The Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2025
Source: legislation.gov.uk (2025-11-27)

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.

Statutory Instruments

2025 No. 1238

LONDON GOVERNMENT

The Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2025

Made

24th November 2025

Laid before Parliament

26th November 2025

Coming into force

24th December 2025

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 1999(1 (\"#f00001\")).

Citation, commencement, extent and application

1.—(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.

(2) These Regulations extend to England and Wales and Scotland.

(3) These Regulations apply in relation to the financial year beginning on 1st April 2026 only.

Modification of the Greater London Authority Act 1999

2. In paragraph 3(4) (draft consolidated budget) of Schedule 6 to the Greater London Authority Act 1999, for “1st February” substitute “15th February”.

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

Explanatory Note

(This note is not part of the Regulations)

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 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).

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.

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.

(1)

1999 c. 29 (\"http://www.legislation.gov.uk/id/ukpga/1999/29\"). S.I. 2012/3125 (\"http://www.legislation.gov.uk/id/uksi/2012/3125\"), 2013/3178 (\"http://www.legislation.gov.uk/id/uksi/2013/3178\"), 2014/3308 (\"http://www.legislation.gov.uk/id/uksi/2014/3308\"), 2015/2032 (\"http://www.legislation.gov.uk/id/uksi/2015/2032\"), 2016/1248 (\"http://www.legislation.gov.uk/id/uksi/2016/1248\"), 2017/1252 (\"http://www.legislation.gov.uk/id/uksi/2017/1252\"), 2018/1151 (\"http://www.legislation.gov.uk/id/uksi/2018/1151\"), 2019/1435 (\"http://www.legislation.gov.uk/id/uksi/2019/1435\"), 2020/1206 (\"http://www.legislation.gov.uk/id/uksi/2020/1206\"), 2021/1278 (\"http://www.legislation.gov.uk/id/uksi/2021/1278\"), 2022/1196 (\"http://www.legislation.gov.uk/id/uksi/2022/1196\"), 2023/1298 (\"http://www.legislation.gov.uk/id/uksi/2023/1298\") and 2024/1276 (\"http://www.legislation.gov.uk/id/uksi/2024/1276\") made similar modifications in relation to previous financial years.