEN budget, but this is not a requirement.  The LA has not introduced such a budget on the basis that, where this is the case, it should be apparent through the Graduated Provision Map, and the school level approach to Element 3 funding allows for dialogue as to whether provision can be adapted to remain both adequate and affordable within the resources available or whether additional top-up funding (Element 3) is required (i.e. is, as the DfE guidance asks, the school over identifying needs, or does the school have a significant mismatch between notional SEN (Element 2) and the actual costs of Targeted provision because of a disproportionate number of children with SEN or pupils with needs of a particular kind that are not captured by the formula factors and values used).    

Element 3: Formulaic allocation from September 2025  

The LA has published a view to move towards either reducing or removing the High Needs to Schools Block transfer as per 19 November 2024 Schools Forum meeting (papers available here, item 5(5), page 68), though subject to agreement with the DfE given that the principle is currently a key aspect of the Safety Valve agreement.  

This is in response to the significant engagement undertaken with school leaders along with reviews of our closest physical, as well as statistical, neighbours' arrangements.    

The aim is to ensure schools have all the funding allocated to them via the National Funding Formula (NFF), alongside increasing Notional SEN allocations to align with the national average (and neighbouring authorities), to enable them to meet the needs of the majority of children with SEND. In turn, this would reduce the level of E3 resource required to be distributed.  

To support transition in this direction, the LA has, from September 2025, distributed a proportion of Element 3, equivalent to the block transfer value (£9.7m) via NFF factors and values, mirroring what a school would have received if there was not a block transfer for the autumn 2025 and spring 2026 terms. This is to enable schools to have the funding in their budgets to plan effectively to support high levels of inclusive practice within all schools across the county.    

This means that the LA expect that the vast majority of children previously funded at bands 1 to 4a would be unlikely to require Element 3 funding on an individual or cohort basis.  However, the LA are aware that there may be exceptions that would need to be considered either due to specific individual needs combined with a particular school context, or due to a particular cohort's needs, and this is covered below.  

Element 3: Cohort and individual funding from September 2025   

The majority of schools will have received confirmation of formulaic and cohort-based Element 3 (E3) funding allocations for autumn 2025 and spring 2026. 

Cohort allocations have been determined using child and setting contextual information provided by schools via: 

• Identification of Needs in Educational Settings (INDES) 
• Graduated Provision Map (GPM),  
•  Inclusion and Provision SEF (IPSEF) 

Thank you to all schools for continuing to share this information; continuing to share your information with us enables: 

• Schools to be adequately and appropriately funded to meet the needs of children with high-level SEND. 
• Shape the LA's support offer, including training, professional development, and on-demand resources. 
• Schools and the LA to respond effectively to the evolving needs of children, young people, and education settings across Norfolk. 

The LA remains committed to working in partnership with our schools to support them to embed inclusive, high-quality provision, enabling all our Norfolk children and young people (CYP) to Flourish. 

The LA uses a relationships-based approach with individual schools that links needs assessment, (INDES), the school's Graduated Provision Map (GPM), self-evaluation of a setting's preparedness to meet need (IPSEF), and 'assess, plan, do, review' approach to child-level provision.  Funding is considered for the whole school, considering particular cohorts and individuals within the school, to ensure that schools are adequately and appropriately funded to meet the needs of children with high-level SEND.  

This means individual children will not be funded by bands as they have been in previous E3 arrangements.  For small schools, the 'cohort' may just be an individual child with high-level SEND where funding is necessary to enable the appropriate provision is in place to meet their needs.    

This is as opposed to an application basis for individual children that is commonly utilised in other local authorities, because we want to work as a system in collaboration with joint ownership, responsibility and accountability for meeting the needs of our children and young people in Norfolk.  Regular dialogue with schools about their cohorts and provision plans will enable a setting's context to be considered alongside the needs of individual children and cohorts.  To do this, the LA expect schools to work in an open way to co-design the best possible use of resources across Norfolk.  

