The Government Resources and Accounts Act 2000 (Estimates and Accounts) (Amendment) Order 2025
This Order, made by HM Treasury under the Government Resources and Accounts Act 2000, revises the list of designated central government bodies for the purpose of calculating supply estimates and resource accounts for the financial year ending March 31, 2026.
Specifically, it substitutes the entire Schedule of the principal Order (The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025) with an updated list organized by government department, adding, renaming, or removing various public sector bodies.
Arguments For
The amendment ensures that the estimates and resource accounts submitted by designated government departments accurately reflect the current organizational structure and responsibilities, facilitating proper parliamentary scrutiny and financial control.
Updating the schedule allows for precise accounting of resources transferred to or from newly designated, renamed, or removed bodies, maintaining transparency in public spending.
The order provides necessary legal certainty for financial reporting for the specific financial year ending March 31, 2026, by establishing an authoritative list of bodies.
Arguments Against
The frequent updating of designated bodies could create administrative burden for the listed organizations and the departments responsible for their inclusion/exclusion in financial reporting.
Changes to the schedule, particularly the removal of designated bodies, might create uncertainty regarding the future status or funding accountability of those specific entities.
Without a dedicated full impact assessment, potential, albeit minor, administrative or operational impacts on the private or voluntary sectors mentioned in the new schedule might not be fully accounted for.
The Treasury make the following Order in exercise of the powers conferred by section 4A(3) and (4) of the Government Resources and Accounts Act 2000.
In accordance with section 4A(8) of that Act the Treasury have consulted, where they think it appropriate, the Scottish Ministers, the Department of Finance and Personnel for Northern Ireland and the Welsh Ministers.
HM Treasury created this Order using powers granted by sections 4A(3) and (4) of the Government Resources and Accounts Act 2000.
In line with section 4A(8) of that same Act, the Treasury consulted the Scottish Ministers, the Department of Finance and Personnel for Northern Ireland, and the Welsh Ministers where deemed necessary.
Citation, commencement, extent and interpretation
(1) This Order may be cited as the Government Resources and Accounts Act 2000 (Estimates and Accounts) (Amendment) Order 2025 and comes into force on 31st January 2026.
(2) This Order extends to England and Wales, Scotland and Northern Ireland.
(3) In this Order, “the principal Order” means the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025.
This article outlines how the Order is named, when it takes effect, where it applies, and key definitions.
The Order's formal title is the Government Resources and Accounts Act 2000 (Estimates and Accounts) (Amendment) Order 2025, and it becomes legally effective on January 31, 2026.
The provisions apply across England, Wales, Scotland, and Northern Ireland.
The term 'the principal Order' refers to the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025.
Amendments to the principal Order
(1) The principal Order is amended as follows.
(2) For the Schedule (designated bodies) to the principal Order, substitute the Schedule set out in the Schedule to this Order.
This article details the main change introduced by the legislation.
The principal Order is formally amended according to the following instructions.
The Schedule in the principal Order, which lists designated bodies, is completely replaced by the new Schedule provided within this amending Order.
Schedule Schedule to be substituted for the Schedule to the principal Order
Article 2(2)
“Schedule Designated Bodies
Part 1 Department of Health and Social Care
[List of bodies including Administration of Radioactive Substances Advisory Committee, Care Quality Commission, NHS England, NHS Trusts, etc.]
Part 2 Department for Education
[List of bodies including Children’s Commissioner, Institute for Apprenticeships and Technical Education, Office for Students, etc.]
Part 3 Home Office
[List of bodies including College of Policing Limited, Disclosure and Barring Service, Immigration Services Commissioner, Office of the Director of Labour Market Enforcement, etc.]
Part 4 Ministry of Justice
[List of bodies including Criminal Cases Review Commission, Judicial Appointments Commission, Parole Board for England and Wales, Youth Justice Board for England and Wales, etc.]
