Exceptional learning support: information for completing the cost form
Updated 13 August 2026
Applies to England
Overview
All colleges, training organisations and employers that receive funding from the Department for Education (DfE), the Department for Work and Pensions (DWP), or both, must use the exceptional learning supportÌý(ELS) cost form to submit estimated and final costs for each learner whose learning support costs exceed £19,000 in the relevant funding year.
For 2025 to 2026 ELS claims, you must submit the exceptional learning support: estimated cost form for 2025 to 2026 via .
For 2026 to 2027 ELS claims, you must submit the exceptional learning support: estimated cost form for 2026 to 2027 via the .
You must meet the requirements for claiming learning support and exceptional learning support costs set out in the:
- Adult skills fund: funding rules
- Apprenticeship funding rules
- Advanced learner loans funding and performance management rules
We will review learners who require support costs of more than £19,000 on an individual basis. All ELS claims are subject to affordability.
Before claiming ELS
You must claim £150 a month learning support through theÌýindividualised learner record (ILR) before claimingÌýELS. If the learning support funding received through theÌýILRÌýis less than £19,000, claim the difference through the earnings adjustment statement (EAS) process. You should claim anything above £19,000 through theÌýELSÌýprocess, which is outlined in this guidance.
If your contract allocation is less than £19,000, only claim up to the value of your remaining contract allocation throughÌýEAS. Claim any amount above the contract allocation through theÌýELSÌý±è°ù´Ç³¦±ð²õ²õ.Ìý
°Õ³ó±ðÌýEASÌýis only open during the funding year. More information about the process is available atÌýearnings adjustment statement.Ìý
Completing the cost form
You must use the ELS cost form to evidence individual support costs for all DfE and DWP funded learners who need more than £19,000 of learning support in a funding year.
You can claim this support for:
- learners aged 19 and over with an identified learning difficulty and/or disability (LDD) without an education, health and care (EHC) plan
- apprentices of all ages who have an identifiedÌýLDDÌý
- advanced learner loan bursary-funded learners with an identifiedÌýLDDÌýwho do not have anÌýEHCÌýplan
To claim learning support over the fixed monthly rate, you must be able to provide evidence of the cost of support provided to the learner. You must show why the cost of the support is higher than the funding from the fixed monthly rate.
You must explain why you have claimed the amount you have. This should be linked to the learner’s assessment and planned learning support. You must only claim amounts for your costs of providing the support to the learner. Do not include indirect costs or overheads.
To support claims of more than £19,000 in a funding year, you must provide details of:
- the assessment processes undertaken, including home visits, in-house assessment and external assessment
- any additional specialist assessments, such as mobility, equipment, sensory support, dyslexia, risk assessment and therapies (speech and language, physiotherapy, occupational)
- any involvement with and/or funding from health and social care agencies
- the learner’s learning, employment, independent living, personal and social goals
- the curriculum and programme offer, including a daily timetable with:
- the support to be provided, such as tuition or independent living skills, care and therapy, communication skills, social skills, and transport
- how it will be provided (for example, one-to-one or small group)
- the planned outcomes of the curriculum offer (education and training, (supported) employment, improved communication, leisure, social and behavioural skills, and independent living skills)
- any specialist equipment costs
You must keep the information required up to date throughout the funding year and retain copies of invoices or receipts for audit purposes.
Submitting the cost form
Do not include learner names, initials or other personal information in the file titles when uploading your cost forms. Including personal identifiers is a breach of the General Data Protection Regulation (GDPR). Uploaded files should contain only the unique learner number (ULN) for identification purposes. We will not download or process files that do not follow this protocol.
For each learner whose support costs exceed £19,000 in a funding year, you must gain approval from DfE and DWP by submitting:
-
an estimated cost formÌýat the beginning of the learner’s programme Ìý
-
an updated estimated cost form if the learner’s support needs change significantly during their learning -Ìýa final cost form at the end of the funding year and gain approval for claims that exceed the approved estimated cost
You must getÌýDfE and DWPÌýapproval for finalÌýELSÌýclaims that exceed the approved estimated cost.
If a learner is funded through the devolved adult skills fund provision, contact your Strategic Authority about support funding. More information is available in theÌýadult skills fund funding rules.
2025 to 2026 claims
For all 2025 to 2026 ELS claims, you must submit:
-
the Exceptional learning support: estimated cost form for 2025 to 2026 via and select ‘Exceptional Learner Support’ as the document’s purpose
-
final cost forms by 28 October 2026 (the finalÌýILRÌýreturn for 2025 to 2026 will be on 22 October 2026)
Speak to your organisation’s Super User in the first instance if you do not have access toÌýDfEÌýSign-in. Alternatively, contact us via theÌý.
2026 to 2027 claims
For all 2026 to 2027 ELS claims, you must submit:
-
the Exceptional learning support: estimated cost form for 2026 to 2027 through the
-
final cost forms by 5 November 2027 (the finalÌýILRÌýreturn for 2026 to 2027 will be on 21 October 2027)