In many ways the most significant proposal in the green paper is the decision to remove or redefine levels of need outlined in the SEN Code of Practice. This could, at a stroke, reduce the percentage of children and young people with SEN and disabilities from 21% of the school population to 8 to 10%, saving billions in the process. Unfortunately, it means those pupils no longer deemed to have SEN would then be supported by alternative sources of funding. However, with both local authority and school budgets being whittled down to such a degree it is difficult to envisage anything other than that the cutbacks will have a negative impact on the education of this group of learners. Even where schools are committed and willing, they may find it extremely difficult to use current delegated SEN funding and the new pupil premium in the way the Government hopes because of other resource imperatives.