Moderation arrangements  

The LA will continue to facilitate the Inclusion Moderation Process (IMP). Settings are encouraged to moderate INDES and SEN support plans internally as part of their identification of needs processes within their SEND policy. Ideally, external moderation between settings in a local area or Multi-Academy Trust could take place as well.   

Phase transition arrangements  

Phase transition conversations with feeder schools should take place through local transition arrangements between settings, providers and families. Any support required from LA teams can be sought through the SEND and Inclusion Support Model (SISM) via Team Around the School (TAS) discussions or via the phoneline.  

Mid-phase new starters and leavers  

There is an expectation that schools will review the GPM to reflect those children and young people who start or leave mid-phase and make any necessary adjustments, which will be discussed within a Team Around the School conversation, including any implications for E3 cohort funding.  It is anticipated that schools will likely have the available provision in their graduated provision map to meet the majority of need for CYP joining their setting. 

A GPM needs to take account of children who are temporarily attending other provision, such as off-site Alternative Provision (AP) or a sessional Specialist Resource Base (SRB), including consideration of successful reintegration into full time attendance at the home school. A GPM will also be adjusted once a child has left the setting, for example, through exclusion or moving to another setting either within or outside of Norfolk.  

Attendance  

The LA's attendance support, information and guidance can be accessed here. 

As a reminder, the attendance policy should be considered, particularly with regard to reduced timetables where:  

'In very exceptional circumstances, where it is in a pupil's best interests, there may be a need for a school to provide a pupil of compulsory school age with less than full-time education through a temporary part-time timetable to meet their individual needs.   

For example, where a medical condition prevents a pupil from attending school or another setting full-time and a part-time timetable is used to help the pupil access as much education as possible.   

A part-time timetable should not be used to manage a pupil's behaviour. A part-time timetable should:   

• Have the agreement of both the school and the parent the pupil normally lives with.   
• Have a clear ambition and be part of the pupil's wider support, health care or reintegration plan.   
• Have regular review dates which include the pupil and their parents to ensure it is only in place for the shortest time necessary.   
• Have a proposed end date that takes into account the circumstances of the pupil, after which the pupil is expected to attend full-time, either at school or alternative provision. It can, however, be extended as part of the regular review process. In some limited cases, a pupil with a long-term health condition may require a part-time timetable for a prolonged period. Where the pupil has a social worker, the school is expected to keep them informed and involved in the process.'  

See Attendance forms and templates. 

As with any other changes that affect provision, children and young people on reduced timetables and with high rates of absence or non-attendance, will need to be factored into a setting's Graduated Provision Map.   

Types of provision that could be included within Graduated Provision Maps with respect to Element 3 funding  

Below is a list of provisions that may be sourced from Element 3 high needs funding. This list is not exhaustive but gives examples.  All provisions should be those which sit above the setting's Universal and Targeted offer and are specific to a child or young person or small group:  

• Bespoke interventions/ child or young person specific provisions  
• Specific curriculum delivery support,   
• External professional commissioned and time-limited support  
• Child or young person specific resource  
• Time-limited alternative provision  
• Enhanced careers education, information and guidance  

It is expected that provision should support children to develop independence, to prepare them to progress through the phases of education, and to build confidence for the young person and family. Therefore, the LA encourages settings to review plans to ensure targets are working towards achieving this for each child. Targets need to empower children towards independence and requesting adjustments that allow themselves to be included in all school activities, and to develop skills that can be applied outside of the school environment and into adulthood.   

Below is a list of examples where Element 3 funding should not be used to contribute to or subsidise:  

• SENDCo salary  
• Staff who are contracted to work with all children and young people in the setting such as Head Teachers, Pastoral Leads and Designated Safeguarding Leads.   
• Administrative posts  
• Provision which is already funded via a different mechanism, such as funds linked to ePEPs or Pupil Premium  

Staffing cost assumptions for utilisation in Graduated Provision Maps with respect to Element 3 funding  

Review of other local authorities approaches to Element 3 highlighted that neighbouring authorities provided either: 

1. Indicative hourly rates for staff that could be used by schools and academies when costing provision, to ensure an equitable approach across their county 
2. The equivalent amount of teaching assistant time per week per child that would be expected to be funded from a schools' Notional SEN allocation (i.e. the schools' contribution of the first £6,000 towards the support)  

It is recognised that settings can pay their staff at different rates, but to support the desire for an equitable approach across all of Norfolk, Element 3 funding staff time should use the following hourly rates provided below as a maximum (actual cost where this is lower, or the school would be expected to return unused funds).  The equivalent number of hours that would expect to be funded through the first £6,000 of support from Notional SEN allocations per child supported is shown for information.    

