In one of the few measures not announced prior to the Budget, document's surrounding Chancellor Rachel Reeves' announcement said future funding of SEND would be through departmental expenditure.

It added: ‘The Government would not expect local authorities to need to fund future special educational needs costs from general funds, once the Statutory Override ends at the end of 2027-28.'

Chief executive of think tank Localis, Jonathan Werran said the move would cut the risk of further section 114 notices, strengthen financial resilience in local government and ‘say a final good riddance in 2027/28 to the accountancy sleight of hand that is "statutory override'".

But he added that it failed to address the ‘legacy of historic deficits and debt management, totalling perhaps £14bn across the sector….let alone the question of how central government departments will absorb the costs'.

Further details are expected in the local government finance settlement.