Agree with Tibtom. The mother and the reporter have both completely failed to understand the rules.
The "other councils" link takes you to Midlothian's website which states the law correctly and does not, contrary to what the reporter seems to think, support the mother's case.
The mother's claim that "everywhere else you can apply for a deferral" is, at best, misleading. I don't know if other councils would allow her to apply but they certainly wouldn't allow her to defer. They cannot legally do so.
The passages quoted from the Parent Club website and Citizen's Advice Scotland are both drawn from pages that correctly state the law and do not support the mother's case.
The MSP is wrong to say the rules are open to interpretation. They aren't.
If her child's fifth birthday was between August and February she could defer entry for a year. However, it appears her child is five in June. She therefore cannot legally defer. The fact that he was due to be born in September is irrelevant. What matters is his actual date of birth.
Contrary to what the mother thinks, this is not her council being unhelpful. Her council has no choice. She wants a change in the law.