We appreciate the Committee’s careful consideration of these issues and will respond to their recommendations on improving local authority accountability, including in relation to the SEND tribunal. The Local Government and Social Care Ombudsman plays an important role in investigating SEND complaints against schools and local authorities. These investigations help ensure that any injustice suffered by children and young people with SEND is corrected and that local authorities adapt their decision-making process accordingly. We will work closely with the Ombudsman and the Tribunal to determine their roles in a reformed SEND system. In the meantime, I would like to place on record my thanks for the continued work that the Ombudsman and Tribunal do for families of children and young people with SEND.