Transparency Code
The Local Government Transparency Code 2015 (‘the Code’) came into force on 1 April 2015. It was issued by the Secretary of State for Communities and Local Government under the powers granted by Section 2 of the Local Government, Planning and Land Act 1980, and it supersedes all previous codes issued under those powers for authorities in England.
However, the Code does not replace or override the existing legal framework governing access to and reuse of public sector information, which remains in place through the following legislation:
- The Freedom of Information Act 2000 (as amended by the Protection of Freedoms Act 2012)
- The Environmental Information Regulations 2004
- The Re-use of Public Sector Information Regulations 2005
- The Infrastructure for Spatial Information in the European Community Regulations 2009
- Sections 25 and 26 of the Local Audit and Accountability Act 2014, which grant individuals the right to inspect and copy a local authority’s accounting records and supporting documents
Government Transparency Codes for Local Councils
The Government has established two transparency codes aimed at promoting openness and accountability among local councils. These codes apply to councils based on their annual turnover:
1. Larger Councils (Annual Turnover Over £200,000)
In 2015, the Government introduced the Local Government Transparency Code, designed primarily for principal authorities and larger councils with an annual precept or turnover of £200,000 or more.
While Appendix 3 of the code is optional, all other sections are mandatory. It is strongly recommended that all parish and town councils exceeding the £200,000 threshold follow the code to ensure best practice.
Under the code, these councils are encouraged to publish the following information online:
- Expenditure exceeding £500
- Government procurement card transactions
- Procurement data
- Local authority land and property assets
- Social housing asset details
- Grant allocations
- Organisation structure
- Trade union facility time
- Parking account information
- Senior salaries
- Constitution documents
- Pay multiple
- Instances of fraud
2. Smaller Councils (Annual Turnover £25,000 or Less)
The Transparency Code for Smaller Authorities took effect on 1 April 2015. It requires parish and town councils with an annual turnover of £25,000 or less to publish key financial and administrative data online. The aim is to increase public awareness of council operations and enable local residents to hold their councils accountable.
From April 2015 onwards, these smaller councils must make the following information publicly available online:
- All expenditure over £100
- End-of-year accounts
- Annual governance statement
- Internal audit report
- Responsibilities of councillors or members
- Details of public land and building assets
- Agendas, minutes, and supporting papers from formal meetings
These transparency measures are intended to foster greater public trust and ensure local authorities operate with openness and accountability.
Useful links