The Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2025
S.I. 2025/1238 · Made 24 November 2025
LONDON GOVERNMENT
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 1999f1.
Annotations to the whole text
Footnotes
Contents
- 1Citation, commencement, extent and application
- 2Modification of the Greater London Authority Act 1999
- Signature
- Explanatory note
1Citation, commencement, extent and application
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.
These Regulations extend to England and Wales and Scotland.
These Regulations apply in relation to the financial year beginning on 1st April 2026 only.
2Modification of 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”.
Signature
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.