These indicative figures have not been included in this table as the underlying calculation requires further details, including the number of controlled and non-controlled funded places, which are not yet available to SFC.Further detail of College and University Indicative Funding Allocations for 2025-26 can be found at:College Indicative Funding Allocations 2025-26 - Scottish Funding CouncilUniversity Indicative Funding Allocations 2025-26 - Scottish Funding CouncilTable 1: Average Expenditure Per Place for each Education Level (Cash Terms)Education Level2023-242024-25Pre-School£12,000-Primary School£7,487-Secondary School£9,276-College£5,506£5,506University£7,613£7,635Sources:1.Local Financial Returns – Education (LFR 01) statistical return provided by local authorities to the Scottish Government: Local government finance statistics - gov.scot (www.gov.scot)1.Pupil Census – published annually - for further details go to: Pupil census: supplementary statistics - gov.scot (www.gov.scot)2.Scottish Funding CouncilMethodologyThe methodologies used to determine the average expenditure per place for each education level are provided in more detail below.Pre-school: average gross revenue expenditure per child in pre-primary education is arrived at by taking the total gross revenue expenditure on pre-primary education, adjusted for inter-authority transfers, as reported by local authorities to the local financial return.