The LA expects that support plans for children and young people, along with the school's overall Graduated Provision Map, will indicate the level of staff required to deliver identified interventions.  Where an intervention is to be delivered by a higher level of staff, it is expected that the school is clear as to why this higher level of skills and experience are needed to enable successful delivery.    

These calculations are based upon payment for 44.65 weeks per year, which allows for a 38 weeks +1 contract along with associated contractual holiday pay.  The midpoint salary in the preparation guidance for 2025/26 was uplifted to allow for the increase in National Insurance and an assumed 3% pay increase for 2025/26.   

The pay offer has now been agreed, leading to a small difference of between £55 to £65 on the annual amount depending upon pay grade, meaning that the rounded hourly rates remain valid.  For reference purposes, the 'midpoint of scale' and 'equivalent of hourly rate' columns have been updated.   

The projected 26/27 pay rates, approx. hours and rounded hourly rates to use for GPMs will be reviewed and updated ahead of 2026/27.   

Expectations of use of E3 and conditions of grant 

Under the Dedicated Schools Grant (DSG) conditions of grant, LAs are required to ensure that high needs funding is used effectively and efficiently, including that the LA's Chief Financial Officer (CFO) is required to provide assurance to Department for Education (DfE) / Educations Skills and Funding Agency (ESFA) that monies are spent on the purpose for which they are intended.  This includes the Element 3 budget and ensuring that the funds are used for the purposes that they are provided for.  As a system, we need to ensure that spend is necessary and appropriate, and that we are delivering value for money.   

• Assurance involves having effective processes established at the outset to support informed decision making, as well as systems in place to review the outcomes of interventions and the allocation of resources, thereby facilitating future decisions.  The model from 2025/26 academic year, including child level needs and support identification, school-based provision mapping and Team around the School discussions of provision, is designed to support the provision of such assurance that funds are being used appropriately and for their intended purposes.   
• For these arrangements to be effective, and to ensure that funds are being utilised effectively and efficiently, schools and academies are expected to engage in open and transparent dialogue with the LA, in line with 7.3.3. of the DfE High Needs Funding: 2025-26 Operational Guide1 states: 

The local authority should consider evidence from the school or college about the costs of offering provision for the pupils and students with high needs, including cost increases such as for utilities and staff pay awards that are not met from other sources.  Schools and colleges should be transparent about their costs and how they contribute to delivering the overall provision for the pupils and students with high needs.

• The Department for Education (DfE) have advised that such evidence of the use of Element 3 funding to support the needs of children and young people with SEND, can be both in advance of the allocation of funds and through review processes to support future decision making regarding the support needs of the child or young person, as well as to provide the LA with the appropriate assurance regarding use of funds.  

The published guidance and frequently asked questions advise what to do if provision needs to be amended (increased or decreased) and the process to follow.  It is acknowledged that this can involve contractual implications and the timeline for changes can be discussed as part of provision discussions in Team Around the School meetings and as part of funding change requests. 

If funding is not required for the purposes that it was provided, then the LA should be notified via the E3 funding mailbox, and the school or academy may be asked to return them to the LA.   

Schools and academies are expected to keep appropriate records and documentation that clearly identify the needs and support plans for children and young people with high SEND, the SEND provision within the setting to meet those identified needs and plans, and the supporting documentation accounting for, or evidencing how, Element 3 funding has been used.   

