The annual survey by law firm Browne Jacobson, run in conjunction with the Association of School and College Leaders, shows that 68 per cent of school leaders are unhappy with the new funding system for SEN.
Furthermore, 84 per cent are unhappy with the notional SEN budgets that they have been allocated.
Almost 500 school leaders took part in the study, with more than half being from secondary schools.
A total of 76 per cent of the secondary leaders said they are expecting to have to use funds from their overall budgets to supplement the notional SEN budget, while 91 per cent of primary schools said they would have to divert funds too.
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