Guidance
Earnings adjustment statement (EAS) sample file: 2025 to 2026
Updated 21 May 2025
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| FundingLine | AdjustmentType | CalendarYear | CalendarMonth | Value | DevolvedAreaSourceOfFunding |
|---|---|---|---|---|---|
| 16-18 Apprenticeships | Excess Learning Support | 2025 | 8 | 1.33 | Not set |
| 16-18 Apprenticeships | Authorised Claims | 2026 | 1 | -1.33 | Not set |
| 16-18 Apprenticeships | Learner Support | 2025 | 9 | 1.33 | Not set |
| 19-23 Apprenticeships | Excess Learning Support | 2026 | 2 | -1.33 | Not set |
| 19-23 Apprenticeships | Authorised Claims | 2025 | 10 | 1.33 | Not set |
| 19-23 Apprenticeships | Learner Support | 2026 | 3 | -1.33 | Not set |
| 24+ Apprenticeships | Excess Learning Support | 2025 | 11 | 1.33 | Not set |
| 24+ Apprenticeships | Authorised Claims | 2026 | 4 | -1.33 | Not set |
| 24+ Apprenticeships | Learner Support | 2025 | 12 | 1.33 | Not set |
| Advanced Learner Loans Bursary | ALLB Excess Support | 2026 | 5 | -1.33 | Not set |
| 16-18 Trailblazer Apprenticeships | Excess Learning Support | 2025 | 8 | 1.33 | Not set |
| 16-18 Trailblazer Apprenticeships | Authorised Claims | 2026 | 6 | -1.33 | Not set |
| 19-23 Trailblazer Apprenticeships | Excess Learning Support | 2025 | 9 | 1.33 | Not set |
| 19-23 Trailblazer Apprenticeships | Authorised Claims | 2026 | 7 | -1.33 | Not set |
| 24+ Trailblazer Apprenticeships | Excess Learning Support | 2025 | 10 | 1.33 | Not set |
| 24+ Trailblazer Apprenticeships | Authorised Claims | 2026 | 1 | -1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Additional payments for employer | 2025 | 11 | 1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Additional payments for provider | 2026 | 2 | -1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Training costs exc Maths/Eng | 2025 | 12 | 1.33 | Not set |
| 16-18 Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Additional payments for employer | 2026 | 3 | -1.33 | Not set |
| 16-18 Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Additional payments for provider | 2025 | 8 | 1.33 | Not set |
| 16-18 Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Training costs exc Maths/Eng | 2026 | 4 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Additional payments for employer | 2025 | 9 | 1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Additional payments for provider | 2026 | 5 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Training costs exc Maths/Eng | 2025 | 10 | 1.33 | Not set |
| 19+ Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Additional payments for employer | 2026 | 6 | -1.33 | Not set |
| 19+ Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Additional payments for provider | 2025 | 11 | 1.33 | Not set |
| 19+ Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Training costs exc Maths/Eng | 2026 | 7 | -1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Levy funding | Excess Learning Support | 2025 | 12 | 1.33 | Not set |
| 16-18 Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Excess Learning Support | 2026 | 1 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Levy funding | Excess Learning Support | 2025 | 8 | 1.33 | Not set |
| 19+ Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Excess Learning Support | 2026 | 2 | -1.33 | Not set |
| 16-18 Apprenticeship Non-Levy Contract (procured) | Excess Learning Support | 2025 | 9 | 1.33 | Not set |
| 16-18 Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Training costs exc Maths/Eng | 2026 | 3 | -1.33 | Not set |
| 16-18 Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Additional payments for provider | 2025 | 10 | 1.33 | Not set |
| 16-18 Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Additional payments for employer | 2026 | 4 | -1.33 | Not set |
| 19+ Apprenticeship Non-Levy Contract (procured) | Excess Learning Support | 2025 | 11 | 1.33 | Not set |
| 19+ Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Training costs exc Maths/Eng | 2026 | 5 | -1.33 | Not set |
| 19+ Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Additional payments for provider | 2025 | 12 | 1.33 | Not set |
| 19+ Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Additional payments for employer | 2026 | 6 | -1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Additional payments for apprentice | 2025 | 8 | 1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Additional payments for apprentice | 2026 | 7 | -1.33 | Not set |
| 16-18 Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Additional payments for apprentice | 2025 | 9 | 1.33 | Not set |
| 19+ Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Additional payments for apprentice | 2026 | 1 | -1.33 | Not set |
| Advanced Learner Loans Bursary | Authorised Claims | 2025 | 10 | 1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Non-Levy funding | Excess Learning Support | 2026 | 2 | -1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Training costs exc Maths/Eng | 2025 | 11 | 1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Additional payments for provider | 2026 | 3 | -1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Additional payments for employer | 2025 | 12 | 1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Additional payments for apprentice | 2026 | 4 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Non-Levy funding | Excess Learning Support | 2025 | 8 | 1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Training costs exc Maths/Eng | 2026 | 5 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Additional payments for provider | 2025 | 9 | 1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Additional payments for employer | 2026 | 6 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Additional payments for apprentice | 2025 | 10 | 1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Maths and English | 2026 | 7 | -1.33 | Not set |
