SEND was identified as one of their 3 top priorities by 60% of a random sample of 100 delegates at the recent Lib Dem Conference. 45% ranked it first and 15% second, often behind funding in general.

This result isn’t a surprise to anyone in education, although falling rolls doesn’t yet seem to have worked its way up the political agenda to be a top priority for councillors and activists. I am sure that will change.

Anyway, as regular readers know, before the summer break I expressed concerns about the SEND deficit many local authorities are facing, only to have the end date for the ‘statutory override’ kicked down the road from March 2026 to March 2028 two days after my blog appeared. I m sure there is no link between the two, just great timing on my part.

So, what might local authorities do. Two suggestions, one possible and one for consideration. Local authorities need to check that they are spending all the Apprenticeship Levy raise by them in its present form. They should not be returning any unspent cash, raised from maintained schools to HM Treasury. Apprenticeships across the SEND landscape can be a good investment, and certainly a better use of the cash than sending it back to Westminster. Hopefully, all local authorities are now making full use of the Levy cash collected.

My second suggestion needs some work. At present, SEND transport is a massive cost to many local authorities. The recent NI hike won’t have helped, and should be recognised in the funding for the High Needs Block. If not, it is a tax on SEND, and indeed education as a whole.

The other tax is Fuel Duty. Unlike VAT, I don’t think it is recoverable by local authorities, despite making up around 50% of the price of fuel at the pump. Assume a taxi does two journeys a day for 190 days a year, and uses a litre of diesel for each journey with a SEND young person. That’s around 380 litres a year. As 400 is an easier number to use, let’s round it up to that number. To compensate, let’s say diesel is £1.30 per litre. This puts the fuel cost at £520 per taxi per year. Ten taxis, £5,200; 100 taxis: £52,000. Now assume 50% fuel duty and the possible saving mount up.

Agriculture has long had a red diesel scheme to cut fuel costs.  Education should not be paying income from the High Needs block back to HM Treasury in tax. Like business rates, a fuel rebate scheme should be in place where local authorities certify fuel purchased, and receive a rebate of the duty.

However, this might incentivise the use of fuel-inefficient vehicles, so the scheme should be predicated on a growing percentage of vehicles being electric, and thus not requiring the rebate. Vehicles could also be required to be less than five years old, and with a minimum miles per litre outcome.

Such a scheme won’t solve the problem, but every little helps, and it might encourage the use of electric taxis that are both cleaner for the environment and, until the government changes the rules, less costly in tax paid by local authorities.