This study explores the funding variations by English local authorities (LAs) in January 2014 for pupils with special educational needs and disability (SEND). Two quintile groups (n = 30) are used for comparing LAs with low and high levels of statements and case studies are presented to further explore the allocations. The research findings provide a baseline for LA critical self-reviews and benchmarking of any revised funding formulae. Authorities that make limited use of statements are found to have significantly lower budgets for SEND pupils with and without statements, are more inclusive and make use of statements to primarily access special settings. Evidence is presented to affirm that the government's current allocation methods, in part based on past levels of funding, can seriously challenge and undermine those LAs with a policy of inclusion and controlled use of statements, as these latter LAs may also wish to make vigilant use of education, health and care plans from September 2014.