Costed Provision Map for an EHCP | UK Schools

A costed provision map for an Education, Health and Care Plan (EHCP) should show the additional or different provision a pupil receives, who delivers it, how often it happens, what it costs, what outcome it is intended to support, and what the school learned when it was reviewed. It is not just a budget spreadsheet. It should connect the money to the pupil's needs, support plan, provision, evidence and next decision.

There is no single national costed provision map template. Local authorities ask for different formats and levels of detail, particularly when a school is requesting an EHC needs assessment or explaining provision at an annual review. Use the local authority's current guidance as the final requirement, then keep the school's working record clear enough for staff and leaders to use.

What is a costed provision map?

A costed provision map is a structured record of the additional support arranged for an individual pupil or a wider group, with the delivery details and estimated cost made visible. Schools may use one to:

explain the provision already tried before an EHC needs assessment;
show how support described in an EHCP is being implemented;
prepare for an annual review;
understand the pressure on the school's special educational needs and disabilities (SEND) resources;
give leaders a clearer view of provision across a cohort;
record what changed when support was reviewed.

A local authority may request a costed provision map as part of its own process. For example, published local guidance describes costed mapping as part of an EHCP request and as a way to monitor the implementation and cost of provision.[3] Another local authority describes its tool as a way for schools to set out income and expenditure for pupils with an EHCP or those requesting one.[4] Those examples show why schools should check the local form rather than assume that one national template exists.

The map is not the EHCP itself. It is one part of the evidence and planning around the pupil.

What should a costed provision map include?

A useful costed provision map answers six questions.

1. Who is the map about?

Record the pupil, school, year group or phase, relevant area of need, and the period covered. Keep the map tied to the current pupil record rather than using an anonymous row in a finance workbook.

2. What provision is being delivered?

Name the support in plain language. Include its purpose, the barrier or need it addresses, the wave or level of support, the staffing model, the frequency, the duration and the setting where it takes place.

“Extra support” is too vague. “Twenty minutes of precision teaching with a teaching assistant, four times a week, reviewed after six weeks” gives the reader something they can check.

3. What does it cost?

Use a consistent basis. A costed provision map may include staff time, specialist input, resources, equipment or other additional costs, depending on the local process. Show whether the amount is one-off, weekly, termly or annual, and make clear whether the figure is a per-pupil cost.

Do not hide the assumptions. If a teaching assistant's hourly rate is used, record the rate and the time calculation. If provision is delivered to a group, check whether the local authority expects the cost to be apportioned per pupil. The local method matters more than a false appearance of precision.

4. What is the starting point and intended outcome?

A cost without a purpose is not useful evidence. Link the provision to a baseline, outcome or target that the school can review. The wording should explain what the pupil is expected to access, do or experience differently, not promise a guaranteed result.

5. What evidence has been considered?

Keep the relevant pupil voice, parent view, staff observations and professional advice visible in the wider record. The map itself may be concise, but it should not become detached from the support plan and the evidence that explains the decision.

6. What happened at review?

Record the review date, what changed, who owns the next action and whether the provision will continue, change, reduce or stop. A map that only shows expenditure cannot tell the school whether the support remains appropriate.

How does a costed provision map support an EHCP request?

A school requesting an EHC needs assessment normally needs to explain the pupil's needs, the support already provided, the response to that support and why further assessment is being requested. The exact evidence and form depend on the local authority.

A costed provision map can make the resource part of that story easier to inspect. It can show:

the provision already in place;
how often it is delivered and by whom;
the additional cost attached to it;
the outcome or barrier it relates to;
what has been tried and reviewed;
where the current provision is no longer enough.

It does not guarantee that an assessment will be agreed, and it does not replace the school's wider evidence. The SEND Code of Practice is the current statutory guidance for the SEND system in England, so the map should sit alongside the school's existing SEN support and review records rather than replace them.[2]

The best map is therefore not the longest one. It is the one that agrees with the current plan, the pupil passport, the review record and what staff actually deliver.

Does the £6,000 figure mean the school receives £6,000?

No. The 2026 to 2027 Department for Education (DfE) guidance describes the £6,000 figure as the threshold for the additional cost of provision that mainstream schools are expected to meet before relevant high-needs top-up arrangements apply. It is not a payment attached to every pupil with SEN, and it is not a requirement to spend exactly £6,000 on every pupil.[1]

The guidance also says that the notional SEN budget is not a ring-fenced pot. The local authority's funding process, the pupil's circumstances and the evidence required for any top-up or targeted funding still matter.

