How Devolved Formula Capital (DFC) can be spent and allocated

Maintained Schools Academies Local Authorities


Last updated

From: Education and Skills Funding Agency

Devolved Formula Capital (DFC) provides schools with capital funding to address their own priorities. 

DFC spending 

DFC funding can be used for:

  • building improvements
  • facilities improvements, including ICT
  • capital repairs and refurbishment
  • minor works

If you have doubts about what constitutes capital expenditure for a particular item, you should seek local audit advice.

DFC allocations 2020 to 2021

DFC allocations are published in spring each year. Current allocations are published on our school funding pages.

DFC calculations

Details of how DFC was calculated can be found on the condition funding methodology guidance.

The pupil numbers for DFC calculations are taken from previous academic years’ spring school census and the previous funding year return data from Individualised Learner Records (ILR).

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