Defra does not plan to assess the potential financial impact of FSA charges. The FSA is responsible for setting and reviewing its charging framework, which includes considering any impacts on abattoirs.

All Animal Health Certificate (AHC) fees are set by veterinary surgeons or veterinary practices and are a private matter between individual practices and their clients and neither the Royal College of Veterinary Surgeons (RCVS), the UK regulator of the veterinary profession, nor Defra intervene in the level of fees that are charged.

The Competition and Markets Authority conducted a market investigation into veterinary services for household pets, which noted an above-inflation rise in fees. Defra will respond to this report in due course and set out its ambition to tackle these concerns through reforms to the Veterinary Surgeons Act 1966.

Food safety is non-negotiable. Vets and Meat Hygiene Inspectors carry out essential work every day that protects public health, upholds animal welfare, and underpins the £11.3 billion meat industry. The ruling does not challenge the principle of inspection charging. We know businesses will want clarity on what this will ultimately mean in practice, the FSA will provide further information as quickly as the legal process allows.

Defra engages regularly with other government departments and stakeholders across the farming, food and abattoir sector on matters within the Department’s remit.

Local authorities are legally responsible for securing sufficient childcare to meet the needs of parents in their area, under Section 6 of the Childcare Act 2006. The Early Education and Childcare Statutory Guidance (Part B) further requires them to report annually to elected council members on how they are meeting this duty and to make these reports accessible to parents.

The department provides local authorities with a range of tools and data to complement local assessments and help them plan strategically for sufficiency. This includes:

• National-level modelling of childcare usage and workforce needs, using data from Ofsted-registered providers and national surveys.
• Estimates of future demand, including the impact of population growth and housing development.
• Indicative forecasts of the number of places and staff required to meet the expanded entitlements rolling out through to September 2025.

There are over 5,800 more providers delivering childcare entitlements than last year, the first increase in five years, and the biggest increase since data became available in 2018. This comes alongside an 18,000 increase in the number of staff delivering the entitlements in private, voluntary and independent providers. This is backed by significant government investment totalling over £8 billion for early years entitlements in 2025/26.

The department is committed to rolling out the expanded childcare entitlements, working hand in hand with the early years sector.

In 2026/27, the government is expecting to spend over £9 billion on early years entitlements, supporting more parents to balance family life and work.

The department updated existing statutory guidance for local authorities, which emphasises transparency at the heart of how the entitlement should be passed on to parents.

Providers should set out how many government-funded hours parents are receiving, to ensure parents understand their usage of the entitlements.

Providers remain able to charge parents for any additional, private paid hours according to their usual terms and conditions, provided taking up private paid hours is not a condition of accessing the entitlements place.

The department's guidance on charging for school activities is clear that there should be no charge for state funded education. Section 454 of the Education Act 1996 prohibits schools from charging for education during school hours or for the supply of materials, books or other equipment, like laptops or IT equipment, that are required for education during school hours. Schools may ask parents to make a voluntary contribution towards the cost of equipment, but must make clear that these are voluntary. The Act allows an exemption to enable schools to charge for equipment where a parent wants their child to own it, but parents should not be pressured into this. The guidance on charging for school activities can be accessed here: https://www.gov.uk/government/publications/charging-for-school-activities.

It is this government’s ambition that all families have access to high-quality, affordable and flexible early education and care, giving every child the best start in life and delivering on our Plan for Change.

Government funding for the entitlements does not cover consumables like meals, nappies or sun cream or additional activities, such as trips, so providers are able to ask parents to pay for these things.

However, in line with a recent high court judgment, these charges must not be mandatory or a condition of accessing a funded place. The high court judgement is accessible here: https://caselaw.nationalarchives.gov.uk/ewhc/admin/2025/224. The government’s guidance sets out requirements for the delivery of the early education and childcare entitlements in line with the law.

The statutory guidance emphasises transparency at the heart of how the entitlement should be passed on to parents, including that any costs should be clearer on invoices and websites. Providers have until January 2026 to update their information in line with transparency requirements.

The government believes it is right these changes were introduced as soon as possible in order to raise the funding needed to help deliver our commitments to public services, including those relating to education and young people. Together, the VAT and business rates reforms are expected to raise £1.8 billion per year by the 2029/30 financial year.

The government believes it is right these changes were introduced as soon as possible in order to raise the funding needed to help deliver our commitments to public services, including those relating to education and young people. Together, the VAT and business rates reforms are expected to raise £1.8 billion per year by the 2029/30 financial year.

​Nobody should have to miss out on education because of their period, which is why the department provides free period products to girls and women in their place of study through the Period Products Scheme. The scheme aims to remove periods as a barrier to accessing education and addresses pupils being unable to afford period products. Since the scheme began in 2020, 82% of eligible organisations in Devon have placed at least one order.

