Merthyr Tydfil has the largest SEN budget per pupil at £1,202, whilst Torfaen has the smallest SEN budget per pupil at £694.
O ran gwariant AAA sydd wedi’i gyllidebu ar gyfer pob disgybl, Merthyr Tudful sydd â’r mwyaf, £1,202 y disgybl, a Thorfaen sydd â’r lleiaf, £694 y disgybl.