• If schools and academies are fully engaging in an open and transparent way with the system in place in Norfolk, then this should provide the LA with sufficient evidence to enable both decision-making regarding future funding and assurance regarding the use of funds.  This includes, for example, keeping up to date individual child needs identification and support plans (such as INDES) and graduated provision mapping, active participation and engagement in Team around the School meetings, and effective completion of EHCP annual reviews.   
• However, if this is not the case, then the LA may need to request additional information to support a request for a funding decision or for assurance as to how funds have been used for the purposes provided, rather than just for schools funding more generally.  It is hoped and anticipated that any disputes can be resolved amicably between a school or trust and the LA.  However, if a dispute that remains unresolved between a school or trust and the LA, then section 7.5 of the DfE's High Needs Funding: 2025-26 Operational Guide would need to be followed.  

LA Maintained schools only: In line with the risk-based approach to maintained schools' audits being introduced for 2025-26, consideration will be made in the preparation of routine audit programmes as to whether or not Element 3 funding and expenditure will be audited. 

Upon receipt of funding, it will be assumed that settings are agreeing to these arrangements.  

An overview of the Element 3 funding Process 2025-2026 

The diagram below outlines the Element 3 (E3) funding process that is now implemented across Norfolk from September 2025. It provides a step-by-step overview of how schools and settings apply the new model to support children and young people with high-level SEND needs.

A fully accessible version of the diagram is available below.

Start with

1. School actions: Review and amend your setting's Graduated Provision Map (GPM)

Then

2. Meetings and discussions: Discussion at Team Around the School meetings

Next step

3. Decision Points: Are there any implications for Element 3 Funding (increase or decrease)?

This can result in either:

4. School actions: Setting requests a review at the Element 3 Funding Panel
   or 
   4a. School actions:

• Continue using the GPM as a working document for strategic provision planning. 
• Regularly review the impact of provision.

4a then leads back to repeating the whole process

If the first alternative (4) applies, then

5. Information sharing: Information collected for Element 3 Panel

Which results in 

6. Meetings and discussions: Half-termly Element 3 Funding Panel

This can result in either:

7. Decision Points: Panel Outcome: Change to cohort funding if required
   or
   7a. Decision Points:  Panel Outcome: No change to cohort funding required

If the first alternative (7) applies, then

8. Information sharing: Change to cohort funding processed

Leading back to repeating the whole process

If 7a applies, then

4a. School actions:

• Continue using the GPM as a working document for strategic provision planning. 
• Regularly review the impact of provision.

Leading back to repeating the whole process

Following the publication of the updated Element 3 Funding guidance for 2026/27 arrangements in February, some Schools Forum representatives raised a concern regarding the timeline for implementation of changes in relation to the contributions from settings to their Graduated Provision Maps based upon Notional SEN.  Advice was sought from the DfE and Schools Forum held a meeting where the concern was debated.  The Local Authority has confirmed the approach to Element 3 (E3) funding for  summer term 2026 to address these concerns. This communication summarises the decisions made and the actions required across the system to ensure clarity, stability, and preparedness.

The Local Authority has decided to amend the expected change in contributions towards Graduated Provision Maps as follows:

• the 1.09% general increase in Notional SEN will apply from September 2026 for all schools and academies, to allow time for transition and to support the planning of provision for whole academic years regardless of governance arrangements
• the 1.3% element applying from April 2026 for LA maintained schools and Sept 2026 for academies.  This is to reflect when schools and academies will experience the benefit of the reversal of the block transfer in their core budgets. 

We want to ensure consistency for maintained schools and academies and believe this is the fairest way to implement changes and allows for both schools and academies to plan their provision for an academic year.  We are grateful to everyone who has been part of these discussions.

This is the updated guidance for Element 3 funding for 2026/27 that takes account of this decision.

While the overall approach to Element 3 funding in Norfolk remains broadly the same for 2026/27, it is important that you are aware of the refinements being introduced.
 

There are two key changes

There are two key changes.

