Rankings · Methodology · Financial health · Schools funding deficit
High-needs (DSG) deficit as a share of net revenue expenditure
Lower is better. One of the measures behind the schools funding deficit score; councils are listed by their rank on it alone, which is not their overall rank. The median of the 130 is 8.8%.
Negative DSG adjustment account at year end / net revenue expenditure. These deficits sit in an unusable reserve under a statutory override. For 2026-27 the government is offering councils with an approved SEND reform plan a High Needs Stability Grant covering 90% of the deficit recorded at 31 March 2026 (GOV.UK, High needs funding 2026 to 2027 operational guide). This measure is the deficit before any such grant.
| Rank | Council | High-needs (DSG) deficit as a share of net revenue expenditure | Type |
|---|---|---|---|
| =1 | Barking and Dagenham | 0.0% | London borough |
| =1 | Barnet | 0.0% | London borough |
| =1 | Birmingham | 0.0% | Metropolitan borough |
| =1 | Bradford | 0.0% | Metropolitan borough |
| =1 | Camden | 0.0% | London borough |
| =1 | Coventry | 0.0% | Metropolitan borough |
| =1 | Islington | 0.0% | London borough |
| =1 | Luton | 0.0% | Unitary council |
| =1 | Milton Keynes | 0.0% | Unitary council |
| =1 | Nottingham | 0.0% | Unitary council |
| =1 | Portsmouth | 0.0% | Unitary council |
| =1 | Southend-on-Sea | 0.0% | Unitary council |
| 13 | Darlington | 0.1% | Unitary council |
| 14 | Westminster | 0.4% | London borough |
| 15 | Brighton and Hove | 0.6% | Unitary council |
| 16 | North Yorkshire | 0.6% | Unitary council |
| 17 | Lambeth | 0.7% | London borough |
| 18 | Newham | 0.7% | London borough |
| 19 | Bedford | 0.9% | Unitary council |
| 20 | Liverpool | 1.2% | Metropolitan borough |
| 21 | Wakefield | 1.6% | Metropolitan borough |
| 22 | Gateshead | 1.8% | Metropolitan borough |
| 23 | Newcastle upon Tyne | 2.0% | Metropolitan borough |
| 24 | Oldham | 2.8% | Metropolitan borough |
| 25 | North Lincolnshire | 3.0% | Unitary council |
| 26 | Thurrock | 3.1% | Unitary council |
| 27 | Haringey | 3.4% | London borough |
| 28 | Blackburn with Darwen | 3.5% | Unitary council |
| 29 | Redbridge | 3.6% | London borough |
| 30 | Kensington and Chelsea | 3.6% | London borough |
| 31 | Blackpool | 4.1% | Unitary council |
| 32 | Sheffield | 4.5% | Metropolitan borough |
| 33 | Warrington | 4.8% | Unitary council |
| 34 | Leeds | 4.8% | Metropolitan borough |
| 35 | Telford and Wrekin | 5.0% | Unitary council |
| 36 | Northumberland | 5.1% | Unitary council |
| 37 | Waltham Forest | 5.2% | London borough |
| 38 | Wolverhampton | 5.3% | Metropolitan borough |
| 39 | Ealing | 5.8% | London borough |
| 40 | Southampton | 5.9% | Unitary council |
| 41 | Hackney | 5.9% | London borough |
| 42 | Peterborough | 6.0% | Unitary council |
| 43 | North Tyneside | 6.0% | Metropolitan borough |
| 44 | Bolton | 6.1% | Metropolitan borough |
| 45 | York | 6.2% | Unitary council |
| 46 | St. Helens | 6.3% | Metropolitan borough |
| 47 | Brent | 6.4% | London borough |
| 48 | Southwark | 6.4% | London borough |
| 49 | Torbay | 6.8% | Unitary council |
| 50 | County Durham | 6.9% | Unitary council |
| 51 | Hounslow | 7.2% | London borough |
| 52 | Enfield | 7.3% | London borough |
| 53 | Hammersmith and Fulham | 7.8% | London borough |
| 54 | Hartlepool | 7.9% | Unitary council |
| 55 | Barnsley | 8.0% | Metropolitan borough |
| 56 | Wigan | 8.0% | Metropolitan borough |
| 57 | Rotherham | 8.1% | Metropolitan borough |
| 58 | Manchester | 8.3% | Metropolitan borough |
| 59 | Richmond upon Thames | 8.3% | London borough |
| 60 | Buckinghamshire | 8.3% | Unitary council |
| 61 | Lewisham | 8.5% | London borough |
| 62 | Stockton-on-Tees | 8.7% | Unitary council |
| 63 | Kingston upon Hull, City of | 8.8% | Unitary council |
