SEND reform 2026: implications for school resource planning

Why does SEND reform matter for every school?

SEND has been one of the defining challenges facing education for more than a decade. Demand continues to rise. Needs are becoming increasingly complex. High-needs budgets remain under pressure. At the same time, schools are being asked to deliver more inclusive provision, improve outcomes and ensure support is available earlier and more consistently. Against this backdrop, SEND reform remains firmly on the national agenda.

For school business managers, SENCOs and senior leadership teams, the conversation is no longer simply about policy. It is about planning. The Dedicated Schools Grant (DSG) high-needs budget is expected to exceed £12 billion in 2026-27, reflecting the scale of investment now being directed towards SEND provision. However, increased funding alone is unlikely to solve the challenges schools face. The real question for leaders is how they prepare their people, resources and systems to meet growing demand effectively. This is where resource planning becomes critical.

The schools that navigate SEND reform most successfully are unlikely to be those that react quickest when new guidance arrives. More often, they will be the schools that understand their current provision, identify gaps early and make thoughtful decisions about where resources can have the greatest impact.

One misconception is that SEND reform is primarily relevant to specialist settings. In reality, mainstream schools sit at the heart of the reform agenda. The SEND and Alternative Provision Improvement Plan, alongside wider reforms proposed through the SEND and AP Change Programme, places significant emphasis on earlier intervention, improved inclusion and greater consistency of support across the education system. For mainstream schools, this means SEND can no longer be viewed solely as the responsibility of the SENCO. Provision increasingly affects:

• Curriculum planning
• Staffing structures
• Resource allocation
• Professional development
• Classroom environments
• Procurement decisions
• School improvement planning

As a result, SEND strategy is becoming a whole-school leadership issue rather than a specialist function.

Why are schools under increasing SEND pressure?

Most school leaders do not need statistics to tell them demand is rising. They see it every day. However, national data helps explain the scale of the challenge. The number of pupils requiring SEND support has continued to increase, while Education, Health and Care Plan (EHCP) numbers have grown significantly over recent years. The Institute for Fiscal Studies has repeatedly highlighted the pressure this places on local authority high-needs budgets and the wider education system. At school level, this creates several interconnected challenges:

• More pupils requiring support
• Greater complexity of need
• Increased staff training requirements
• Additional resource demands
• Growing pressure on specialist services
• Higher expectations from families
• More intensive intervention requirements

For leaders, the challenge is not simply securing funding. It is ensuring that available resources are used in ways that create meaningful impact.

What does SEND reform mean for school resource planning?

Many schools still approach SEND resources as a separate category of spending. The direction of travel suggests that this approach may become increasingly outdated. The strongest inclusive schools often view SEND through the lens of universal provision. Rather than asking "What additional resources do SEND pupils need?", they ask "How can our overall provision work better for a wider range of learners?"

This shift has significant implications for resource planning. It encourages leaders to consider:

• Flexible teaching resources
• Accessible learning environments
• Visual communication supports
• Inclusive classroom equipment
• Early intervention tools
• Staff confidence and training
• Consistency across year groups

Importantly, many of these investments benefit all pupils, not only those identified with SEND.

Why is early intervention becoming more important?

One of the clearest messages emerging from national SEND policy is the importance of earlier support. Schools are increasingly being encouraged to identify needs sooner and intervene before difficulties become more entrenched. From a resource planning perspective, this changes priorities. Leaders may need to think more carefully about:

• Screening tools
• Assessment resources
• Early language support
• Communication resources
• Emotional wellbeing provision
• Targeted intervention programmes

For SENCOs, this often means balancing immediate support needs with longer-term capacity building. For SBMs, it means recognising that preventative approaches may offer stronger long-term value than repeatedly responding to escalating needs later. This reflects a broader principle that many schools are already embracing: investing earlier can often reduce pressure further down the line.

How might classroom environments need to change?

