New resources to help organisations prepare for Martyn’s Law

The Security Industry Authority (SIA) has released new resources to help premises and event organisers understand and prepare for the Terrorism (Protection of Premises) Act 2025, commonly known as Martyn’s Law.

The legislation is expected to come into force in spring 2027 and will require qualifying premises and events to take proportionate steps to improve their preparedness for a terrorist attack. The SIA will act as the regulator.

New materials include:

• a communications toolkit containing suggested wording and creative materials for organisations to share through their own channels;
• a Martyn’s Law newsletter, with the opportunity to register for future updates and volunteering opportunities; and
• a detailed frequently asked questions page for anyone unsure how the legislation may affect them.

Further information and official resources are available through:

Martyn’s Law Communications Toolkit

Martyn’s Law frequently asked questions

Martyn’s Law resources on ProtectUK

SIA guidance and email updates

Home Office statutory guidance

There is no legal requirement to comply until the Act comes into force, but organisations that may fall within its scope are encouraged to begin familiarising themselves with the requirements and available guidance.

For any queries regarding planning for specific events that can't be answered using the resources, please feel free to get in touch.

Approved mileage rates from tax year 2026 to 2027

HM Revenue & Customs (HMRC) has changed the approved mileage rates for the tax year 2026/27. It is the first change since 2011.

• Cars and vans — 55p per mile for the first 10,000 business miles in the tax year, then 25p per mile thereafter.
• Motorcycles — 24p per business mile.
• Bicycles — 20p per business mile.

How this affects parish and town councils will depend on a few factors:

• If mileage rates are included in the council's policy or someone's contract or terms as "in line with HMRC mileage rates" or words to that effect, then they should automatically be paid the new HMRC rates.
• If it instead specifies the figures, for example, 45 pence per mile, then they will need to be amended through the usual process for amending council policy or an employee's contract.
• NALC's template contract of employment for parish and town councils and model contract of employment created by WorkNest and endorsed by One Voice Wales and the Society of Local Council Clerks refer to the "National Joint Council for Local Government Services (NJC) rate in force". So anyone whose contract uses that wording is not affected by the change in the HMRC rates. The NJC is not planning to change the rates from those agreed in 2010, as they now recommend using HMRC rates instead.

Exercise of Public Rights 2026: A practical guide for parish and town councils

Each year, parish and town councils must provide a period for local electors to inspect accounts and supporting records. This Exercise of Public Rights is a statutory requirement under the Accounts and Audit Regulations 2015, and setting the correct dates is essential for compliance.

The rules are straightforward but precise:

• The period must be 30 working days
• It must include the first 10 working days of July
• It must be formally set and published with the Notice of Public Rights and AGAR documents

Working days exclude weekends and bank holidays—this is a common area where mistakes occur.

The timeframe for local councils:

For the 2026 Exercise, your inspection period must include the first 10 working days of July: 1 July – 14 July 2026 (inclusive, weekdays only)

This July requirement creates a fixed framework within which councils must operate. For 2026:

• Earliest start date: Monday 1 June 2026
• Latest start date: Wednesday 1 July 2026

This means all compliant periods will fall within 1 June – 11 August 2026.

What this means in practice?

Councils can choose dates that suit their timetable, provided the July requirement is met. In practice, most periods will fall:

• Mid-June to late July, or
• Late June to early August

The latest possible option is:

• 1 July – 11 August 2026

Practical Steer:

The recommended approach is to start the period as soon as practicable after AGAR approval.

This helps avoid unnecessary pressure later and reflects good governance practice.

Common Pitfall:

Typical issues include:

• Using calendar days instead of working days
• Missing part of the required July period
• Publishing incorrect or unclear dates
• Starting before AGAR approval

Final Note:

Getting the dates right ensures a smooth process and demonstrates transparency.

ALCA is more than happy to check proposed dates for the Exercise of Public Rights, so please do make contact using the ALCA Helpdesk.

ALCA will no longer be able to accept cheque payments from 1 April 2027. This change forms part of a wider move towards more efficient and secure digital financial processes.

We are providing a full financial year’s notice to allow member councils sufficient time to prepare for the transition. Councils that currently pay by cheque are encouraged to begin arranging electronic payment methods such as BACS or online banking ahead of the 2027/28 financial year.