| 16-18 Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Maths and English | 2025 | 11 | 1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Levy funding | Authorised Claims - Maths and English | 2026 | 1 | -1.33 | Not set |
| 19+ Apprenticeship (From May 2017) Non-Levy Contract (non-procured) | Authorised Claims - Maths and English | 2025 | 12 | 1.33 | Not set |
| 16-18 Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Maths and English | 2026 | 2 | -1.33 | Not set |
| 19+ Apprenticeship Non-Levy Contract (procured) | Authorised Claims - Maths and English | 2025 | 8 | 1.33 | Not set |
| 16-18 Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Maths and English | 2026 | 3 | -1.33 | Not set |
| 19+ Apprenticeship (Employer on App Service) Non-Levy funding | Authorised Claims - Maths and English | 2025 | 9 | 1.33 | Not set |
| Short Term Funding Initiative 1 | Authorised Claims | 2026 | 4 | -1.33 | Not set |
| Short Term Funding Initiative 2 | Authorised Claims | 2025 | 10 | 1.33 | Not set |
| Short Term Funding Initiative 3 | Authorised Claims | 2026 | 5 | -1.33 | Not set |
| Short Term Funding Initiative 4 | Authorised Claims | 2025 | 11 | 1.33 | Not set |
| ESFA Adult Skills Fund core (non-procured) | Authorised Claims | 2025 | 10 | 1.33 | Not set |
| ESFA Adult Skills Fund core (non-procured) | Excess Learning Support | 2026 | 3 | -1.33 | Not set |
| ESFA Adult Skills Fund core (non-procured) | The Kings Trust | 2025 | 11 | 1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (non-procured) | Authorised Claims | 2026 | 4 | -1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (non-procured) | Excess Learning Support | 2025 | 12 | 1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Authorised Claims | 2026 | 5 | -1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Excess Learning Support | 2025 | 8 | 1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Learner Support 19+ Hardship | 2026 | 6 | -1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Learner Support 20+ Childcare | 2025 | 9 | 1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Learner Support IT devices and connectivity costs | 2025 | 10 | 1.33 | Not set |
| ESFA Adult Skills Fund free courses for jobs (procured from Aug 2023) | Learner Support Administration Expenditure | 2026 | 1 | -1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Authorised Claims | 2025 | 12 | 1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Excess Learning Support | 2026 | 5 | -1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | The Kings Trust | 2025 | 8 | 1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Learner Support 19+ Hardship | 2026 | 6 | -1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Learner Support 20+ Childcare | 2025 | 9 | 1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Learner Support IT devices and connectivity costs | 2025 | 10 | 1.33 | Not set |
| ESFA Adult Skills Fund core (procured from Aug 2023) | Learner Support Administration Expenditure | 2026 | 1 | -1.33 | Not set |
| DA/GLA Adult Skills Fund core (non-procured) | Authorised Claims | 2025 | 11 | 1.33 | 110 |
| DA/GLA Adult Skills Fund core (non-procured) | Excess Learning Support | 2026 | 2 | -1.33 | 111 |
| DA/GLA Adult Skills Fund core (non-procured) | The Kings Trust | 2025 | 12 | 1.33 | 112 |
| DA/GLA Adult Skills Fund core (non-procured) | DA/GLA Defined Adjustment 1 | 2026 | 3 | -1.33 | 113 |
| DA/GLA Adult Skills Fund core (non-procured) | DA/GLA Defined Adjustment 2 | 2025 | 8 | 1.33 | 114 |
| DA/GLA Adult Skills Fund core (non-procured) | DA/GLA Defined Adjustment 3 | 2026 | 4 | -1.33 | 115 |
| DA/GLA Adult Skills Fund core (non-procured) | DA/GLA Defined Adjustment 4 | 2025 | 9 | 1.33 | 116 |
| DA/GLA Adult Skills Fund core (non-procured) | DA/GLA Defined Adjustment 5 | 2026 | 5 | -1.33 | 120 |
| DA/GLA Adult Skills Fund core (non-procured) | DA/GLA Defined Adjustment 6 | 2025 | 10 | 1.33 | 118 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support 19+ Hardship | 2026 | 6 | -1.33 | 119 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support 20+ Childcare | 2025 | 11 | 1.33 | 110 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | 111 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support IT devices and connectivity costs | 2025 | 12 | 1.33 | 112 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support Administration Expenditure | 2026 | 1 | -1.33 | 113 |
| DA/GLA Adult Skills Fund core (procured) | Authorised Claims | 2025 | 8 | 1.33 | 114 |
| DA/GLA Adult Skills Fund core (procured) | Excess Learning Support | 2026 | 2 | -1.33 | 115 |
