The £47 million allocated by the government to fund universally-inclusive practice in early years settings is “simply not enough”, a new study has found.

As part of wider SEND reforms, the government has introduced new upfront funding – the inclusive early years fund (IEYF) – to “help providers adopt setting-wide inclusive practices” and “reduce reliance on individual child-based funding applications”.

The government has committed £47 million in IEYF funding for 2026-27; however, new research, conducted by London Economics in partnership with early years SEND charity Dingley’s Promise, has found that the government would need to triple this to £138 million per year to ensure early years settings can deliver Ordinarily Available Provision (OAP), the level of inclusive support and provision that should be available to all children before specialist funding or interventions are needed.

According to the research, 254,000 children (15% of all children in early years settings) would benefit from early SEND inclusion support. In addition to investment in inclusion funding, the report also recommends a further £107 million in funding for workforce training, bringing the total estimated cost of ensuring inclusive practice is standard across the sector to £245 million.

The charity warns that, without adequate investment, “children with SEND will continue to be failed by the inability of the system to be adaptable and responsive to their needs”.

Dingley’s Promise CEO Catherine Mole said: “The research is a startling reminder of the huge expectations placed on early years staff and we have seen over recent years the impact of increasing this expectation without the necessary investment and resource to enable it as numbers of children being turned away from settings has risen.

“We very much hope that this research prompts the government to increase investment in the IEYF and to ensure that every setting regardless of size receives the funding needed to provide truly inclusive provision. Only by reaching children at the earliest point will we be able to give them the best life outcomes and reduce the financial demands later on in the education system”.

Alliance CEO Neil Leitch said: “There is no doubt that the government’s aim of universally-inclusive early years provision that meets the needs of all children is a welcome one – but the reality is that unless settings are funded to meet the true cost of such provision, doing so will remain an uphill battle for many.

“At a time of such intense focus on the need to provide effective support for all children, including those with SEND, this research provides a much-needed objective analysis of exactly what is needed to support high-quality inclusive practice across the early years sector.

“As policymakers look to roll out wide-ranging SEND reforms, we urge them to take note of these findings and ensure that the sector has the investment it needs to turn the government’s ambitious vision into a reality.”

The revised Early Years Foundation Stage (EYFS) Framework, which includes new welfare and safeguarding requirements, is now in effect.

The revised rules, which came into effect on 1 September 2026, include strengthened safe sleep regulations for children under two, which were developed with input from the Lullaby Trust, medical experts and Ofsted. The safer sleep guidance can be found at bit.ly/U5-safersleep.

The updated statutory framework also includes strengthened guidance on children’s screen use, stating: “Screen use should be avoided for under twos and limited to up to an hour a day for children aged two to five."

It also prohibits provision being delivered from properties where banned dog breeds are kept or present, even if an owner has a certificate of exemption.

Another key change is a reduction of the threshold at which providers should report incidents to Ofsted to allegations of “harm” from “serious harm” by anyone living, working or looking after children at the premises.

Enhanced criminal record checks are also required for volunteers, including those who are supervised. New employees, including childminding assistants are unable to start work until they have received their check.

In addition, the group and school-based version also requires providers of childcare on domestic premises to notify Ofsted or their childminder agency of changes to persons aged 16 or over living or working on the premises, bringing it in-line with existing requirements for childminders.

The online survey, which was carried out by Aaron Bradbury and Philippa Thompson from Nottingham Trent University and David Meechan from the University of

Northampton and was completed by 88 professionals working with children under eight, found that while those within the sector are “deeply committed” to play and have a strong understanding of its significance, early years professionals are prevented from “creating the conditions in which their knowledge, experience and professional judgement can be enacted consistently and confidently”.

The most significant barrier identified was a lack of time due to curriculum demands. Of those surveyed, 41% identified curriculum as a frequent constraint, with a further 30% saying it applied sometimes.

Educators described curriculum as having a negative impact on play-based provision, with the focus being on writing, phonics, measurable learning outcomes and being ‘KS1 ready’.

Linked to this, the report also identified misunderstandings of play by parents, leaders or society as a barrier. Fifty-four participants cited a wider lack of knowledge around the importance of play and an “additional burden” of explaining its true value.

The study also found that limited resources or funding has a negative impact on learning through play, with 56% of participants citing this as a frequent barrier and a further 31% saying they are sometimes affected.

Lack of funding in the early years was highlighted as having a knock-on effect on stability and turnover. The report explained: “Professional understanding develops over time, through observation, reflection and repeated encounters with children in practice. A recurring tension emerges here: practitioners can be trained, but if they leave the sector before that knowledge is embedded and transformed into practice wisdom, the workforce remains in a constant cycle of renewal rather than consolidation.”

The report has made several recommendations, calling for policymakers to introduce sustained investment in professional knowledge and culture for those working with children, a reformation of structural conditions and shared understanding of the value of play beyond the profession.

Maintained and school-based nurseries will be required to follow the Early Years Foundation Stage (EYFS) nutritional guidance from September 2027 as part of wider reforms to food standards in the education sector.

The change follows a nine-week consultation into new school food standards for primary and secondary schools, which the DfE says “are intended to improve the nutritional quality of food and drink provided in schools and help children and young people develop healthier eating habits”.

Under the revised rules, reception classes are advised to adhere to the EYFS guidance, but school food standards may be followed where reception children share food arrangements with older students.

School-based breakfast clubs will also be required to follow nutritional guidance for the first time with the introduction of dedicated breakfast standards and will no longer be allowed to offer foods such as pastries, sugary cereals and fried foods.

The government has expanded eligibility of free school meals to all families receiving Universal Credit. Over three million children will benefit from the expansion, including those who attend maintained and school-based nurseries.

As part of efforts to reduce child poverty, the government has also introduced new limits on branded school uniforms and will open 1,400 new free breakfast clubs across the country.

The expansion aims to ease financial pressure on families, specifically addressing the “annual avalanche of back-to-school costs” with those eligible expected to save up to £1,200 a year.

Speaking at the time of the policy launch, education secretary Lucy Powell said: “For parents the start of term can be one of the most expensive times of the year. From school uniforms and lunches to childcare and all the other costs that come with a new term, the bills can quickly add up.

“But this week families will finally start to feel the benefit of our support back in their pockets. Through our historic expansion of free school meals, more free breakfast clubs, childcare support and action on school uniform costs, we’re helping ease the back-to-school squeeze with thousands of savings that give parents the breathing space they need.

“That breathing space means families can focus on what matters most: helping their children learn, grow and thrive, while I focus on delivering an education system that gives every child a clear route to success.”

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