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<p>Local authorities have considerable flexibility to use the high needs funding within
their Dedicated Schools Grant allocations to fulfil their statutory duties. This includes
using their high needs budgets to discharge their special educational needs duties
under the Children and Families Act.</p><p>Local authorities are able to fund educational
placements for children and young people with Education, Health and Care (EHC) plans
in independent schools. Where they choose to name an independent special school on
an EHC plan, the local authority must fund the cost of the placement.</p>
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