{
  "url": "https://openlegislation.uk/draft-local-audit-amendment-of-definition-of-smaller-authority-regulations-2025/note",
  "json_url": "https://openlegislation.uk/draft-local-audit-amendment-of-definition-of-smaller-authority-regulations-2025/note.json",
  "legislation": "ukdsi/2025/9780348272857",
  "legislation_title": "The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-local-audit-amendment-of-definition-of-smaller-authority-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the definition of “smaller authority” in section 6 of the Local Audit and Accountability Act 2014 (“the 2014 Act”).\nUnder section 6 of the 2014 Act, a relevant authority (as defined in section 2 of the 2014 Act) is a smaller authority for a financial year if the ‘qualifying condition’ (set out in section 6(2)) is met in respect of that financial year, or in either of the two prior financial years, where relevant. Regulation 2 of these Regulations provides that in respect of a financial year beginning on or after 1st April 2025, the ‘qualifying condition’ is that the higher of the authority’s gross income and gross expenditure for that year does not exceed £15 million. In respect of a financial year beginning on or before 1st April 2024, the qualifying condition remains that the higher of the authority’s gross income and gross expenditure for that year does not exceed £6.5 million.\nA full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, public or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348272857/note",
    "retrieved_at": "2026-10-30T14:38:59.903734+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}