This paper provides an overview of the rate of appeal to the Special Educational Needs and Disability (SEND) Tribunal in England by analysis of official data published by the Ministry of Justice. The article will also consider the effects of socio-economic deprivation on appeals and hearings, the fiscal constraints placed on Local Authorities and the 2018 change to the calculation of the rate of appeal. The 2014 Children and Families Act consigns a greater emphasis on the avoidance of disagreements, nevertheless appeals to the Tribunal have more than doubled since 2015. Analyses of appeal and hearing rates are conducted for all English Local Authorities (LAs) and regions using the government's Income Deprivation Affecting Children Index to identify levels of deprivation. The research confirms significant variations across LAs and regions and concludes that the appeal and hearing rates in areas with lower socio-economic status (SES) are significantly smaller than in the least deprived areas. There still continues to be considerable challenges to improving parental confidence for the SEND non-statutory offer (Lamb, 2009, 2019). The question remains though how achievable is this in the exceptionally uncertain funding environment, post COVID-19?