Further reminders will be issued during the coming year, and we are happy to assist any councils that require support in updating their payment arrangements.

As Microsoft ends support for Windows 10 on 14 October 2025, devices that remain on Windows 10 will stop receiving regular security fixes and become excluded from the support for key software—something that goes straight to the heart of AGAR Assertion 10 (Digital & Data Compliance). Assertion 10 expects councils to run secure, well-managed systems (including use of authority-owned email/domains, accessible websites and robust IT policies) and to handle personal data lawfully. Operating an unsupported OS makes it difficult to evidence those controls and increases cyber-risk.

This is also a timely moment to run a light-touch technology audit ahead of expected changes to allow remote attendance and proxy voting at council meetings. The Government’s June 2025 consultation response signalled its intention to permit remote meetings (with local remote-attendance policies), so checking laptops/OS versions, cameras, microphones, room acoustics, connectivity, platform settings, accessibility features, security (MFA, updates, backups) and website arrangements now will put you on the front foot when the legislation arrives.

ALCA is offering an audit service to identify whether or not existing PCs and laptops will be capable of running Windows 11, as well as offering tailored guidance to make all the necessary preparations right up to the point of pressing the ‘Upgrade Now’ button.  If you currently run Windows 10 and don’t have dedicated IT support, then this will be offered to member councils for £15 per device and can be booked directly from our training portal.

On 15 May, MHCLG launched a consultation on a package of reforms to the Local Government Pension Scheme (LGPS).

The LGPS provides financial security in retirement to nearly seven million public servants. The majority of members are women, often working part-time and on low pay.

The consultation includes measures to:

This consultation closes on 7 August.

MHCLG has today (5 June) published the government response to the consultation on remote attendance and proxy voting. The response sets out a detailed analysis of consultation responses and outlines the government’s plans to enable remote attendance and proxy voting for councils.

Allowing remote attendance at meetings will give councils the freedom to operate more efficiently and make elected roles more accessible for more people. Introducing proxy voting will support council decision-making when councillors are away because of serious or long-term illness or becoming a new parent.

The development of legislation could provide local councils with the ability to develop their own local approach to proxy voting within a flexible legislative framework.

All final submissions of the 2024/25 AGAR must be made to BDO no later than 12pm on Tuesday 1st July 2025.  All local councils must have agreed the sign off at a meeting in June prior to submission.

The requirements for publication of statutory documents will depend on whether or not exemption from External Audit is being claimed:

NOT EXEMPT FROM EXTERNAL AUDIT

Before 1st July, you must publish:

• Notice of the period for the Exercise of Public Rights
• Sections 1 & 2 of the AGAR, approved and signed
• Declaration that the accounts are as yet unaudited
• Name and address of External Auditor
• Annual Internal Audit Report (recommended)

Before 1st October, you must publish:

• Notice of the conclusion of audit
• Sections 1 & 2 of the AGAR, including any amendments recommended as a result of the External Audit
• Section 3 of the AGAR - External Auditor Report and Certificate

EXEMPT FROM EXTERNAL AUDIT (Income OR Expenditure under £25k):

Before 1st July, you must publish:

• Certificate of Exemption
• Notice of the period for the Exercise of Public Rights
• Sections 1 & 2 of the AGAR, approved and signed
• Name and address of External Auditor
• Annual Internal Audit Report
• Analysis of Variances
• Bank Reconciliation as at 31st March

When considering exemption, it is important to note that total income includes ALL streams of income, not just the value of the precept for that financial year.

Please contact us for any support or further advice regarding the AGAR or publication of statutory information, as we will be glad to assist you further.

Discussions with SAAA have confirmed that the Upper Threshold for Local Councils is likely to change this year, possibly in the summer, from £6.5m to at least £10m.   We have been working hard with NALC for the government to confirm commitment for a review of the Lower Threshold with a view to increasing it from the current value of £25k for income or expenditure. Although this has now been given, there is no date by which the review will take place, but we hope further information will be available in the Autumn.

The Digital AGAR project is well underway and it is likely that the new portal will be operational for digital submissions in time for the submissions of the 2025/26 AGAR.

