This chapter explores critical overview of the situation regarding support and provision for children with special educational needs and disability (SEND) in England. It presents an account of how the International Classification of Functioning, Disability and Health (ICF) could be regarded as the theoretical framework and taxonomy. The chapter provides illustrative case study providing a critical analysis of one education health and care (EHC) plan. It illustrates some of the problems currently observed in the newly developed EHC plans and ways by which the ICF could support the EHC planning process in England. The chapter discusses the case for the adoption of the ICF system in England, in particular to support the development of holistic and accurate EHC plans. There are three ways by which the ICF could support the new SEND policy and practice: as a tool for eligibility, as a tool for problem solving and as a tool to facilitate multi-agency working.