Inclusive practice is often discussed in terms of teaching strategies, but physical environments matter too. The learning environment can either remove barriers or unintentionally create them. As schools review SEND provision, many are exploring whether classrooms provide:

• Clear visual structure
• Predictable organisation
• Accessible resources
• Calm working spaces
• Flexible seating options
• Sensory considerations
• Effective visual communication

This does not necessarily require major capital investment. Often, relatively small changes can make classrooms more accessible and easier for pupils to navigate independently. GLS regularly works with schools reviewing how learning environments support inclusion. One common theme is that successful adaptations are often practical rather than dramatic. Clear organisation, accessible resources and consistent classroom systems can have a significant impact on pupil confidence and participation.

What role do teaching resources play?

Resources alone do not create inclusion. However, they can either support or hinder it. Schools are increasingly looking at whether classroom materials are accessible, flexible, adaptable, easy to differentiate, and suitable for a range of learner needs. This applies across the curriculum.

Whether supporting literacy, numeracy, communication, emotional regulation or sensory needs, the goal is often the same: helping pupils access learning as independently as possible. GLS increasingly sees schools moving away from highly fragmented resource approaches and towards more integrated provision. Rather than purchasing separate solutions for every challenge, leaders are looking for resources that support a broad range of learners while remaining practical for teachers to use every day.

How should schools think about staffing?

SEND reform is often viewed through the lens of funding and resources, but staffing remains one of the most significant considerations. Schools may need to review:

• Teaching assistant deployment
• Intervention delivery models
• Staff training priorities
• Specialist expertise
• SENCO capacity
• Inclusion leadership structures

The most effective provision is rarely determined by staffing numbers alone. It is usually influenced by how effectively staff expertise is deployed. This means professional development remains a crucial part of resource planning. Schools that invest in staff confidence often find that inclusive practice becomes more embedded across classrooms rather than concentrated within a small number of specialists.

Why does procurement matter more than ever?

As budgets become tighter, procurement decisions take on greater significance. For SEND provision, value cannot be measured by cost alone. Leaders increasingly need to consider educational impact, ease of implementation, longevity, adaptability, staff usability, and whole-school relevance. The cheapest option is not always the most economical. Equally, the most expensive option is not always the most effective. This is one reason many schools are becoming more strategic in how they evaluate resources. They are looking beyond individual products and considering how purchasing decisions support wider inclusion goals. GLS often supports schools in this area because resource decisions increasingly sit at the intersection of budget management, classroom practice and educational outcomes.

What should school leaders review during 2026?

While national reforms continue to evolve, there are several practical areas leaders can review now:

• Universal provision: How effectively does current classroom practice support a broad range of learners?
• Learning environments: Do classrooms remove barriers or create them?
• Resource accessibility: Can pupils access learning independently wherever possible?
• Staff confidence: Do teachers feel equipped to support diverse needs?
• Intervention effectiveness: Are existing interventions delivering measurable impact?
• Procurement strategy: Does spending align with long-term inclusion priorities?

Schools do not need to wait for every detail of reform to be confirmed before asking these questions. In many cases, the answers will strengthen provision regardless of future policy developments.

How can schools balance inclusion and budget pressure?

This is perhaps the defining challenge facing many leaders. Schools want to provide excellent support. Budgets remain constrained. Demand continues to grow. The solution is rarely found in a single funding stream or resource purchase. Instead, the strongest schools tend to focus on systems. They build inclusive environments. They invest in staff capability. They standardise effective approaches. They review impact regularly. They make resource decisions based on outcomes rather than assumptions. This is where SEND planning increasingly overlaps with wider school improvement planning. Inclusion is not a separate project. It is becoming part of how successful schools think about curriculum, teaching, resources and leadership.

Looking ahead to the next phase of SEND reform

The direction of travel is becoming increasingly clear. Schools are being encouraged to deliver earlier support, stronger inclusion and more consistent provision across the system. For leaders, the challenge is not simply responding to policy announcements. It is ensuring their school is ready. That readiness depends on more than funding. It depends on people, systems, resources and environments working together effectively.

The schools that are best prepared for SEND reform are unlikely to be those making the biggest changes overnight. They will be the schools that take a strategic view of inclusion, review their provision honestly and make thoughtful decisions about where resources can have the greatest impact. Because ultimately, successful SEND provision is not about compliance. It is about ensuring every pupil has the opportunity to participate, progress and thrive.