Data set from School finances during the Covid-19 pandemic

LA maintained schools' 2019-2022 per pupil expenditure categories

Latest data
Last updated

Per pupil expenditure information for the financial years 2019-20, 2020-21 and 2021-22 for all LA maintained schools, including both a monetary and percentage comparison between each year’s data. All data is in nominal terms so does not remove the effects of inflation.

Data set details

Finance and funding
School finances during the Covid-19 pandemic
Release type
Geographic levels
  • Per pupil expenditure in 2019-20
  • Per pupil expenditure in 2020-21
  • Per pupil expenditure in 2021-22
  • Type of expenditure
Time period

Data set preview

Table showing first 5 rows, from underlying data
202122Financial yearNationalE19 Learning resources (not ICT equipment)EnglandE92000001222.349824774158154.352313058027223.283162886447-67.9975117161308-30.581320127054968.9308498284244.65812559770720.9333381122891640.419761118875251
202122Financial yearNationalE25 Catering suppliesEnglandE92000001199.400680569779155.331959281522208.748553577259-44.0687212882576-22.100587200772353.416594295737234.38866962266649.347873007479624.68798450475116
202122Financial yearNationalE26 Agency supply teaching staffEnglandE92000001103.61701810433771.4191074793437113.819042302286-32.1979106249931-31.073959870734342.399934822941959.367774702596410.20202419794899.84589634462938
202122Financial yearNationalE27 Bought in professional services – curriculumEnglandE92000001124.792860891885103.371819096502139.608919050379-21.421041795383-17.165278239707336.237099953877135.055105221712514.816058158494111.872520633476
202122Financial yearNationalE08 Indirect employee expensesEnglandE9200000142.608092137901629.046770479675633.5927068836023-13.561321658226-31.82804246276654.5459364039266915.6504021922421-9.01538525429928-21.1588569258649

Variables in this data set

Table showing first 5 of 10 variables
Variable nameVariable description
categoryType of expenditure
pp_19_20Per pupil expenditure in 2019-20
pp_20_21Per pupil expenditure in 2020-21
pp_21_22Per pupil expenditure in 2021-22
pp_difference_19_20_to_20_21Percentage change in expenditure between 2019-20 to 2020-21


  1. The academies account return (AAR) data is reported on an academic year basis running from September - August. This is in contrast to the consistent financial reporting (CFR) data for LA maintained schools which is reported on a financial year basis running from April – March.
  2. Due to rounding, some totals and percentages may not correspond to the calculation of individual figures
  3. Due to changes in how total income and total expenditure were calculated across the 3-year period for both AAR and CFR data, the individual categories may not sum to the total. This is mainly due to the subtraction of expenditure category E30 Direct revenue financing.

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