The purpose of this study is to provide an overview of the strategic and gradient allocation system of educational resources, the Pupil Premium Funding System （PPG） in England, and to focus on multiple norms that contradict each other with in the system. 　The research methodology was based on the analysis of budgetary and statistical data, and the qualitative analysis of data obtained through interviews with stakeholders. 　The analysis revealed that evidence-driven efficiency pressures strongly influenced institutional operations throughout the PPG. The strange combination of fairness and efficiency is a compromise to simultaneously realize multiple values in a dilemma in which multiple, conflicting, and diverse values are mixed. We believe that this is an effective policy option for Japan, which faces a similar dilemma, but maintains equal distribution. 　Keywords: Educational Resource Allocation, Closing Gap, Policy Norma, Policy Options