Finally, in Section 2.3, we © The Institute for Fiscal Studies, January 2025 21 Annual report on education spending in England: 2024–25 consider the implications of the most recent policy changes affecting the early years sector (including the expansion of school-based nursery places and the recent rises in employers’ NICs announced in the Autumn Budget 2024) and look forward to considerations for. [...] the first year of the rollout of the expanded entitlements) the expected budget for the free entitlements. [...] Interestingly, some particularly high-need areas make less use of supplements than those in the middle of the pack, suggesting that the funding system provides areas with the flexibility to tailor resource allocation to the needs of the local area. [...] © The Institute for Fiscal Studies, January 2025 Share total spend on deprivation 34 Annual report on education spending in England: 2024–25 2.3 Future changes and challenges in the early years In this section, we return to looking at the early years system from a national perspective to assess what we know so far about the rollout of the new entitlements, to study the impact of more recent policy. [...] The former offers insight into demand for the new entitlements, while the latter is a proxy for the availability of childcare provision.9 The latest release of statistics covers the full summer term 2024 for 2-year-olds, and data for the autumn term 2024 until 13 October for 2-year-olds and for children aged 9–36 months.
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