Decision details

To agree the High Needs Budget for 2026-27, setting out the financial pressures and funding available for expenditure that fall within the High Needs Block of the Dedicated Schools Grant.

The Corporate Director – CYPS, in conjunction with the Corporate Director, Resources and the Executive Members for Finance and Schools are asked to:

i) note the financial position and financial projections within the High Needs Block for 2026-27
ii) approve the High Needs Block budget set out in Table 2 and Table 3 (Paper submitted)

As outlined in section 2, it is the responsibility of the Corporate Director – CYPS, in conjunction with the Corporate Director, Resources and the Executive Members for Finance and Schools to take a decision on the High Needs Budget for 2026-27. Recommendation 7.1f in a Joint Report of the Chief Executive and Corporate Director, Resources which was approved by Full Council on 13 February 2026 sets out the delegated authority for this decision.

Section 2 ( For Ref)

On 13 February 2026, Full Council approved a recommendation (7.1f) from a Joint Report of the Chief Executive and the Corporate Director, Resources that:

“…the Corporate Director – Children and Young People’s Service is authorised, in consultation with the Corporate Director, Resources and the Executive Members for Schools and Finance, to take the final decision on the allocation of the [High Needs Block].”

This paper outlines the high-level High Needs Block funding position, the anticipated expenditure and projected in-year deficit position. The outline includes information on the current and projected accumulated deficit position. The paper also refers to decisions made by Executive on 6 January 2026 in relation to Special School budgets and E3 top-up banding payments as well as mitigating actions that the local authority is exploring to reduce the unfunded financial pressure