The Department highlighted three key things that it was doing while it worked on the SEND review. First, it had increased high-needs funding by about £1.5 billion in two years and made available £300 million of capital funding in 2021 for school places for children with SEND. Second, it was offering targeted intervention for the local authorities that had the most challenging situations. And third, it was focusing on children with SEND in its thinking about catch-up learning and recovery.41 35 HC Committee of Public Accounts, Support for children with special educational needs and disabilities, First Report of Session 2019–21, HC 85, May 2020 36 HC Committee of Public Accounts, Oral evidence: COVID-19: Education, HC 944, 25 March 2021, Q 80 37 C&AG’s Report, para 9 38 SCF0005 National Association of Head Teachers submission, page 3 39 Letter from Department for Education, 6 July 2021 40 Qq 4, 6–8 41 Qq 4–5 14 School Funding