# The Surrey (Structural Changes) (Pensions etc.) Order 2026, Article 5: Reimbursement


(1) The net expenditure of the Authority in any financial year beginning on or after 1st April 2027 must be apportioned between East Surrey Council and West Surrey Council in proportion to their respective populations as certified in accordance with paragraph (2).
(2) For the purposes of this article, the population of East Surrey Council and West Surrey Council is to be taken to be the number estimated by the Registrar General for England and Wales and certified by them to the Secretary of State as at 31st March 2027, 31st March 2028, and every third anniversary of 31st March 2028.
(3) The Authority may by written demand recover the amounts referred to in paragraph (1) from East Surrey Council and West Surrey Council respectively.
(4) A demand under paragraph (3) may be made quarterly with respect to the net expenditure of the Authority in the periods of 3 months beginning on 1st April, 1st July, 1st October and 1st January in any year.
(5) The Authority may require a payment in advance and on account of a demand under paragraph (3) in relation to a period referred to in paragraph (4), not exceeding the Authority’s estimate of the amount of that demand, not earlier than one month before the period commences.
(6) In this article “net expenditure” means all expenditure and costs incurred by the Authority less receipts (if any), but excluding any expenditure or costs payable out of, or receipts which fall to be credited to, a pension fund maintained by the Authority by virtue of regulations under section 1 of the Public Service Pensions Act 2013.

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Source: https://www.legislation.gov.uk/uksi/2026/1011/article/5 (the official version)
Page: https://openlegislation.uk/surrey-structural-changes-pensions-etc-order-2026/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.