ALCA is pleased to announce the launch of its New Councillor Induction Training Programme, which will allow councils to book a recommended package of training courses with one click and at a discounted rate.  There will also be discounted packages aimed at those members that are serving on Committees for the first time, as well as longer serving councillors that would like to refresh or develop new skills.

The packages will all be available from 1st June 2025. For further information, please follow this link.

The Practitioners’ Guide is issued by the Smaller Authorities Proper Practices Panel (SAPPP) - formerly JPAG - to support the preparation of statutory annual accounting and governance statements by smaller authorities in England found in the Annual Governance and Accountability Return.

The 2025 edition (available to view or download on the NALC website) applies to Annual Governance and Accountability Returns (AGAR) for financial years commencing on or after 1 April 2025. The proper practices laid down in sections one and two of this edition must be applied in the financial year ending 31 March 2026, and the Annual Governance and Accountability Return (AGAR) for the year ending 31 March 2026 must be prepared following sections one and two of this edition of the guide. Note that the comparative figures (the figures for the year ending 31 March 2025 included in the 2025 AGAR) must be stated on the same basis as those for the year ending 31 March 2026.

The Local Government Association has informed NALC that the National Joint Council for Local Government Services (NJC) has agreed on pay rates applicable from 1 April 2024 to 31 March 2025.

Some of the key information includes:

• With effect from 1 April 2024, an increase of £1,290 (pro rata for part-time employees) will be paid as a consolidated, permanent addition on all NJC pay points 2 to 43 inclusive.
• With effect from 1 April 2024, an increase of 2.50 per cent on all pay points above 43.
• With effect from 1 April 2024, an increase of 2.50 per cent on all allowances.
• Backpay for employees who have left employment since 1 April 2024. If an ex-employee requests it, we recommend that employers pay any monies due to that employee from 1 April 2024 to the employee’s last day of employment.
• When salary arrears are paid to ex-employees in the Local Government Pension Scheme (LGPS), the employer must inform its local LGPS fund. 

For further information, please visit the NALC website to read the Briefing Note that had been issued as part of advice to local councils. 

NALC has published an updated edition of The Good Councillor’s Guide for member councils, an electronic copy of which can be downloaded from the NALC website.

BT Group announced last week their intention to delay the date for the switching off of the Public Switched Telephone Network (PSTN).  The original date around which plans have been made was early December 2025.  BT Group announced today the rescheduled date of 31 January 2027.  This additional 13 months allows more time for Communications Providers (CPs) to safely migrate their vulnerable customers from the Public Switched Telephone Network (PSTN).

What does this mean for local councils?
You should by now have an inventory of all your lines and associated Service Provider(s). If you’re not already talking to your Service Provider, please make plans to do so ASAP.

Please continue to audit any safety devices on your estate, whether that’s a lift alarm, monitoring service or telecare device. Reach out to your device suppliers and get help and advice on the compatibility of these devices on a digital network.

The urgency for switching customers onto digital services grows by the day because the 40-year-old analogue landline technology is becoming increasingly fragile and harder to maintain service. We encourage you to continue with your current plans to switch to digital as soon as possible.

What about the vulnerable?
We’ve been working closely with CPs to develop a new ‘Prove Telecare’ service which would help to ensure that telecare devices still work after an engineering visit to upgrade an end customer to a digital service. This service will be trialled later this year.

BT Business plan to launch a new service (available until 2030) called ‘Pre-digital Phone Line’. BT Business are inviting CPs to register their interest to become resellers of this service to their customers. This service will give end customers an analogue type of voice service, with power on the line via their master socket. This is a temporary solution rather than a long-term alternative to digital.

Pkease check the BT Group updated FAQs here if you have any questions.

Essential reading for Clerks/RFOs when considering any findings and recommendations for their own council., particularly for Finance Committees, 

2022-2023 was the first year of the second five-year appointing period during which SAAA was responsible for appointing auditors to Smaller Authorities. In 2021, SAAA appointed four audit firms, BDO, Mazars, Moore and PKF Littlejohn, for the five financial years beginning on 1 April 2022. This report gives details of their work with Smaller Authorities for the financial year 2022-2023.

The full report can be accessed here: SAAA 2022 to 2023 Report