1.  No High Needs Block transfer this year

• The LA will not make a transfer from the Schools Block to the High Needs Block, which has been a feature of Norfolk's funding formula for a number of years.
• This means that, as a system, the previous top slice from school budgets, which was identified as formulaic Element 3 from September 2025, has been discontinued.  From April 2026, this funding remains within the school block and is, therefore, part of the uplifted School Budget Share, distributed through the funding formula.  To recognise this funding is expected to be used for SEND provision, this will be identified within the School Budget Share as an increase in Notional SEN of 1.3%.
• This change enables schools that are due to receive gains to receive them and allows the Minimum Funding Guarantee (MFG) and Minimum Per‑Pupil Level (MPPL) protections in the system to be minimised.
• Some schools may not see extra cash due to existing Minimum Funding Guarantee or Minimum Per Pupil Level protections (or both), which will have reduced as a result of the reversal of the block transfer on a like for like basis [01].

Why is this change happening?

• This change follows significant engagement and feedback in recent years from schools regarding maximising core schools' budgets to support stability, certainty and improved planning to meet the needs of all children within mainstream settings.
• This also aligns with the Government's National Funding Formula expectations.

2.  Additional increase in notional SEND budget

• The council is bringing in an additional 1.09% increase to the notional SEND budget.
• The real terms value of this uplift will vary from school to school depending upon pupil characteristics affecting the funding formulas, e.g. FSM and IDACI.

Why is this change happening?

The council is bringing in the 1.09% uplift to bring Norfolk closer to national and statistical neighbour averages, in line with previously stated expectations from the DfE.

What these changes mean for Norfolk schools

The strategic intention is that approximately the same amount of overall funding in Norfolk is used for SEND provision; the previous block transfer is being redistributed from Element 3 to the core schools' budgets identified as Notional SEN funding [02], as demonstrated in this diagram. [03] :

Additionally, all schools will be expected to contribute a higher proportion of their core budget to SEN provision through the general increase in Notional SEN.

• The technical paper sent to schools demonstrates how each school's 2026-2027 notional funding has been calculated.
• Notional SEND funding (the proportion of funding schools are expected to be using for SEND provision) is now, on average, 11.5% of schools' core budgets.  This increase in notional funding indicates that schools should be able to make effective provision for the majority of children in their schools with SEND, reflecting the position across other statistically similar areas and the national picture. 
• This means all schools will need to review how their core budgets are being used, and, potentially, change the way they plan, because a larger proportion of their core budget is now assumed to be contributing to SEN provision.
• Schools will need to continue to demonstrate they have used their Notional SEN funding allocation to contribute towards the SEND provision in their setting. This means that there will be an expectation of increased contribution to funding your setting's SEND and AP provision, before an Element 3 contribution is allocated from the High Needs Block
• For some schools, based on the information on their current agreed Graduated Provision Map (GPM), there won't be a planned E3 allocation on their SEN Memo because the evidence that we currently have is that provision costs are fully met by notional funding.  It is recommended that schools ensure that provision for all their children with SEND is fully reflected on their GPM so that they can be funded accordingly.  For academies, this could also include SEND provision within their trust that directly meets the identified needs of the children in the school.  The GPM should be shared at their next Team Around the School (TAS) meeting.  If schools believe their GPM requires urgent revision before their next scheduled TAS meeting, they can contact their team via  the Inclusion and SEND support line, 0333 313 7165, with the relevant details.

Schools are encouraged to:

• Ensure inclusion is planned across the whole school within the whole-school budget, not on a per-child basis.
• Regularly review the quality and impact of provision.
• Maintain up to date Graduated Provision Maps (GPMs), Identification of Needs in Educational Settings (INDES) and Inclusive Provision Self-Evaluation Framework (IPSEF).
• Review transitions carefully, considering planned leavers and whether any time-limited interventions continue to be appropriate.
• Work closely with their Team Around the School (TAS) to help plan confidently for the year ahead.

Support available to shape your provision

• Norfolk County Council remains committed to supporting all schools with SEND provision, including through the various projects within the Local First Inclusion programme such as: ​
  • The SEND and Inclusion Support Model (SISM), which has seen the introduction over the last year of multi-disciplinary Teams Around the School (TAS) for every school, offering increased access to support, early help and expertise and Zone Inclusion Partnerships supporting best practice.
  • Local Planning Partnerships, helping to establish more support for children at risk of exclusion​.
  • The Specialist Outreach Advisory Service (SOAS), which has replaced the School 2 School (S2S) service, provides advice and guidance to mainstream settings to support cohorts of pupils with complex needs.

