The Surrey (Structural Changes) Order 2026 (S.I. 2026/264), made on 9 March 2026 and in force from 10 March 2026, implements a single tier of local government in Surrey under the Local Government and Public Involvement in Health Act 2007. Following consultation and parliamentary approval, the Order provides for elections in May 2026 and full structural change on 1 April 2027.
From 1 April 2027 the County of Surrey is abolished as a local government area and Surrey County Council is dissolved. In its place, two new areas-East Surrey and West Surrey-are constituted as both non‑metropolitan counties and non‑metropolitan districts. Each area will be served by a single principal authority: East Surrey Council and West Surrey Council.
East Surrey covers Elmbridge, Epsom and Ewell, Mole Valley, Reigate and Banstead, and Tandridge. West Surrey covers Guildford, Runnymede, Spelthorne, Surrey Heath, Waverley and Woking. Before 1 April 2027, these new councils exist chiefly for electoral and preparatory purposes and are not local authorities for the 1972 Act. The new counties have no county councils, confirming a single‑tier model.
Transitional duties begin immediately. Until 14 days after the ordinary day of local elections in 2026, Surrey County Council and the existing district councils must prepare for the transfer of functions, property, rights and liabilities to the new authorities. The Order requires this work to be economic, effective, efficient and timely, with clear accountability for delivery.
By 24 March 2026 the county council and the East Surrey districts must establish an East Surrey Joint Committee; the county council and the West Surrey districts must establish a West Surrey Joint Committee. The East Surrey body comprises ten members (five county councillors for relevant divisions and one member from each East district). The West Surrey body comprises twelve members on the same basis. Each committee must produce, maintain and, as necessary, revise an Implementation Plan and may issue written notices requiring action by the county or district councils.
No later than 31 March 2026 the two Joint Committees must form a single Implementation Team. It will be led by the Chief Executive of Surrey County Council, with deputy leads drawn from one East Surrey council and one West Surrey council. All authorities are required to cooperate, release officers as needed, share information, and allow access to records to support the transition.
During the shadow period-beginning on the fourth day after the May 2026 election day and ending on 31 March 2027-East Surrey Council and West Surrey Council operate as shadow authorities. Their remit is to prepare for day‑one delivery from April 2027, including budgets, plans and arrangements to ensure continuity of services with the county and the outgoing districts.
At their first meetings, each shadow authority must adopt a leader‑and‑cabinet model under the Local Government Act 2000, adopt a code of conduct, and create a members’ allowances scheme. Each must also designate interim statutory officers: monitoring officer, chief finance officer and head of paid service. Permanent appointments to these roles must be made by 31 December 2026.
Although they do not yet have full local authority powers, the shadow authorities are treated as relevant bodies for audit, capital finance and standing orders, and as public authorities for Freedom of Information and data protection. They may make proposals for a combined authority under sections 109A and 110 of the 2009 Act. Executive functions during the shadow period are delegated to the respective shadow executives.
Elections to East Surrey Council and West Surrey Council take place on the ordinary local election day in May 2026, then in 2031 and every fourth year thereafter. Wards mirror the Surrey county electoral divisions established by the Surrey (Electoral Changes) Order 2024, with the number of councillors per ward set out in Schedules 1 and 2 of the 2026 Order. Councillors take office on the fourth day after polling day, and the first shadow authority meetings must be held within 14 days of the election.
The 2026 ordinary elections for Surrey County Council and for all existing district councils are cancelled. Incumbent county and district councillors remain in office until 1 April 2027. After 30 September 2026, by‑elections to those bodies are generally not permitted unless vacancies exceed one third of the membership, in which case section 89 of the 1972 Act applies with modified timing rules.
For West Surrey, the Joint Committee must have regard to the Spelthorne Best Value Inspection (17 March 2025) and subsequent ministerial directions, and to the Woking external assurance review (May 2023), directions (25 May 2023) and Commissioners’ reports dated 31 August 2023, 7 December 2023, 29 May 2024 and 16 December 2024. These references signal an expectation of strengthened financial governance in West Surrey’s transition planning.
Financially, the properly incurred costs of the two shadow authorities and of the 2026 returning officers are to be shared between Surrey County Council and the district councils. Where agreement on apportionment cannot be reached, the Secretary of State may determine the split or appoint an arbitrator.
For residents and services, the effect is straightforward. From 1 April 2027 all county and district functions will be delivered by either East Surrey Council or West Surrey Council, replacing the current two‑tier system. The Order’s transition architecture-joint committees, an Implementation Team and statutory shadow governance-aims to secure uninterrupted service delivery on day one.