This phrase means that a child has learning difficulties which require special educational provision. (newlawjournal.co.uk)
For a child under two years of age, special educational provision means educational provision of any kind. (fosterline.info)
For the purposes of Part 3 of the Children and Families Act 2014, which provides the legal framework for the provision of education to students with SEND, Special Post-16 Institutions are defined in section 83 of that Act as «a post-16 institution that is specially organised to make special educational provision for students with special educational needs». (gov.uk)