Budgeting guidance

• Maintained schools should budget on a financial year basis; academies should use the academic year. 
• It may, therefore, be easier for maintained schools to write their GPM based on a financial year in line with their budget, or on an academic year if they organise their provision in this way.  All schools should clearly state at the top of their GPM whether it covers the financial or academic year. 
• Use the information in your 2026-2027 Budget Share as the most accurate estimate for planning purposes. This figure is based on your total 2025-2026 currently agreed GPM, adjusted for the anticipated school's contribution through Notional SEN funding. As 2026-2027 notional funding increases, your E3 allocation will reduce proportionally to maintain the same total SEN funding for 2026-2027.
• Your SEN budget has been forecast based on all the information we currently hold about your school.  If your cohort's needs change significantly, resulting in a provision change, discuss this first with your TAS.  If appropriate, update your GPM and resubmit it for moderation.  
• Once moderation outcomes are received, update GPM and budgets accordingly.
• The summer term TAS meetings will support your transition planning to ensure that your provision continues to meet the needs of your SEN cohort in the most effective and efficient way.
• For the purpose of GPM funding assumptions:
  • the 1.09% general increase in Notional SEN will apply from September 2026 for all schools and academies, to allow time for transition and to support the planning of provision for whole academic years regardless of governance arrangements
  • the 1.3% increase will from April 2026 for LA maintained schools and September 2026 for academies.  This is to reflect when schools and academies will experience the benefit of the reversal of the block transfer in their core budgets. 
• Governors and trustees should understand these funding changes and the relevant inspection frameworks to support effective challenge and decision making.

If you need further support:

• Individual school data showing planned E3 allocations by term for 2026/27 has been updated 23/03/2026 with the Budget Share Tracker on the basis of the latest agreed GPMs and implementing the above assumptions regarding contributions in line with Notional SEN values.
• A technical paper for finance leads has been sent out to schools, outlining how 2026-27 notional SEND funding has been calculated.
• Local Authority Maintained schools can speak with their LA financial adviser where they require financial support.
• Academies can speak with their trust leadership and finance leads for advice. 
• All discussions regarding provision planning can take place at your TAS meeting.
• For further queries, email the Element 3 funding mailbox:   [email protected].

Thank you for your continued commitment to inclusive and effective provision to support all pupils to flourish.

[1] I.e. If pupil numbers and characteristics remained unchanged year-on-year, all schools will see a reduction in these protections as a result of the block transfer reversal.  However, if pupil numbers and characteristics have changed year-on-year, a school may see an increase in relation to those reasons, rather than the block transfer reversal. [Back to text for endnote 1.]

[2] Please note that because of the nature of the funding formula - Notional SEN allocations are not impacted by Minimum Funding Guarantee or Minimum Per Pupil Level protections - and the year-on-year changes that schools will see in their pupil numbers and characteristics, schools will not see, individually, a direct swap of one to the other.  This would not be possible to achieve, and schools budgets change year-on-year with pupil changes.  Schools are encouraged to get in touch if they anticipate that this transition will cause them difficulties. [Back to text for endnote 2.]

[3] In a number of cases, the provision identified by schools on their GPM did not reflect full use of the formulaic E3 funding, which was an identified risk of the formulaic funding approach.  Where this is the case, those schools will see their E3 funding for 26/27 adjusted to reflect the provision that they have identified on their GPM. [Back to text for endnote 3.]

FAQs will be refreshed regularly to reflect the queries being raised by schools 

What will our Element 3 funding allocation be for the Summer Term 2026? 

Allocations for Summer 2026 will be confirmed before the end of the financial year (March 2026).  We will aim to keep allocations proportionally consistent with previous terms: 

• Autumn Term: 4/12ths of the full-year allocation 
• Spring Term: 3/12ths 
• Summer Term: 5/12ths 

What happens if children with high needs leave or join our setting during the year? 

