In the summer of 2014, the Department for Education (DfE) commissioned Isos Partnership to undertake research into SEN funding arrangements and practices. The aim of this research was to provide insights into the way funding for young people with SEN is spent, the reasons for differences between spending patterns in different local authorities, and the options for changing the ways in which high-needs funding is distributed in future. The report provides an analysis of how well the current SEN funding system is working and suggests ways in which it might be improved in future.