5.1 The government agrees with the Committee’s recommendation. Target implementation date: Before the end of the Dedicated Schools Grant Statutory Override in March 2028 5.2 At the Local Government Finance Settlement, the government confirmed the first phase of support for SEND deficits. This phase addresses historic High Needs-related deficits accrued up to the end of 2025-26. Every local authority with SEND deficits will be eligible for a High Needs Stability Grant covering 90% of their High Needs-related SEND deficit, projected to be worth over £5 billion nationally. 5.3 This grant will be paid once each local authority has secured the Department for Education’s approval of their local area’s Local SEND Reform Plan. Payments will be made from Autumn 2026 for local authorities whose plans are approved in the first round of assessment. Where a plan does not meet the approval threshold, the local authority will be required to revise and improve it, with continued support from advisers. Where revised plans meet the required standard, payments will be made in Spring 2027, within the 2026-27 financial year. 5.4 The government recognises that SEND reform will take time to fully embed and local authorities will need further support. For deficits arising in 2026-27 and 2027-28, local authorities can expect the government to take an appropriate and proportionate approach, though it will not be unlimited. Future support will take account of local authorities' successful delivery of their approved Local SEND reform plan, including appropriate use of investment to establish an Experts at Hand offer. 5.5 The government will confirm the detail on further support for deficits arising in 2026-27 and 2027-28 before the Statutory Override ends in March 2028.