Recommendation 77

We believe that a reset of local authority finances through a partial write- off of SEND-related deficits could provide a necessary step towards long- term stability. However, this must be approached with care, recognising the progress made by some local authorities through the Delivering Better Value in SEND programme and Safety Valve agreements, and the contributions already made by some local authorities from their General Fund towards SEND over and above contributions from their High Needs education block. It is essential that the Department for Education engages meaningfully with local government representatives to develop a fair and transparent approach that supports improvement while ensuring accountability. The Department must provide further detail on this in the upcoming SEND white paper due in Autumn 2025. (Recommendation, Paragraph 268) Building stronger partnerships