Responding to the government's decision to extend the period over which councils can carry deficits in special educational needs (SEND) spending by two years until the end of 2027/28, Paul Whiteman, general secretary at school leaders’ union NAHT, said: 

"There had been stark warnings that some councils would be at risk of bankruptcy had this money been clawed back next April, so clearly something had to give.

“We had called for these deficits to be written off, which, if combined with investment and significant reform of the broken special educational needs system, would have represented a proper reset - laying the foundations for a system which better matched resources to children’s needs.

“While that call has not been heeded, in the circumstances this is probably the least damaging alternative. However, the fact remains that these deficits cannot be wished away and are simply not sustainable for councils.

“The government’s promised reforms must follow and it’s vital that they are supported by investment for schools and across local services which ensure they can offer pupils with special educational needs the education and level of support they deserve, at the right time and in the right setting.

"If that involves more children being educated in mainstream schools, significant extra funding will be needed for core school budgets.”