According to my Department’s record of information supplied by local authorities at the time of registration, 366 pupil referral units catered for pupils with special educational needs and 184 pupil referral units did not indicate whether they catered for pupils with special educational needs. However, pupils with special educational needs are likely to be attending all types of school and other provision, so there are likely to be children with special educational needs in pupil referral units in addition to the 366.