Data gathered using the Freedom of Information Act revealed that some local authorities expect to retain money that is supposed to be for disadvantaged two-year-olds to fund SEN support for older children.
Last week, CYP Now revealed that almost half of local authorities planned to spend money earmarked for childcare providers on other activities.
Many said these activities would be related to the two-year-olds programme, such as staffing, training, administration, publicity and developing IT systems.
But more than a fifth of the councils that planned to withhold some of the allocation, which is not ringfenced, cited SEN provision as a specific use of that money.
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