United KingdomGOV.UK
School lettings code I08A now explicitly covers land-only rentals
CFR code I08A now explicitly includes rentals of land where no building is included, ending ambiguity for schools letting land-only sites.
By Taxxa AI OyPublished 12 November 2026
Industry: Education
Income code I08A, income from letting premisesGOV, now explicitly covers rentals of land where no building is included
GOV. The line reads as a single sentence: income from letting out school premises on an ad hoc, regular or long-term basis, including rentals of land where no building is included
GOV. Previously the code carried the same letting description as a bullet with no mention of bare land
GOV, so a rental of land with no building on it had no explicit mention in the code.
The letting pattern is unchanged: ad hoc, regular or long-term lettings of school premises all sit in I08AGOV. What changes is the land-only edge — ground let without any building on it is now expressly within I08A
GOV. Schools that let land-only sites and coded that rent elsewhere should move it into I08A
GOV for 2026 to 2027
GOV.
The surrounding boundaries are untouched. I08A sits within the I08 family, which captures income from facilities primarily for the benefit of pupils and the school but leased out to third parties not directly employed or contracted by the school. The sibling code I08B, other income from facilities and services, takes meals provided to external customers, hire of equipment or other facilities, consultancy, training courses and examination fees, and bank interest. Grants from government sources belong in I01 to I06, and payments for services the school provides, including to other schools, point to I08.
This is one line in the Consistent Financial Reporting framework for 2026 to 2027GOV, which provides the template for maintained schools to report income and expenditure by financial years. The framework applies to maintained schools and pupil referral units
GOV, and is optional for nurseries and non-maintained special schools. The land-only clarification removes one ambiguity from that template.
Framework: the Consistent Financial Reporting framework 2026 to 2027GOV, Income section, code I08A: income from letting premises.
Move any land-only rental income into CFR code I08A for 2026 to 2027 and keep other facilities income in I08B.