That is why a school should keep three things connected but distinct:

the school's wider budget and funding assumptions;
the pupil-level provision and cost;
the evidence and review decision showing why that provision is in place.

A costed provision map helps with the second and third. It does not decide the funding route for the school.

How to build one without creating another spreadsheet

A practical workflow is:

**Start with the current record.** Use the active support plan, pupil passport, provision and review information. Do not begin with a blank finance template.
**Name the provision precisely.** Record what happens, who delivers it, how often and for how long.
**Apply a consistent cost method.** State the rate, period and any per-pupil assumption. Keep the original calculation visible.
**Connect the cost to an outcome.** Explain what the support is intended to change and what evidence will be reviewed.
**Review delivery as well as impact.** If support was not delivered consistently, record that before drawing a conclusion about whether it worked.
**Keep the current version obvious.** Archive old maps, preserve the review history and make the next action visible to the person responsible.

This is where a provision map, SEN support plan and pupil passport need to work together. The map gives the resource view. The plan explains the intended support. The passport gives staff the practical information they need day to day. The review shows whether the next version should stay the same.

What should SEND provision mapping software handle?

SEND provision mapping software should not stop at a list of interventions. A school buying a platform should test whether it can connect:

costed provision and funding evidence;
pupil needs and pupil voice;
SEN Support Plans and other support documents;
pupil passports and current versions;
Assess-Plan-Do-Review cycles;
review dates, outcomes and next actions;
reporting for school and trust leaders;
controlled migration from existing records.

If the map lives in one spreadsheet, the plan in a Word file and the passport in an email attachment, staff still have to reconcile the same information by hand. That is a systems problem, not a formatting problem.

Where MeritDocs fits

MeritDocs is a whole SEND provision-management platform for schools and multi-academy trusts. It brings costed provision mapping, pupil passports, SEN Support Plans, profound and multiple learning difficulties (PMLD) plans, reviews, reporting, migration and controlled records into one workflow.

The platform helps staff start from recorded pupil information, create structured documents, keep provision and review context together, and make the current record easier to find. It also supports best-fit mapping of existing Portable Document Format files (PDFs), Word files and images, with warnings and unmapped content shown for staff review rather than silently discarded.

MeritDocs does not decide whether funding should be awarded, replace the local authority's form or make the professional decision for the school. Its role is to keep the provision, cost, evidence, plan, passport and review connected so the people making that decision can see the same current picture.

Costed provision map checklist

Before sending a map to a local authority or using it in an annual review, check that:

the pupil and period are clear;
every provision line names what happens and who delivers it;
frequency, duration and staffing are recorded;
the cost basis and period are explained;
the map distinguishes additional provision from ordinary classroom teaching where required;
the intended outcome or target is visible;
pupil, parent and professional views are available in the wider record;
delivery and impact have been reviewed;
the map agrees with the current plan and pupil passport;
the next action and owner are clear;
the local authority's current form and guidance have been checked.

Frequently asked questions

Is a costed provision map the same as an EHCP?

No. An EHCP is the local authority's legal plan for a child or young person who needs special educational provision through an EHC plan. A costed provision map is a school record that sets out support and its cost. It may form part of an evidence pack, but it is not the EHCP.

Is there one national costed provision map template?

No. Local authorities can ask for different information and formats. Start with the authority's current guidance and keep the underlying school record detailed enough to explain the provision and review.

What is a costed provision map example?

A single line might show: “Precision teaching, teaching assistant, 20 minutes four times weekly, six-week cycle, £X per pupil, baseline reading measure, review outcome and next decision.” The exact cost and evidence depend on the pupil and the local process.

Can software create a costed provision map for an EHCP?

It can help staff assemble and maintain the map, calculate or display agreed provision costs, connect the map to plans and reviews, and prepare an export. Staff still need to check the assumptions, confirm the evidence and use the local authority's required format.

The short takeaway

A costed provision map is strongest when it explains more than the number. It should show what support is being delivered, why it is being delivered, what it costs, what evidence informed it and what changed after review.

That is why costed provision mapping belongs inside the wider SEND workflow, alongside plans, pupil passports, reviews, reporting and controlled records. A school needs one current picture of provision, not another spreadsheet that drifts away from practice.

Talk to the MeritDocs team about your SEND provision workflow, or read how to build a SEND provision map that staff actually use.