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Audit Scotland Additional Support for Learning Briefing

Renfrewshire Council · 18 August 2025
Back to Audit, Risk and Scrutiny Board — 18 August 2025 and its agenda

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To:  Audit, Risk, and Scrutiny Board
On: 18 August 2025
Report by:  Director of Children’s Services 
Heading:  Audit Scotland Briefing: Additional Support for Learning
1. Summary
1.1. Audit Scotland publishes regular national reports covering matters related to local
and national government. In February 2025 Audit Scotland published ‘Additional
Support for Learning’. 
1.2. The report summarises the status of Additional Support for Learning (ASL) in
Scotland and the challenges facing the sector. The report builds on previous papers
such as the Morgan Review. 
1.3. The Audit Scotland report calls on the Scottish Government to make fundamental
changes to how they resource and measure ASL.
2. Recommendations
2.1. It is recommended that members of the Audit, Risk, and Scrutiny Board note the
content of the Audit Scotland report and the implications for ASL within
Renfrewshire Council. 
3. Background
3.1. The number of pupils recorded as having additional support needs has increased by
768% since the introduction of the Additional Support for Learning (ASL) Scotland
Act in 2004. As of 2024, 40% of pupils in schools receive ASL. The report suggests that
an improved awareness of ASL and the long-term impact of the Covid-19 pandemic
may have contributed to this increase. 
3.2. The Audit Scotland report states that the significant rise in children and young
people receiving ASL is in part due to the Scottish Government adopting a wider,
more inclusive definition of additional support needs which include:

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- Children requiring any provisions that are considered different from what
would be received by the majority of children.
- Those receiving temporary support.
- For many categories there does not need to be a formal diagnosis.
- All children and young people who have been looked after are presumed to
require additional support unless determined otherwise.
ASL- Data Framework
3.3. Audit Scotland highlights that there are likely to be gaps in understanding the scale
and nature of the ASL figures due to inconsistent record keeping between councils
and limitations arising from the SEEMiS reporting system. The Scottish Government
aims to develop a new system for recording ASL data by 2028. As an interim measure,
Renfrewshire Council has issued guidance on the recording of additional support
needs related to the Staged Intervention Framework.
3.4. The report acknowledges that there are wider barriers to children accessing
additional support, such as children waiting on an appointment for diagnosis. In
August 2024, a CAMHS Education Advisor was appointed as a single point of contact
to address this issue locally. 
3.5. Audit Scotland states that while the current data framework highlights some groups
who make up a greater proportion of ASL children and young people, it does not
provide enough detail to comprehensively plan for ASL provision.
3.6. According to the report, key statistics relating to ASL are:
- Boys are 22% more likely to receive ASL than girls.
- 46% of children from the most deprived areas have ASL compared to 27% of
children from the least deprived areas.
- Secondary school children are more likely to have ASL than primary school
students. However, Audit Scotland suggest that this could be due to
additional needs becoming more prominent with age. 
In Renfrewshire, 40% of secondary pupils are recorded as having additional support
needs, compared with 29% in primary. 
3.7. The report identifies that children with ASL have a significantly lower attainment
outcomes than those without, with there being a 20-percentage point gap in those
achieving the expected Curriculum for Excellence level. In Renfrewshire, the size of
the primary gap in literacy was 31-percentage points and in 23-percentage points in
numeracy.

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3.8. Audit Scotland advocates for greater progress in the creation of a new framework for
measuring the attainment of children with ASL to ensure that they can fully develop
to their full potential. This is a move that has received significant support from
Inclusion Ambassadors, secondary school aged children with additional support
needs. The report highlights that there has been insufficient progress in addressing
the challenges raised by the Morgan Review in 2020. 
ASL - Resources
3.9. Audit Scotland criticises the Scottish Government for not planning for the potential
impact of the more inclusive definition for ASL. The report says that this can reflected
in the lack of resources and training available to schools. 
3.10. The report highlights that while the Scottish Government has provided funding for
ASL through both the general resource grant and various specialist grants, the
funding has not been able to keep up with the increased demand.
3.11. Audit Scotland highlights the increased use of Additional Support Needs Tribunals
since the Covid-19 pandemic as an example of pressures on councils. While the
tribunals are intended as the final recourse for parents to dispute a decision not to
allow a placing request, the legislation does not specify that other routes need to be
pursued first. This has resulted in parents applying to tribunals as the first recourse
which has a significant financial and resource costs to councils. The report calls for
better communication with parents to direct them towards other routes for
resolution. In order to improve communication, Renfrewshire has trained both in-
house and independent mediators.
3.12. While figures show that councils spend on average 12% of their education budget on
ASL, Audit Scotland believes this figure under-estimates the amount spent. This
discrepancy is due to most ASL provision being provided within mainstream settings
where resources are not recorded separately. The reported figures also do not
include any council funding that is outwith the education budget, e.g. social work
funding. 
3.13. Audit Scotland’s own research into funding and found that councils spent an average
of over 50% of ASL funding on staffing, with a further 14% being spent on additional
support schools or enhanced provision units within mainstream schools. During
2024-25, Renfrewshire Council spent 74.51% on ASL staffing, including units within
mainstream schools with a further 5.65% on ASN schools.
3.14. According to Audit Scotland’s research, classroom teachers provide the majority of
ASL within schools, with support from teachers increasing by 347% since 2019.

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However, the report cautions that this increase may be the result of improved record
keeping rather than a real terms increase in support. Within Renfrewshire a Staged
Intervention Framework has been implemented to ensure the most appropriate
support is applied at the right time with a relentless focus on early intervention.
4. Key Messages
4.1. Audit Scotland encourages the Scottish Government and the ASL Project Board to
implement a new national data framework for recording ASL provision across all
Local Authorities. 
4.2. The report argues that through improving its understanding of ASL demand, the
Scottish Government would be in better position to understand how to
comprehensively resource the ASL needs of children and young people. 
4.3. Audit Scotland advocates for a new framework for measuring attainment outcomes
to ensure that all children’s needs are met.
4.4. Audit Scotland suggests that there may need to be a fundamental change to how ASL
is funded to ensure that teachers and specialist staff are appropriately supported to
provide ASL. 
4.5.  Audit Scotland highlights that since the UNCRC (Scotland) Act was adopted into
Scots law in July 2024, there is a greater statutory duty for public organisations to
ensure that children’s needs are met.
5. Implications of the Report
1. Financial – While Renfrewshire is not directly mentioned in the report reference is
made to the need to reform local authority funding for additional support for
learning. 
2. HR & Organisational Development – While not directly mentioned in the report,
Audit Scotland do highlight the need for more support for staff providing ASL.
3. Community/Council Planning – None 
4. Legal - None 
5. Property/Assets – None
6. Information Technology – None 
7. Equality & Human Rights – None: an equality impact assessment is not required for
this report as it is a summary of a national report for noting only. 
8. Health & Safety – None
9. Procurement – None 
10. Risk – None 
11. Privacy Impact – None 
12. Climate Risk – None

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13. Children’s Rights – While not directly mentioned in the report reference is made to
the UNCRC and the additional responsibilities it places on councils.
14. Cosla Policy Position – None
List of Background Papers
Audit Scotland report: Additional Support for Learning
Inclusion Update to Education and Children’s Services Policy Board 15 May 2025
Author: Andrew Voysey, Assistant Policy Officer, andrew.voysey@renfrewshire.gov.uk