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The statutory definition of SEN has not changed, nor has the guidance in the Code of Practice on when to assess and when to issue a statutory plan. £6k is not a threshold for access to EHC needs assessments or to EHC plans. Decisions about provision must be made on an individual basis. Under the new system, as much as the old, there cannot be a blanket policy regarding eligibility. Local authorities need to work with schools, young people and parents to determine how best to transfer SEN statements to EHC Plans. It is recommended that a transparent and phased approach is developed with parents and schools.