The letter outlines the Government's expectations that local authorities and ICBs develop a Local SEND Reform Plan by June 2026.

The plans will have to be approved by Government in order for councils to qualify for 90% debt relief through a new High Needs Stability Grant.

In addition, the letter states failing councils will have their services transferred to a trust as a ‘last resort'.

Rachael Wardell, president of the Association of Directors of Children's Services, said: ‘A letter from ministers outlining further detail on the proposed local SEND reform plans was circulated to directors of children's services earlier this month.

‘We are continuing to review this information, listening to feedback from our members and remain in ongoing dialogue with central Government on this and the wider SEND reform programme.'