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Statutory Instruments

2025 No. 1026

LOCAL GOVERNMENT, ENGLAND AND WALES

The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025

Made

16th September 2025

Coming into force

17th September 2025

The Secretary of State makes these Regulations in exercise of the powers conferred by section 6(5) of the Local Audit and Accountability Act 2014(1).

A draft of this instrument was laid before and approved by a resolution of each House of Parliament in accordance with section 43(3) of that Act.

Citation, commencement and extent

1.—(1) These Regulations may be cited as the Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025 and come into force on the day after the day on which they are made.

(2) These Regulations extend to England and Wales.

Amendment of the Local Audit and Accountability Act 2014

2. For section 6(2) (meaning of “smaller authority”) of the Local Audit and Accountability Act 2014, substitute—

(2) The qualifying condition is met for a relevant authority and a financial year—

(a)beginning on or before 1st April 2024, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £6.5 million;

(b)beginning on or after 1st April 2025, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £15 million..

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

16th September 2025

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025 (2025/1026)
Version from: original only

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