The scheme offers a broad range of products for organisations to choose from, including certified organic and chemical-free tampons and pads, as well as reusable options such as period pants. The Lil-Lets organic range, available on the scheme, meets recognised certification standards and is free from harmful chemicals.

It is our ambition that all families have access to high-quality, affordable and flexible early education and care, giving every child the best start in life. This is key to the government’s Plan for Change, which starts with reaching the milestone of a record number of children being ready for school. That also means ensuring the sector is financially sustainable and confident as it continues to deliver entitlements and high-quality early years provision going forward.

In 2025/26 alone, this government plans to spend over £8 billion on early years entitlements and we have increased the early years pupil premium by over 45%. On top of this, we are providing further supplementary funding of £75 million for the Early Years Expansion Grant.

To set early years funding rates, we uplift the national average rate from the previous year taking into account cost pressures facing the sector, including forecasts of average earnings and inflation, and the National Living Wage. We use the early years national funding formulae (EYNFF) to distribute the early years entitlements budget to local authorities. The EYNFF includes a base rate for each child, which is the same minimum funding for every child no matter where they live or whether they have additional needs. This rate is based on the core costs of childcare provision and has been informed by the cost of childcare review.

To make sure we can account for the differences in costs across the country, such as on staffing and premises costs, we also apply an area cost adjustment for each area. This approach only increases funding, it never reduces the base rate or additional needs funding.

The average hourly funding rate provided for 3 and 4-year-olds since 2018 is as follows:

It is our ambition that all families have access to high-quality, affordable and flexible early education and care, giving every child the best start in life. This is key to the government’s Plan for Change, which starts with reaching the milestone of a record number of children being ready for school. That also means ensuring the sector is financially sustainable and confident as it continues to deliver entitlements and high-quality early years provision going forward.

In 2025/26 alone, this government plans to spend over £8 billion on early years entitlements and we have increased the early years pupil premium by over 45%. On top of this, we are providing further supplementary funding of £75 million for the Early Years Expansion Grant.

To set early years funding rates, we uplift the national average rate from the previous year taking into account cost pressures facing the sector, including forecasts of average earnings and inflation, and the National Living Wage. We use the early years national funding formulae (EYNFF) to distribute the early years entitlements budget to local authorities. The EYNFF includes a base rate for each child, which is the same minimum funding for every child no matter where they live or whether they have additional needs. This rate is based on the core costs of childcare provision and has been informed by the cost of childcare review.

To make sure we can account for the differences in costs across the country, such as on staffing and premises costs, we also apply an area cost adjustment for each area. This approach only increases funding, it never reduces the base rate or additional needs funding.

The average hourly funding rate provided for 3 and 4-year-olds since 2018 is as follows:

It is our ambition that all families have access to high-quality, affordable and flexible early education and care, giving every child the best start in life. This is key to the government’s Plan for Change, which starts with reaching the milestone of a record number of children being ready for school. That also means ensuring the sector is financially sustainable and confident as it continues to deliver entitlements and high-quality early years provision going forward.

In 2025/26 alone, this government plans to spend over £8 billion on early years entitlements and we have increased the early years pupil premium by over 45%. On top of this, we are providing further supplementary funding of £75 million for the Early Years Expansion Grant.

To set early years funding rates, we uplift the national average rate from the previous year taking into account cost pressures facing the sector, including forecasts of average earnings and inflation, and the National Living Wage. We use the early years national funding formulae (EYNFF) to distribute the early years entitlements budget to local authorities. The EYNFF includes a base rate for each child, which is the same minimum funding for every child no matter where they live or whether they have additional needs. This rate is based on the core costs of childcare provision and has been informed by the cost of childcare review.

To make sure we can account for the differences in costs across the country, such as on staffing and premises costs, we also apply an area cost adjustment for each area. This approach only increases funding, it never reduces the base rate or additional needs funding.

The average hourly funding rate provided for 3 and 4-year-olds since 2018 is as follows:

The government’s Plan for Change sets out a commitment to give children the best start in life, breaking the link between background and opportunity. We want a record proportion of children (75%) to achieve a good level of development by the end of reception by 2028. By focusing on child development rather than just childcare, the government aims to ensure that children are better prepared for school and future learning.

In 2025/26 alone, we plan to provide over £8 billion for the early years entitlements. This is a more than 30% increase compared to 2024/25, as we roll out the expansion of the entitlements.

As announced at the Spending Review, the government will provide an additional £1.6 billion per year by 2028/29, compared to 2025/26, to continue the expansion of government-funded childcare for working parents. Employment Allowance is being increased to protect businesses by providing relief of up to £10,500 per annum on their employer Class 1 National Insurance contributions liabilities from 6 April 2025. Early years childcare providers are entitled to claim the Employment Allowance if they are private businesses or charities, and we expect the vast majority will be eligible to do so.

