The Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2025
These Regulations, enacted by the Secretary of State under powers from the Greater London Authority Act 1999, modify the procedure for determining the Greater London Authority's consolidated council tax requirement specifically for the financial year beginning 1st April 2026.
The key change legally extends the deadline by which the Mayor must present the draft consolidated budget to the London Assembly from February 1st to February 15th, postponing the date specified in paragraph 3(4) of Schedule 6 of the 1999 Act.
Arguments For
To provide an extended deadline (from February 1st to February 15th) for the Mayor of London to prepare and present the draft consolidated budget to the Assembly for the financial year starting April 1st, 2026. This grants additional time for the complex budgetary process.
To ensure procedural compliance for the specific financial year 2026/2027 by temporarily modifying the statutory timetable laid out in Schedule 6 of the Greater London Authority Act 1999.
The instrument requires minimal regulatory interference, evidenced by the statement that no significant impact on sectors is foreseen, suggesting a highly targeted administrative change.
Arguments Against
Any alteration to statutory deadlines, even for a single year, introduces complexity and potential confusion regarding established parliamentary procedure under the Greater London Authority Act 1999.
Extending critical budget deadlines might delay the subsequent stages of the council tax setting process, potentially impacting the timely finalisation of local authority budgets across London.
The regulations only allow a short window for this specific modification (applying only to the financial year beginning 1st April 2026), suggesting a potential reactive measure that might indicate underlying planning issues rather than a systemic improvement.
The Secretary of State makes these Regulations in exercise of the powers conferred by paragraph 10 of Schedule 6 to the Greater London Authority Act 19991.
The Secretary of State created these Regulations using the specific statutory authority granted under paragraph 10 of Schedule 6 of the Greater London Authority Act 1999.
Citation, commencement, extent and application 1.
This heading introduces Section 1, which defines how the Regulations are named, when they become legally effective, where they apply geographically, and which time period they cover.
(1) These Regulations may be cited as the Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2025 and come into force on 24th December 2025.
The official title of these rules is the Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2025, and they became effective law on December 24th, 2025.
(2) These Regulations extend to England and Wales and Scotland.
These Regulations have legal force across England, Wales, and Scotland.
(3) These Regulations apply in relation to the financial year beginning on 1st April 2026 only.
The specific changes introduced by these Regulations apply solely to the financial year that starts on April 1st, 2026.
Modification of the Greater London Authority Act 1999 2.
Section 2 details the specific adjustments being made to the existing provisions within the Greater London Authority Act 1999.
In paragraph 3(4) (draft consolidated budget) of Schedule 6 to the Greater London Authority Act 1999, for “1st February” substitute “15th February”
.
This provision amends the Greater London Authority Act 1999; specifically, it replaces the existing deadline of February 1st with the new date of February 15th for the Mayor to present the draft consolidated budget, as referenced in paragraph 3(4) of Schedule 6.
Signed by authority of the Secretary of State for Housing, Communities and Local Government
Alison McGovern Minister of State Ministry of Housing, Communities and Local Government 24th November 2025
This section confirms the formal signing and authorization of the instrument by Alison McGovern, Minister of State at the Ministry of Housing, Communities and Local Government, on November 24th, 2025.
Explanatory Note (This note is not part of the Regulations)
This part is an explanatory note, which clarifies the purpose of the Regulations but is not legally binding as part of the Regulations themselves.
In relation to each financial year, the Greater London Authority (“the Authority”) is required to make the calculations required by section 85 of the Greater London Authority Act 1999 (“the 1999 Act”), including the calculation of its consolidated council tax requirement.
The Greater London Authority must perform specific financial calculations annually, as mandated by section 85 of the 1999 Act, which includes determining the total council tax revenue needed, known as the consolidated council tax requirement.
The procedure for determining the Authority’s consolidated council tax requirement is set out in Schedule 6 to the 1999 Act. As part of that procedure the Mayor is required to prepare and present a draft consolidated budget to the Assembly on or before 1st February in the financial year preceding that to which the consolidated council tax requirement relates (paragraph 3(4) of Schedule 6). If the Mayor fails to comply with this requirement, the responsibility for preparing the draft consolidated budget passes to the Assembly (paragraph 4(1) of Schedule 6).
Schedule 6 of the 1999 Act outlines the official steps for setting the consolidated council tax requirement.
Under this procedure, the Mayor must submit the draft budget to the Assembly by February 1st of the year before the council tax period begins.
If the Mayor misses this deadline, the responsibility to create the draft budget defaults to the Assembly.
In relation to the financial year beginning on 1st April 2026, these Regulations modify Schedule 6 so that the Mayor is required to prepare and present a draft consolidated budget to the Assembly on or before 15th February 2026.
For the specific financial year starting April 1st, 2026, these Regulations change Schedule 6, requiring the Mayor to now submit the draft consolidated budget to the Assembly on or before February 15th, 2026.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.
Authorities did not create a full impact assessment for this instrument because it is not expected to have any substantial effect on the private, voluntary, or public sectors.