# The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
Part 1 of the Local Government and Public Involvement in Health Act 2007 (”the 2007 Act”) provides for structural and boundary changes in relation to local government areas in England. The Local Government (Structural Changes) (Finance) Regulations 2008 (“the 2008 Regulations”) made under section 14 and 240(1) of the 2007 Act make supplementary provision of general application in relation to the exercise of certain functions for the purposes of, and in consequence of, orders made by the Secretary of State under section 7 and section 10 of the 2007 Act (“section 7 orders” or “section 10 orders”).
These Regulations amend the 2008 Regulations. Regulation 2 modifies the operation of section 11C of the Local Government Finance Act 1992 (“the 1992 Act”) so that in cases where a billing authority established by a section 7 order or a section 10 order introduces the higher amount of council tax for dwellings occupied periodically in a predecessor area which has hitherto not been the subject of a determination, the requirement at section 11C(3) of the 1992 Act, that a billing authority’s first determination under that section must be made at least one year before the beginning of the financial year to which it relates, applies in respect of that predecessor area.
An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

---
Source: https://www.legislation.gov.uk/uksi/2026/406/note (the official version)
Page: https://openlegislation.uk/local-government-structural-changes-finance-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.