# English Devolution and Community Empowerment Act 2026, Section 14: Levies

Extent: E+W

(1) Section 74 of LGFA 1988 (levies) is amended in accordance with subsections (2) to (9).
(2) For subsections (8) and (10) substitute—
“(8) A combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009 is to be treated as a levying body for the purposes of this section.
(8A) A combined authority has (by virtue of this subsection) power to issue to its constituent councils a levy under this section in respect of any chargeable financial year to meet relevant transport costs in relation to that year which are not otherwise met (for example by the issuing of a precept).
(8B) That power is to be exercised in accordance with regulations made under subsection (2).
(8C) Regulations under subsection (2) may be made conferring on a combined authority power to issue to its constituent councils and in accordance with the regulations a levy under this section in respect of any chargeable financial year, but only to meet costs that are not relevant transport costs.”
(3) In subsection (11), for “subsection (8) that include provision within subsection (10)(b)” substitute “subsection (8B) or (8C)”.
(4) In subsection (13), for “subsection (8)” substitute “subsection (8B) or (8C)”.
(5) In subsection (14)—
(a) in the words before the definition of “constituent council”, after “(13)” insert “and this subsection”;
(b) after the definition of “mayoral functions” insert—
““relevant transport costs” means costs that are reasonably attributable to the exercise of a combined authority’s functions, excluding mayoral functions, relating to transport.”
(6) For subsection (15) substitute—
“(15) A combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023 is to be treated as a levying body for the purposes of this section.
(15A) A combined county authority has (by virtue of this subsection) power to issue to its constituent councils a levy under this section in respect of any chargeable financial year to meet relevant transport costs in relation to that year which are not otherwise met (for example by the issuing of a precept).
(15B) That power is to be exercised in accordance with regulations made under subsection (2).
(15C) Regulations under subsection (2) may be made conferring on a combined county authority power to issue to its constituent councils and in accordance with the regulations a levy under this section in respect of any chargeable financial year, but only to meet costs that are not relevant transport costs.”
(7) In subsection (16), for “subsection (15)” substitute “subsection (15B) or (15C)”.
(8) In subsection (17), for “of subsection (15)” substitute “subsection (15B) or (15C)”.
(9) In subsection (18)—
(a) in the words before the definition of “constituent council”, after “(17)” insert “and this subsection”;
(b) after the definition of “mayoral functions” insert—
““relevant transport costs” means costs that are reasonably attributable to the exercise of a combined county authority’s functions, excluding mayoral functions, relating to transport.”
(10) In consequence of those amendments—
(a) in section 143 of LGFA 1988 (orders and regulations)—
(i) in subsection (4B), for “subsection (8)” substitute “subsection (8B) or (8C)”;
(ii) in subsection (4C), for “subsection (15)” substitute “subsection (15B) or (15C)”;
(b) in section 106A of LDEDCA 2009 (consent requirements under other powers), in subsection (5)(b), for “subsection (8)” substitute “subsection (8B) or (8C)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/23/section/14 (the official version)
Page: https://openlegislation.uk/english-devolution-and-community-empowerment-act-2026/section-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.