Treasurers have welcomed a second government attempt to deal with spiralling special educational needs and disabilities (SEND) deficits but have stressed it is ‘not sustainable'.

A new statutory instrument makes it clear that where a council has a deficit on its school budget in 2020/21, 2021/22 and 2022/23 it must not charge it to a revenue account but rather to a separate account, established, charged and used solely for that purpose.