Government will fully fund Special Educational Needs and Disabilities from 2028-29, cutting one of the biggest financial pressures on councils.

Further announcements have been made on an expected so called ‘mansion tax', business rates, tourism taxes

In one of the few measures not announced prior to the Budget, document's surrounding Chancellor Rachel Reeves' announcement said future funding of SEND would be through departmental expenditure.

It added: ‘The Government would not expect local authorities to need to fund future special educational needs costs from general funds, once the Statutory Override ends at the end of 2027-28.'

Chief executive of think tank Localis, Jonathan Werran said the move would cut the risk of further section 114 notices, strengthen financial resilience in local government and ‘say a final good riddance in 2027/28 to the accountancy sleight of hand that is "statutory override'".

But he added that it failed to address the ‘legacy of historic deficits and debt management, totalling perhaps £14bn across the sector….let alone the question of how central government departments will absorb the costs'.

Further details are expected in the local government finance settlement.

Elsewhere, the so-called ‘mansion tax' will see increases on council tax bills of £2,500 for properties worth more than £2m, rising to £7,500 for £5m properties. Despite being collected through council tax, the cash will be handed back to the Treasury.

On business rates, the Chancellor attempted to redress the balance of business rates between high street and online retailers, announcing ‘permanently lower business rates' across retail, hospitality and leisure.

The move will be funded by increasing rates for warehouses, used in the supply change for online retailers.

Local government reorganisation made it into the budget, alongside the abolition of Police and Crime Commissioners, as a public service cost saving, expected to save £250m, alongside measure to scale back the civil service and cut back £74m in asylum accommodation costs.

The Office for Budget Responsibility, which leaked its own report early, revealed lower growth had weakened public finances, while local government net borrowing and spending on welfare benefits were revised upwards.

Other announcements included a tourism tax for directly elected mayors, £18m for playgrounds, changes to personal taxes and scrapping of the two child benefit cap.

Discover all the latest analysis in our Autumn Budget Insights series.