| DA/GLA Adult Skills Fund core (procured) | The Kings Trust | 2025 | 9 | 1.33 | 116 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 1 | 2026 | 3 | -1.33 | 120 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 2 | 2025 | 10 | 1.33 | 118 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 3 | 2026 | 4 | -1.33 | 119 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 4 | 2025 | 11 | 1.33 | 110 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 5 | 2026 | 5 | -1.33 | 111 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 6 | 2025 | 12 | 1.33 | 112 |
| DA/GLA Adult Skills Fund core (procured) | Learner Support 19+ Hardship | 2026 | 6 | -1.33 | 113 |
| DA/GLA Adult Skills Fund core (procured) | Learner Support 20+ Childcare | 2025 | 8 | 1.33 | 114 |
| DA/GLA Adult Skills Fund core (procured) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | 115 |
| DA/GLA Adult Skills Fund core (procured) | Learner Support IT devices and connectivity costs | 2025 | 9 | 1.33 | 116 |
| DA/GLA Adult Skills Fund core (procured) | Learner Support Administration Expenditure | 2026 | 1 | -1.33 | 120 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Authorised Claims | 2025 | 10 | 1.33 | 118 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Excess Learning Support | 2026 | 2 | -1.33 | 119 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 1 | 2025 | 11 | 1.33 | 110 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 2 | 2026 | 3 | -1.33 | 111 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 3 | 2025 | 12 | 1.33 | 112 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 4 | 2026 | 4 | -1.33 | 113 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 5 | 2025 | 8 | 1.33 | 114 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 6 | 2026 | 5 | -1.33 | 115 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Learner Support 19+ Hardship | 2025 | 9 | 1.33 | 116 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Learner Support 20+ Childcare | 2026 | 6 | -1.33 | 120 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Learner Support Residential Access Fund | 2025 | 10 | 1.33 | 118 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Learner Support IT devices and connectivity costs | 2026 | 7 | -1.33 | 119 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | Learner Support Administration Expenditure | 2025 | 11 | 1.33 | 110 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Authorised Claims | 2026 | 1 | -1.33 | 111 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Excess Learning Support | 2025 | 12 | 1.33 | 112 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | DA/GLA Defined Adjustment 1 | 2025 | 9 | 1.33 | 113 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | DA/GLA Defined Adjustment 2 | 2026 | 6 | -1.33 | 114 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | DA/GLA Defined Adjustment 3 | 2025 | 10 | 1.33 | 115 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | DA/GLA Defined Adjustment 4 | 2026 | 7 | -1.33 | 116 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | DA/GLA Defined Adjustment 5 | 2025 | 11 | 1.33 | 120 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | DA/GLA Defined Adjustment 6 | 2026 | 1 | -1.33 | 118 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support 19+ Hardship | 2025 | 12 | 1.33 | 119 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support 20+ Childcare | 2026 | 2 | -1.33 | 110 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support Residential Access Fund | 2025 | 8 | 1.33 | 111 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support IT devices and connectivity costs | 2026 | 3 | -1.33 | 112 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support Administration Expenditure | 2025 | 9 | 1.33 | 113 |
| DA/GLA Adult Skills Fund core (non-procured) | Excess Learning Support | 2026 | 2 | -1.33 | 121 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | 121 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 5 | 2026 | 5 | -1.33 | 121 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 2 | 2026 | 3 | -1.33 | 121 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Authorised Claims | 2026 | 1 | -1.33 | 121 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support Residential Access Fund | 2025 | 8 | 1.33 | 121 |
| DA/GLA Adult Skills Fund core (non-procured) | Excess Learning Support | 2026 | 2 | -1.33 | 122 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | 122 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 5 | 2026 | 5 | -1.33 | 122 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 2 | 2026 | 3 | -1.33 | 122 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Authorised Claims | 2026 | 1 | -1.33 | 122 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support Residential Access Fund | 2025 | 8 | 1.33 | 122 |
| DA/GLA Adult Skills Fund core (non-procured) | Excess Learning Support | 2026 | 2 | -1.33 | 123 |
| DA/GLA Adult Skills Fund core (non-procured) | Learner Support Residential Access Fund | 2026 | 7 | -1.33 | 123 |
| DA/GLA Adult Skills Fund core (procured) | DA/GLA Defined Adjustment 5 | 2026 | 5 | -1.33 | 123 |
| DA/GLA Adult Skills Fund free courses for jobs (non-procured) | DA/GLA Defined Adjustment 2 | 2026 | 3 | -1.33 | 123 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Authorised Claims | 2026 | 1 | -1.33 | 123 |
| DA/GLA Adult Skills Fund free courses for jobs (procured) | Learner Support Residential Access Fund | 2025 | 8 | 1.33 | 123 |