•  Liaise with the child's previous or new school to support a robust transition. 
•  All arrangements will involve parent/carers  
• Review the school's local offer via the setting's Graduated Provision Map (GPM) reflecting on provision as a whole to ensure effective and efficient use of resources  
• Complete and submit an Identification of Needs in Educational Settings (INDES) for the child or young person (CYP), using the INDES webform to notify the LA that this child has left or is joining your setting 
• If changes to provision are required: 
  • Update the GPM internally 
  • Discuss required changes to your provision at your next Team Around the School (TAS) meeting.   
  • Following a conversation with your team around the school, a recommendation may be made for your GPM to be reviewed at the next Element 3 Funding Panel 

What happens if a child at our setting receives a new final EHCP or if their EHCP provision changes? 

As the child will already be receiving SEN provision detailed in their SEN support plan, there should be little difference in provision outlined in section F of the child's new Education, Health and Care Plan (EHCP).  

Should this not be the case, or if there is a significant change following an EHCP review, a provision discussion needs to take place within the Team Around the School or, if more urgent due to the scale of change and the timing of your next meeting, you can contact your TAS via the Inclusion and SEND and inclusion support lineon 0333 313 7165. 

A parent has asked how much money the school gets for their child with SEND?  How do I answer this? 

Relationships based practice that includes regular conversations with parents and carers regarding their child should help to focus attention on ensuring the child's needs are accurately assessed and provision is collaboratively planned that appropriately supports their needs; the impact of provision is regularly reviewed as part of the assess, plan, do, review cycle.  

Schools are legally required to deliver the support outlined in a child's Education, Health and Care Plan. However, they are not obligated to disclose the financial breakdown behind that provision. 

I have made changes to my Graduated Provision Map and discussed at my Team around the School meeting.  How do I request a review to my setting's Element 3 funding allocation? 

Following a provision discussion with your Team around the School where a review of your Element 3 funding allocation has been recommended by the team, please email your updated Graduated Provision Map to [email protected] with the subject heading: Review of Element 3 funding allocation request. Requests will be triaged to determine priority, considering the school's existing funding, current capacity, and significant change in the needs of the cohort. 

How often are the Element 3 funding review panels? 

Funding panels will be held every half term with feedback provided within 3-4 weeks of the panel for settings whose cohort funding has been reviewed. If a request is not agreed, or only partially agreed, the feedback will clearly explain the reasons and offer suggestions for how the school might meet the identified needs using existing resources. Feedback will also be shared with the Team Around the School.   

My submitted GPM has been considered at a moderation panel and I have received the outcome.  What do I do if I would like to discuss the outcome of the moderation further? 

Please send an email to [email protected] explaining that you would like to discuss the outcome of your Graduated Provision Map (GPM) moderation.  Someone will then be in touch to confirm the next steps to take.

My Team Around the School (TAS) is not for another term and I need to make significant changes to my Graduated Provision Map before this time.  How do I request a review to my setting's Element 3 funding allocation? 

We understand that circumstances can change quickly—particularly when a pupil joins your setting with very high medical needs, or a child in your setting receives a new, unexpected diagnosis or change to their medical condition. For example, a child may have been unable to attend school while receiving treatment and now requires some additional, short-term support to reintegrate back into school.

Initially, please discuss the child's needs - specific to their diagnosis and or how they will access their learning - with them (where appropriate) and their family. As far as possible, create a support plan covering up to half a term showing intended attendance over that period and the provision needed to enable the child to access school. This plan should be reviewed and updated regularly.

The school will then need to determine the impact this provision will have on its capacity and any changes or adaptations that will need to be made. Following this, if you believe your Graduated Provision Map (GPM) requires urgent revision before your next scheduled Team Around the School (TAS) meeting, you can contact your team via the Inclusion and SEND support line, 0333 313 7165, with the relevant details. The first step will be a conversation to explore whether the provision can be adapted within your existing resources. If, following that discussion, it is agreed that a solution cannot be found within your current allocation, the TAS may invite you to submit a revised GPM for further consideration. This process ensures that schools can respond to emerging needs while maintaining a fair and consistent approach to Element 3 funding.