We have heard examples of local schools taking steps such as cutting staff, particularly teaching assistants, and reducing provision for pupils with SEND, in order to make savings.34 We also received written evidence from stakeholders in the sector about how schools had responded to financial pressures and the damaging impact that these measures could have on the support schools could provide. The National Education Union said that, faced with cost pressures, the major levers schools could pull were linked to staffing, which meant cuts in teacher and support staff jobs, increased pupil-teacher ratios, larger class sizes and reduced curriculum options. It considered these actions harmed education.35 The National Association of Head Teachers reported that many schools had reduced budgets over a number of years to move to a surplus position at lower levels of expenditure, masking the impact of cuts, particularly to both teaching and support staff.36 And a secondary school headteacher wrote to tell us that real-terms reductions in funding had impacted pupil class sizes which had grown significantly, and had increased teacher workload which affected the school’s ability to attract and retain teachers and leaders.37