| 64 | Windsor and Maidenhead | 8.8% | Unitary council |
| 65 | Medway | 9.0% | Unitary council |
| 66 | Tower Hamlets | 9.1% | London borough |
| 67 | Isle of Wight | 9.4% | Unitary council |
| 68 | Sunderland | 9.5% | Metropolitan borough |
| 69 | Bury | 9.5% | Metropolitan borough |
| 70 | Greenwich | 9.7% | London borough |
| 71 | Salford | 9.7% | Metropolitan borough |
| 72 | Leicester | 10.4% | Unitary council |
| 73 | Derby | 10.5% | Unitary council |
| 74 | Bexley | 10.6% | London borough |
| 75 | Cornwall | 10.8% | Unitary council |
| 76 | Swindon | 10.9% | Unitary council |
| 77 | Sutton | 11.2% | London borough |
| 78 | South Tyneside | 11.8% | Metropolitan borough |
| 79 | North Northamptonshire | 11.8% | Unitary council |
| 80 | Kingston upon Thames | 12.0% | London borough |
| 81 | Wandsworth | 12.1% | London borough |
| 82 | Westmorland and Furness | 12.3% | Unitary council |
| 83 | Cheshire West and Chester | 12.5% | Unitary council |
| 84 | Harrow | 12.9% | London borough |
| 85 | Stoke-on-Trent | 13.0% | Unitary council |
| 86 | West Northamptonshire | 13.7% | Unitary council |
| 87 | Redcar and Cleveland | 14.3% | Unitary council |
| 88 | Trafford | 14.3% | Metropolitan borough |
| 89 | Walsall | 14.7% | Metropolitan borough |
| 90 | East Riding of Yorkshire | 15.0% | Unitary council |
| 91 | West Berkshire | 15.3% | Unitary council |
| 92 | Shropshire | 15.4% | Unitary council |
| 93 | Slough | 15.9% | Unitary council |
| 94 | Bromley | 16.0% | London borough |
| 95 | Tameside | 16.5% | Metropolitan borough |
| 96 | Rochdale | 16.6% | Metropolitan borough |
| 97 | Croydon | 16.8% | London borough |
| 98 | Herefordshire, County of | 17.1% | Unitary council |
| 99 | Doncaster | 17.6% | Metropolitan borough |
| 100 | Bristol, City of | 17.6% | Unitary council |
| 101 | Wirral | 17.8% | Metropolitan borough |
| 102 | North East Lincolnshire | 18.0% | Unitary council |
| 103 | Halton | 18.3% | Unitary council |
| 104 | Knowsley | 18.7% | Metropolitan borough |
| 105 | Middlesbrough | 19.1% | Unitary council |
| 106 | North Somerset | 19.1% | Unitary council |
| 107 | Somerset | 19.3% | Unitary council |
| 108 | Calderdale | 19.3% | Metropolitan borough |
| 109 | Solihull | 19.4% | Metropolitan borough |
| 110 | Wiltshire | 19.4% | Unitary council |
| 111 | South Gloucestershire | 20.3% | Unitary council |
| 112 | Stockport | 20.6% | Metropolitan borough |
| 113 | Kirklees | 20.7% | Metropolitan borough |
| 114 | Rutland | 21.4% | Unitary council |
| 115 | Reading | 24.9% | Unitary council |
| 116 | Bath and North East Somerset | 25.7% | Unitary council |
| 117 | Plymouth | 26.7% | Unitary council |
| 118 | Central Bedfordshire | 26.8% | Unitary council |
| 119 | Bracknell Forest | 27.6% | Unitary council |
| 120 | Wokingham | 30.6% | Unitary council |
| =121 | Sefton | 31.4% | Metropolitan borough |
| =121 | Havering | 33.9% | London borough |
| =121 | Dorset | 35.5% | Unitary council |
| =121 | Merton | 37.1% | London borough |
| =121 | Cheshire East | 40.2% | Unitary council |
| =121 | Hillingdon | 42.5% | London borough |
| =121 | Bournemouth, Christchurch and Poole | 49.3% | Unitary council |
Period: 2025-26. Source: Calculated from MHCLG Revenue Outturn and Capital Outturn Return, ONS population, MHCLG dwelling stock and planning statistics. Councils with the same figure share a rank, and so do those beyond the 5th and 95th percentiles, because extreme values are capped before scoring (why). How we score
No figure
- Cumberland: Revenue Outturn return not received in time for publication
- Dudley: Revenue Outturn return not received in time for publication
- Sandwell: Revenue Outturn return not received in time for publication
Shown but not ranked
- City of London: 0.0%
- Isles of Scilly: Revenue Outturn return not received in time for publication