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STATUTORY INSTRUMENTS
2026 No. 686
EDUCATION, ENGLAND AND WALES
The Inter-authority Recoupment
(England) (Amendment) Regulations 2026
Made - - - - 24th June 2026
Laid before Parliament 26th June 2026
Coming into force - - 1st September 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by sections
207(1) and 210(7) of the Education Act 2002(1).
Citation, commencement and extent
1. These Regulations—
(a) may be cited as the Inter-authority Recoupment (England) (Amendment) Regulations
2026,
(b) come into force on 1st September 2026, and
(c) extend to England and Wales.
Amendments to the Inter-authority Recoupment (England) Regulations 2013
2.—(1) The Inter-authority Recoupment (England) Regulations 2013(2) are amended in
accordance with paragraphs (2) to (6).
(2) In regulation 1 (citation, commencement and application)—
(a) in paragraph 2, omit “5,”;
(b) after paragraph 2, insert—
“(2A) Regulation 5 applies in relation to education provided during the period
beginning with 1st April 2013 and ending immediately before 1st September 2026.
(2B) Regulation 5A applies in relation to education provided on or after 1st September
2026.”.
(1) 2002 c. 32. Section 207(1) was amended by S.I. 2010/1158. Section 210(7) was amended by section 21(3) of the Learner
Travel (Wales) Measure 2008 (nawm 2). See section 212(1) of the Education Act 2002 for the definition of “regulations”.
(2) S.I. 2013/492, amended by S.I. 2014/2103.Document Generated: 2026-06-26
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
(3) In regulation 3 (interpretation), omit the definition of “special school”(3).
(4) In the heading of regulation 5 (cases in which recoupment is required: English home authority,
English providing authority), for “required” substitute “required for education provided before 1st
September 2026”.
(5) After regulation 5 insert—
“Cases in which recoupment is required for education provided from 1st September
2026: English home authority, English providing authority
5A.—(1) This regulation applies to education provided to a looked after child—
(a) for whom an EHC plan(4) is maintained under section 37(1) of the Children and
Families Act 2014(5);
(b) who is attending a special school.
(2) Where provision for any education to which this regulation applies is made by a
providing authority(6) in England in respect of a looked after child who belongs to the area of
a home authority(7) in England, the home authority must pay to the providing authority—
(a) such amount as the home authority and the providing authority agree, or
(b) where no such agreement is reached within six months from the date on which
the providing authority submits a claim for payment to the home authority under
regulation 10 in respect of the costs incurred by making provision for the education
of that looked after child, an amount equal to the sum of the expenditure in
paragraph (3).
(3) The expenditure in this paragraph is all expenditure incurred by the providing authority
by making provision for the education of the looked after child during the period to which the
claim for payment referred to in paragraph (2)(b) relates, which—
(a) includes expenditure incurred by or under any enactment relating to the provision of
transport for the looked after child to and from the school at which the looked after
child is a registered pupil during that period, and
(b) excludes any amount received by the providing authority in respect of the looked
after child through the Dedicated Schools Grant for that period.
(4) In paragraph (3)(b), “Dedicated Schools Grant” means the grant of that name paid to a
local authority by the Secretary of State under section 14 of the Education Act 2002 (power of
Secretary of State and National Assembly for Wales to give financial assistance for purposes
related to education or children etc)(8).”.
(6) In regulation 8 (cases in which recoupment is permitted: English home authority, English
providing authority) in paragraph (2), for “4 or 5” substitute “4, 5 or 5A”.
(3) Regulation 3 defines “special school” as having the meaning given in section 6(2) (nursery schools) of the Education Act 1996
(c. 56). Section 6(2) was repealed by paragraph 2(2) of Schedule 3 to the Children and Families Act 2014 (c. 6). A school in
England is a “special school” if it meets the requirements of section 337(1) (special schools) of the Education Act 1996. A
school in Wales is a “special school” if it meets the requirements of section 337(2) of the Education Act 1996. Section 337
of the Education Act 1996 applies to section 207 of the Education Act 2002, S.I. 2013/492 and these Regulations by virtue
of section 212(2) and (3)(i) of the Education Act 2002.
(4) “EHC Plan” is defined in section 579(1) of the Education Act 1996 (general interpretation), which applies to section 207 of
the Education Act 2002, S.I. 2013/492 and these Regulations by virtue of section 212(2) and (3)(i) of the Education Act 2002.
(5) 2014 c. 6.
(6) “Providing authority” is defined in section 207(1) of the Education Act 2002.
(7) “Home authority” is defined in section 207(1) of the Education Act 2002. S.I. 1996/615 makes provision for determining to
which local authority’s area a person belongs.
(8) Section 14 was amended by section 59(1) to (4) of the Children Act 2004 (c. 31), section 98 of, and paragraph 23 of Schedule 14
to, the Education Act 2005 (c. 18), section 15(1) and (2) of the Education Act 2011 (c. 21) and S.I. 2010/1158 and 2019/1027.
2Document Generated: 2026-06-26
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Georgia Gould
Minister of State
24th June 2026 Department for Education
3Document Generated: 2026-06-26
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Inter-authority Recoupment (England) Regulations 2013 (S.I.
2013/492) (“the 2013 Regulations”), which make provision for recoupment of costs between local
authorities where a person belonging to the area of one authority (“the home authority”) in England
is educated by another authority (“the providing authority”) in England or Wales.
Regulation 2(2) amends regulation 1 of the 2013 Regulations to provide that regulation 5 of the 2013
Regulations now applies to education provided during the period beginning with 1st April 2013 and
ending immediately before 1st September 2026 and new regulation 5A applies to education provided
on or after 1st September 2026.
Regulation 2(3) omits the definition of “special school” from regulation 3. Schools in England and
Wales are “special schools” if they meet the requirements of section 337(1) or (2) respectively of
the Education Act 1996.
Regulation 2(4) amends the heading of regulation 5 to make it clear that it now applies to education
provided during the period beginning with 1st April 2013 and ending immediately before 1st
September 2026.
Regulation 2(5) inserts new regulation 5A into the 2013 Regulations, which applies to education
provided on or after 1st September 2026 for a looked after child for whom an EHC plan is maintained
or who attends a special school. Regulation 5A provides that, where a providing authority in England
makes provision for such education for a looked after child who belongs to the area of a home
authority in England, the home authority must pay such amount to the providing authority as the
home authority and the providing authority agree. Where no such agreement is reached within 6
months of the providing authority submitting its claim for payment to the home authority under
regulation 10 of the 2013 Regulations, the home authority must pay to the providing authority
an amount equal to all expenditure incurred by the providing authority making provision for the
education of the looked after child during the period to which the claim for payment relates, including
home to school transport costs, but excluding any amount received by the providing authority in
respect of the looked after child through the Dedicated Schools Grant for that period.
Regulation 2(6) amends regulation 8 of the 2013 Regulations, so that it does not apply to education
to which new regulation 5A, as well as regulations 4 and 5, of the 2013 Regulations apply.
An impact assessment has not been produced for this instrument as no, or no significant, impact on
the private, voluntary sector or community bodies is foreseen.
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