6th February 2026
In England TES has written that research suggests 95 per cent of councils have a deficit as a result of SEND spending exceeding their funding.
In England, very recent surveys and research show a widespread SEND funding crisis:
About 95 % of councils are running deficits on their high-needs (SEND) budgets, meaning spending on special educational needs and disabilities exceeds the funding they receive.
Many councils warn they won't be able to set balanced budgets once temporary accounting rules (the "statutory override") end.
The cumulative SEND deficit is projected to rise sharply without reform.
This situation has been widely reported as a major fiscal crisis for local authorities across England, and is the context behind the 95 % figure you mentioned.
England - SEND Special Educational Needs and Disabilities
Scotland ASN -Additional Support Needs
Scotland: ASN Funding and Council Budgets
Scotland does not yet have an equivalent national "deficit count" like England
There is no widespread published figure showing how many Scottish councils are in deficit specifically because of ASN funding (i.e., that support for additional support needs is exceeding the money provided to councils) — unlike the detailed surveys done for England.
Scottish councils are under broader financial pressure
The Accounts Commission — the independent watchdog for Scottish local government — warns that councils are collectively overspending on delivering services because funding from the Scottish Government isn't keeping pace with rising costs and demand.
Councils reported a collective overspend on services in 2024/25, the first in six years, and face a projected budget gap of nearly £1 billion by 2027.
Debt levels are rising and many councils are using reserves and borrowing to balance their books.
This means that while ASN services are one of many pressures on council budgets, there is no clear public data showing a systematic ASN spending factor driving deficits like in England.
ASN (Scottish equivalent to SEND) has specific concerns
Nearly 40-43 % of pupils in Scotland are recorded as having Additional Support Needs (ASN) — a much higher proportion than in England — and this proportion has grown significantly over time, increasing demand for support.
Audit Scotland and other reports have highlighted that councils and the Scottish Government need to rethink how ASN support is planned and funded, because mainstream funding formulas and planning don't yet fully reflect the realities of inclusive support in schools.
There are reports of pressure on council budgets because ASN is under-resourced relative to demand, but they do not quantify it as a formal deficit measure in the way English high-needs deficits are counted.
Outcome
So in Scotland:
Councils are under significant financial strain overall, with overspends and service pressures that include but are not isolated to ASN support.
There isn't a clear, published national statistic showing how many councils are in deficit specifically due to ASN funding shortfalls, unlike the detailed surveys in England.
What this means
England’s SEND funding system is facing a clearly identified, quantified deficit crisis for councils.
Scotland’s ASN support also faces rising demand and funding pressure, but there’s no direct equivalent statistic on councils having ASN-specific deficits. Instead, Scottish councils are reporting general budget overspends and sustainability challenges, with ASN being one among several pressures.