Part 5 Ministry of Defence
[List of bodies including Armed Forces Covenant Fund Trustee Limited, Commonwealth War Graves Commission, Service Complaints Ombudsman, etc.]
Part 6 Foreign, Commonwealth and Development Office
[List of bodies including Commonwealth Scholarship Commission in the United Kingdom, The Great Britain-China Centre, etc.]
Part 7 Ministry of Housing, Communities and Local Government
[List of bodies including Building Safety Regulator, Homes and Communities Agency, Parliamentary Boundary Commission for England, Valuation Tribunal Service, etc.]
Part 8 Department for Culture, Media and Sport
[List of bodies including Arts Council of England, British Broadcasting Corporation, Gambling Commission, Sports Grounds Safety Authority, etc.]
Part 9 Department for Science, Innovation and Technology
[List of bodies including Advanced Research and Invention Agency, Medical Research Council, Office of Communications, United Kingdom Research and Innovation, etc.]
Part 10 Department for Transport
[List of bodies including Disabled Persons Transport Advisory Committee, Great British Railways Transition Team Limited, National Highways Limited, etc.]
Part 11 Department for Energy Security and Net Zero
[List of bodies including Coal Authority, Committee on Climate Change, Nuclear Decommissioning Authority, Sellafield Limited, etc.]
Part 12 Department for Environment, Food and Rural Affairs
[List of bodies including Agriculture and Horticulture Development Board, Environment Agency, Forestry Commission, Joint Nature Conservation Committee, etc.]
Part 13 Department for Business and Trade
[List of bodies including Advisory, Conciliation and Arbitration Service, British Business Bank plc, Competition Appeal Tribunal, Trade Remedies Authority, etc.]
Part 14 Department for Work and Pensions
[List of bodies including Health and Safety Executive, Industrial Injuries Advisory Council, The Pensions Regulator, etc.]
Part 15 HM Treasury
[List of bodies including Office for Budget Responsibility, Royal Household, UK Asset Resolution Limited, etc.]
Part 16 Cabinet Office
[List of bodies including Civil Service Commission, Committee on Standards in Public Life, Social Mobility Commission, etc.]
Part 17 Scotland Office and Office of the Advocate General
[Boundary Commission for Scotland]
Part 18 Northern Ireland Office
[List of bodies including Boundary Commission for Northern Ireland, Parades Commission for Northern Ireland, etc.]
Part 19 Food Standards Agency
[List of advisory committees related to food safety and science, e.g., FSA Science Council, etc.]
Part 20 The National Archives
[Advisory Council on National Records and Archives]
Part 21 Export Credits Guarantee Department
[Export Guarantees Advisory Council]”
This lengthy Schedule details the comprehensive list of bodies currently designated as 'designated bodies' under the principal Order.
The list is organized by the government department responsible for estimates and accounts, covering areas like Health and Social Care, Education, Justice, Defence, Transport, Energy, Business, and Culture.
The substitution of this Schedule updates which specific non-departmental public bodies (NDPBs) and other entities are linked to these departments for financial reporting purposes.
Explanatory Note (This note is not part of the Order)
This Order amends the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025 (“the principal Order”), which designates specified central government bodies in relation to named government departments for the purpose of those departments’ supply estimates and resource accounts.
A new Schedule is substituted for the Schedule to the principal Order. The effect of this amendment is that additional bodies are designated, the names of some bodies are changed and some bodies are no longer designated.
The designations have effect for the financial year which ends on 31st March 2026.
A full impact assessment has not been prepared for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.
The Explanatory Note clarifies that this instrument updates the previous 2025 Order, which specifies which central government bodies are linked to specific departments for financial estimates and resource accounts.
The key action is replacing the old Schedule with a new one, which results in bodies being added, renamed, or removed from the designated list.
These changes apply specifically to the financial year ending March 31, 2026.
A full impact assessment was deemed unnecessary because officials do not anticipate any significant impact on the private, voluntary, or public sectors.