In May 2020, we reported on the support in place for children with special educational needs and disabilities (SEND). We concluded that many children with SEND were being failed by the support system and recommended that the Department should, as a matter of urgency, complete its SEND review which had begun in September 2019.45 In March 2021, the Department told us that that it would publish the Green Paper with its proposals for change towards the end of June 2021. The Department did not meet this timetable and the SEND review has now taken over two years.46