The short answer
Partly. The 2026 to 2027 conditions of grant say repainting lines on a playground is allowable, because it maintains an existing asset. New markings that your school records as an asset are capital spending, which the premium cannot fund, unless they fall under your de minimis threshold. Spend must be made by 31 July 2027.
On this page
Playground markings come up every year in PE and sport premium plans, and the rules are clearer than many schools think. Here is what the Department for Education’s conditions of grant for 2026 to 2027 say, and how it applies to markings.
How much the premium is
| School size | Allocation, 2026 to 2027 |
|---|---|
| 17 or more eligible pupils | £6,240 plus £10 per pupil |
| 16 or fewer eligible pupils | £390 per pupil |
Payment dates for this year are 30 October 2026 for maintained schools and 9 November 2026 for academies. The money must be spent by 31 July 2027 and cannot be carried forward.
The key rule: revenue, not capital
The premium can only be used for revenue spending. The conditions say it cannot fund capital expenditure, which includes buying an asset or spending that adds to or enhances the value of an existing asset. Spending that would be recorded as an asset under your school’s accounting policy is not eligible.
There is one exception: goods within your de minimis value, the threshold below which your school does not treat a purchase as capital.
What that means for markings
Repainting existing lines: allowed
The conditions give this as an example of allowable spending: repainting lines on a playground counts as routine maintenance of an existing asset. That covers refreshing faded court lines, repainting a running track or bringing back existing markings. See playground relining.
Small new markings: check your threshold
A single game or a short trail may fall under your de minimis threshold. If it does, and it makes an additional and sustainable improvement to PE and sport, it can be funded. Check the threshold with your business manager or trust finance team before you commit.
A new marking scheme: usually not
A whole-playground thermoplastic scheme, a new court or a set of educational markings is usually recorded as an asset, so it is capital spending and the premium cannot pay for it.
Other rules that catch schools out
- No paying in advance. Goods or services delivered or used in a later academic year cannot be paid from this year’s premium.
- Additional and sustainable. Spending must improve PE and sport beyond what the school would provide anyway.
- Report it. Schools must publish how they spent the premium by 31 July 2027.
How schools fund new markings
| Route | Notes |
|---|---|
| School budget | Most common for full schemes; plan in spring for a summer install |
| PTA fundraising | A marked running lane or active trail is a popular, visible target |
| Trust capital | Multi-academy trusts often bundle markings with resurfacing |
| Local grants | Community foundations and local businesses sometimes fund play projects |
| Combined | PTA pays for new games; premium pays to reline existing courts |
Remember that VAT is usually reclaimable by maintained schools and academies but not by a PTA that is a separate charity, so a PTA-funded job should budget for the full price.
A sensible split
Many schools end up with a two-part plan. The premium pays to repaint and refresh existing court lines and track markings, which is clearly maintenance. New thermoplastic games and learning markings come from the school budget or the PTA. Both can be done on the same visit, invoiced separately, which also keeps the contractor’s minimum order easy to meet.
Next step
The price estimator helps you split a scheme into relining and new markings. When you are ready, send the brief through the form below and we will find a school playground markings contractor near you. This note is general guidance, not financial advice; check your own accounting policy.