“It is hard to imagine a more damning report. Not only are children being failed by the pressures on the SEND system, but almost half of councils are in danger of going bust because of the government’s failure to get to grips with the problem despite repeated warnings over many years. It is truly lamentable.

“This isn’t a problem of the current government’s making but it has inherited this shambolic situation and now bears the responsibility of acting with the sense of urgency that has proved so elusive in the past. There are clear timelines in the PAC report which must be followed.

“We would strongly urge a one-off settlement from the Treasury – separate from the education budget – to wipe clean the current sky-high local authority high needs deficits. The danger of not doing this is that future expenditure will go into deficit reduction rather than actual support to actual children.

“It is clear that this is about more than money alone. It is also about things like better understanding the reasons for soaring need, why there is a postcode lottery in waiting times for education, health and care plans, and the resources and measures required to support SEND provision in mainstream settings. We must ensure the needs of SEND pupils are central to future education policy. 

“However, there can be no escaping the fact that money is the single biggest issue. The simple fact is that the level of need is greatly outstripping capacity and resources. Without significant additional funding it is very difficult to see how this issue can be resolved.”