TC09608 - [2025] UKFTT 00968 (TC)
First-tier Tribunal (Tax Chamber)

TC09608 - [2025] UKFTT 00968 (TC)

Fecha: 11-Ago-2025

Facts

Facts

3.

Ms Love, has over 20 years of experience in the education sector, with comprehensive knowledge of college funding and Department for Education funding terms and conditions. She was appointed as the Finance Director of the Derby College Group on 1 June 2023. Her role is to lead and develop the finance function, ensuring effective financial management, reporting, and control of the Group’s financial. She reports directly to the Group’s Chief Financial Officer (Joanne Clifford).

4.

In her statement Ms Love referred to two documents that were prepared by Gary Horne of the Colchester Institute Corporation. These are titled Summary of Funding Processes, and A Summary of Funding Allocation Processes in England 2022/2023.The first of these documents sets out the procedures involving funding received, before 31 March 2017 from the Education Funding Agency (“EFA”) and Skills Funding Agency (“SFA”). The second document sets out the funding procedures from the Education and Skills Funding Agency (“ESFA”) which were in place from 1 April 2017.

5.

Having compared the funding processes with those set out in Mr Horne’s documents, Ms Love confirmed that the basis of calculation of the funding received by the College, was “entirely consistent” with the following EFA, SFA and ESFA documents:

(1)

EFA 16-19 Allocation Statement 2014-15;

(2)

SFA Final Funding Statement 2014-15;

(3)

EFA 16-19 Allocation Statement 2015-16;

(4)

SFA Final Funding Statement 2015-16;

(5)

EFA 16-19 Allocation Statement 2016-17;

(6)

SFA Final Funding Statement 2016-17;

(7)

EFA 16-19 Allocation Statement 2017-18;

(8)

SFA Final Funding Statement 2017-18;

(9)

ESFA 16 to 19 revenue funding allocation statement 2022-23;

(10)

ESFA Advanced learner loans 2022-23;

(11)

ESFA Apprenticeship carry-in 2022-23; and

(12)

ESFA funded adult education budget 2022-23.

6.

Ms Love also confirmed that the procedure in in place with the ESFA for 2022-23 would also have been in place for the period 2017-18.