cifguideHandbook · 2026-27
Chapter cover
§04Money & Loans

Grant and loan mechanics.

CIF awards a mixture of grant and loan, with the grant carrying no repayment obligation and the loan repayable on DfE academy-loan terms. The split is determined at award stage based on the project profile and contribution.

Compiled by Oliver Wakefield-Smith, founder, Digital Signet. Reviewed against ESFA Information for Applicants 2026-27 and the Condition Funding Methodology March 2026 revision.

§04.01

How CIF blends grant and loan

Most awards are predominantly grant. Where the project benefits from a loan component, the trust requests this in the bid and the offer letter confirms the split.

§04.02

The £20,000 floor

The minimum project value ESFA will fund is £20,000. Projects below this are funded through Devolved Formula Capital or trust reserves.

§04.03

Is there a ceiling?

There is no formally stated ceiling. The largest awards on record sit in the multiple-millions range for major condition or expansion projects, but the strong central tendency is at £150,000 to £400,000.

§04.04

VAT treatment differs by component

Grant-funded works and loan-funded works are treated differently for partial-exemption purposes. The Bishop Fleming March 2026 guidance is the practical reference for academy trust partial-exemption position.

See also

Edition refreshed 22 May 2026 · next refresh after Round 14 outcomes