ABSTRACT
This chapter examines the range of objectives or principles which Local Education Authorities (LEAs) need to address when determining their method of allocating resources for special and inclusive education. Allocating resources according to special needs audits conducted by special needs co-ordinators and headteachers, as in Kent and Northamptonshire, fulfils the vertical equity criterion, but needs to be carefully moderated to ensure that horizontal equity is achieved as well, so that children with similar needs in different schools get similarly resourced. The definitions of equity illustrate the relationship between the principle of equity and the purpose of providing additional funding for pupils with special educational needs. The requirements of the 1993 Education Act states that the governing body must do their best to secure that the necessary provision is made for any pupil who has special educational needs report annually to parents on the school's policy for pupils with special educational needs.
