Action for Children and the Every Disabled Child Matters Campaign commissioned this report which aims to explore the social and economic value created by effective local delivery of short breaks – the largest component of the Aiming High for Disabled Children (AHDC) programme – aimed at those with the most complex needs. Of the social and economic value created, particular focus is given to the value generated for the state. The report furthermore aims to identify the conditions – for example, the level of national and regional funding or the approach taken to delivery – necessary to maintain the value to the state (identified by the research) created by effective local delivery of short breaks.