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A helpful overview of the situation in Wales has been published by the Assembly

The Education Act 1996 notes that a learning difficulty is defined by section 312(2) as: a) having a significantly greater difficulty in learning than the majority of children of the same age; b) having a disability which either prevents or hinders them from making use of educational facilities of a kind generally provided for children of their age in schools within the area of the local authority; or c) if they are under compulsory school age and fall within the definition at a) or b) or would do so if special educational provision was not made for them.

Section 312(4) states that special educational provision means: a) for children aged two or over, educational provision that is additional to, or otherwise different from, the educational provision made generally for children of their age in maintained schools, other than special schools, in the area; b) for children aged under two, educational provision of any kind.

As elsewhere in the UK a child is not regarded as having a learning difficulty solely because the language spoken at home is different to the language in which they will be taught.