Funding for the early years entitlements is based on part-time equivalent (PTE) hours. We define 1 PTE as 15 hours across 38 weeks a year (570 funded hours per annum).

Early years entitlements funding is allocated to local authorities through the early years block of the dedicated schools grant (DSG). DSG allocations are published annually on GOV.UK. The figures requested have been provided in the attached table.

Early years entitlements funding is demand led, so allocations are updated to reflect actual take-up throughout the year. Final allocations for a financial year are available in the July following the financial year ending in March.

The department does not hold this information.

The Childcare Act 2006 places a duty on local authorities to make sure that there are enough childcare places within its locality for working parents, or for parents who are studying or training for employment, for children aged 0 to 14, or up to 18 for disabled children. In the unlikely event that a parent's childcare provider becomes insolvent or goes bankrupt, parents can contact their local authority who can provide guidance and resources to help them transition to a new provider.

The department had over 3,000 schools apply to be part of the early adopter scheme, so as expected there has been some movement in the schools taking part as we finalised the 750 running from April, but that has been minimal.

The list of schools taking part in the breakfast clubs early adopter scheme can be found here: https://www.gov.uk/government/publications/breakfast-clubs-early-adopters-schools-in-the-scheme.

The department has used existing programmes and costs to determine the funding rates, and this has been tested and refined with a range of schools. We are confident that the total funding will enable schools to meet the minimum expectations, which is a 30-minute club with breakfast meeting the school food standards, based on existing provision operating in schools.

One function of the early adopters is to test how schools utilise the funding, and the department has a robust strategy to capture and analyse this data. Decisions about the overall budget envelope for breakfast clubs national rollout is subject to the next spending review.

Tax policy is a matter for HM Treasury.

As set out in the government response to the technical note on applying VAT to private school fees, the government believes it was right to introduce these changes as soon as possible in order to raise the funding needed to help deliver our education priorities for the 94% of children who attend state schools in the UK. This response is accessible at: https://www.gov.uk/government/publications/vat-on-private-school-fees-removing-the-charitable-rates-relief-for-private-schools.

As a result of the January 2025 start date, the VAT policy is forecast to raise £460 million in the 2024/25 financial year.

The January 2025 start date gave schools and parents five months to prepare from the date the policy was announced.

HMRC has taken action to support private schools through the change, including providing detailed guidance, running webinars and allocating additional resource to process VAT registration applications.

It is the government’s ambition that all families have access to high-quality, affordable and flexible early education and care, giving every child the best start in life and delivering on our Plan for Change.

The department does not prevent early education and childcare providers from charging parents for hours that are additional to any government funded early education place to which they are entitled. These are a private transaction between parents and their provider.

However, where providers agree to offer early education entitlements places that are funded by the taxpayer, it is a statutory requirement that those places must be available free of charge to parents. This means that mandatory charges associated with entitlements places are not permitted, and this was confirmed by the High Court in February this year. However, as departmental statutory guidance sets out, providers may offer and charge parents for food and extras, such as nappies, on an optional basis.

Next year alone, the department plans to provide over £8 billion for the early years entitlements. This is a more than 30% increase compared to 2024/25.

The government is delivering the largest ever uplift to the early years pupil premium, increasing the rate by over 45% to up to £570 per eligible child per year.

The department has confirmed funding rates for 2025/26 and announced a new £75 million expansion grant to support providers to deliver the additional staff and places required for next September.

A further £37 million of capital funding has been allocated to create or expand 300 school-based nurseries.

It is the government’s ambition that all families have access to high-quality, affordable and flexible early education and care, giving every child the best start in life and delivering on our Plan for Change.

This working parent entitlement aims to support parents to return to work or to work more hours if they wish. To be eligible, parents must expect to earn the equivalent of 16 hours a week at National Minimum Wage (£195 per week/£10,158 per year in 2025/26), and less than £100,000 adjusted net income per year.

The government needs to use public funds in a way that provides value for money and considers it reasonable to target this funding at those individuals earning under £100,000 adjusted net income. Only a small proportion of parents (estimated to be 3.8% of parents of 3 and 4-year-olds in 2023/24) earn over the £100,000 adjusted net income maximum threshold. Further information can be found at the following address: https://explore-education-statistics.service.gov.uk/find-statistics/education-provision-children-under-5/2024.

Parents who earn over maximum income threshold can still claim the universal 15 hours for 3 and 4-year-olds in England.

The department has taken action to improve transparency and protect parents from additional charges on top of their entitlement, ensuring the funded hours remain accessible for parents. We updated our statutory guidance on 21 February 2025, reconfirming that there must be no mandatory additional charges associated with entitlement hours. The guidance also sets out the expectation that local authorities ensure providers have set out additional charges clearly and upfront on websites and invoices by January 2026.