
PE and School Sport premium for primary schools
About the PE and sport premium
All young people should have the opportunity to live healthy and active lives. A positive experience of sport and physical activity at a young age can build a lifetime habit of participation, and is central to meeting the government’s ambitions for a world-class education system.
Physical activity has numerous benefits for children and young people’s physical health, as well as their mental wellbeing (increasing self-esteem and emotional wellbeing and lowering anxiety and depression), and children who are physically active are happier, more resilient and more trusting of their peers. Ensuring that pupils have access to sufficient daily activity can also have wider benefits for pupils and schools, improving behaviour as well as enhancing academic achievement.
The funding is a ring-fenced grant for English primary schools to provide additional and sustainable improvements to the quality of PE, sport and physical activity. Allocations to schools are determined by a formula based on pupil numbers.
.PE and sport premium for primary schools - GOV.UK
You will continue to receive PE and sport premium transitional funding based on the number of pupils you have in years 1 to 6. There is absolutely no carry over permitted next year so all funding must be spent and accounted for by July 31 2027.
This will be the last year of this funding, hence the reference to transition, because it will be replaced by a new infrastructure next year. For the year 2026 to 2027, the amounts payable will be:
- schools with 16 or fewer eligible pupils will receive £390 per pupil
- schools with 17 or more eligible pupils will receive £6240 and an additional payment of £10 per pupil
Please note that although the funding is dictated by the number of pupils Y1-Y6, the funding can be spent on Reception.
LA Schools will receive the funding allocation on 30 October 2026.
Academies & Free Schools will receive the funding allocation on 9 November 2026
Non-maintained special schools will receive the funding allocation on 18 December 2026.Conditions of grant
You must use the PE and sport premium funding to:
- build capacity and capability in the school, ensuring improvements to the quality of PE, sport and physical activity provision are sustainable and will benefit pupils joining the school in future
- develop or add to the PE, sport and physical activity that the school provides
If a MAT pools the funding between schools, you must use it to benefit the children in every qualifying school in the MAT. Please remember this is children's money
You should focus on making improvements in 5 key areas:
- increase all staff’s confidence, knowledge and skills in teaching PE and sporting activities
- increase all pupils’ engagement in regular physical activity and sporting activities
- raise the profile of PE and sport across the school, to support whole school improvement
- offer a broader and more equal experience of a range of sports and physical activities to all pupils, and ensure equal access to sport for boys and girls
- increase participation in competitive sport
You can access the latest PE and Sport Premium Conditions of Grant here.
This sets out the terms of the grant, including how funding can be used, what spending is not permitted and the requirements schools must meet
You must follow the terms set out in the conditions of grant document.If a school, or MAT does not comply with these terms, the Secretary of State may require the school to repay all or any part of the PE and sport premium funding paid
I have picked out some key headlines from the Conditions of grant document
1. Transport costs for top-up swimming, extra-curricular and competitive activities You can use the PE and sport premium funding to fund transport costs to:
- top-up swimming sessions
- participate in competitive events, either during or outside the school day
- travel to extra-curricular opportunities to give children access to other sporting activities or specialist sport instruction
2. What you cannot use the PE and sport premium for
- You must not use funding for capital expenditure (see point 3 below)
- You must not use the funding to employ coaches or specialist teachers to cover planning preparation and assessment arrangements, and you must not use the funding to pay staff salaries
- You must not use the funding to teach the minimum requirements of the national curriculum, or the existing PE curriculum for academies. This includes curriculum swimming. This must be funded through core funding.
- You must not use the funding to buy services to deliver or use in following academic years. This includes paying for invoices and subscriptions in advance.
- Staff PE kit
3. Capital expenditure
Capital expenditure does not include spending which only maintains the value of an existing asset.
You can use the premium for maintenance costs associated with existing assets. For example, you can repaint lines on a playground, repair the swimming pool, or maintain fixed play equipment. These facilities are existing assets, and the expenditure is routine maintenance, not capital investment. If you are unsure if a particular cost is revenue expenditure please contact me for advice.
4. Staffing
You must not use the funding to employ coaches or specialist teachers to cover planning preparation and assessment arrangements.You must not use the funding to pay staff salaries. You can use the Primary PE and Sport Premium funding to cover staff for sports fixtures, but only if it strictly provides additional or expanded competitive opportunities for pupils.
5. Accountability
Completing the digital expenditure reporting return
You must complete the digital expenditure reporting return at the end of the academic year. Each qualifying school in a MAT must individually complete the return.
The return outlines:
- how you have used your PE and sport premium funding
- the impact your spending has had on achieving the aims and objectives of the funding
You will also need to report on the percentage of pupils in your year 6 cohort who met the national curriculum swimming and water safety requirements, to:
- swim competently, confidently and proficiently over a distance of at least 25 metres
- use a range of strokes effectively – for example, front crawl, backstroke and breaststroke
- perform safe self-rescue in different water-based situations
Each individual recipient school in a MAT must publish a report on its own website detailing how it has spent its premium.
A MAT cannot publish a single document to cover all schools.
PE and sport premium transition toolkit
The PE and sport premium transition toolkit may be helpful to plan, break down and record how you use the PE and sport premium funding throughout the year.You can then use this to complete the digital expenditure reporting return at the end of the academic year. The toolkit is on the Association for PE website
There are three resources designed to be used together and support compliance with the PE and sport premium.
Part A – Monitoring Form
- Part A supports schools to reflect on previous spending, identify priorities, plan activity, monitor progress, evaluate impact and evidence outcomes throughout the academic year. It is intended to act as a live working document and support preparation for reporting.
Part B – Spend Tracker
- Part B supports schools to record and monitor PE and sport premium expenditure throughout the year, helping schools track allocations, reconcile spending, maintain accurate financial records and prepare for end-of-year reporting.
Part C – Strategic Guidance and Practical Ideas
- Part C provides reflection questions, practical examples, evidence-informed suggestions and strategic considerations across the five key indicators.
Cambridgeshire County Council provides a working definition of Capital Funding, so allowing schools to invest the Premium in the spirit in which it is intended. This may help maintained schools develop some clarity over this caveat. Academies and MATs must be guided by their leadership teams.
For academies, capital expenditure is defined in the academies handbook as: “capital assets or funding are those from which an entity expects to derive benefit for more than one year: typically land, buildings, vehicles and information technology. They are usually called fixed assets.”
Small purchases should not be capitalised. Your school or trust should determine an appropriate (de minimis) value, below which transactions should be charged to revenue.
The DfE clearly states that it is not appropriate to use PE and sport premium funding to fund the cost of a specially constructed ‘Daily Mile’ course.


