Ireland has a distinct and complex history regarding the education of persons with special educational needs (SEN) and in its approach to inclusion. Special and general education largely developed in parallel and separately. As recently as the 1990s, legal actions by parents seeking educational rights for children with severe disabilities prompted appropriate provision for these students and a shift towards inclusive schools. The Education for Persons with Special Educational Needs (EPSEN) Act set out important changes – although not all implemented – followed by a series of changes in resource allocation, culminating in the removal of the requirement for students to be diagnosed in order to access supports. International evidence suggests that resource allocation based on learners’ profile and SEN diagnosis have been linked to the overidentification of SEN students. Ability to pay for private assessments has also been shown to exacerbate inequality in Ireland and beyond. We examine how Ireland's policy changes are impacting on schools and students, drawing on emerging evidence. We consider concerns over the adequacy of teacher professional development, the intended and potentially unintended consequences from a process of ‘domestication’ at the school level and ultimately whether the changes are accompanied by sufficient and appropriate accountability measures.