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Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2026

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Published April 1st, 2026
Detected March 5th, 2026
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Summary

The UK Treasury has issued the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2026, designating 83 bodies for supply estimates. This order, made on March 4, 2026, comes into force on April 1, 2026, and applies to England, Wales, Scotland, and Northern Ireland.

What changed

The Treasury has issued the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2026, which designates 83 specific bodies as 'designated bodies' for the purposes of section 4A of the Government Resources and Accounts Act 2000. These designations are specific to the department named in the schedule and are for the financial year ending March 31, 2027. The order details numerous health-related bodies under the Department of Health and Social Care, among others.

This rule is binding and requires government agencies listed in the schedule to comply with the designation for the specified financial year. The primary implication is for the designated bodies themselves, which will be subject to specific reporting and estimation requirements under the Act. Compliance is expected from April 1, 2026, for the financial year ending March 31, 2027.

What to do next

  1. Review designation status under the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2026.
  2. Ensure compliance with estimation and accounting requirements for the financial year ending March 31, 2027, if designated.
  3. Consult relevant Treasury guidance for specific reporting obligations.

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2026 No. 216

GOVERNMENT RESOURCES AND ACCOUNTS

The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2026

Made

4th March 2026

Laid before Parliament

5th March 2026

Coming into force

1st April 2026

The Treasury make this Order in exercise of the powers conferred by section 4A (3) and (4) of the Government Resources and Accounts Act 2000 (1).

In accordance with section 4A (8) of that Act the Treasury have consulted, where they think it appropriate, the Scottish Ministers, the Department of Finance and Personnel for Northern Ireland(2) and the Welsh Ministers.

Citation, commencement and extent

  1. —(1) This Order may be cited as the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2026 and comes into force on 1st April 2026.

(2) This Order extends to England and Wales, Scotland and Northern Ireland.

Designations

  1. A body which is listed in a Part of the Schedule to this Order is a designated body for the purposes of section 4A of the Government Resources and Accounts Act 2000—

(a) in relation to the department named in the heading to that Part, and

(b) for the financial year which ends on 31st March 2027.

Gen Kitchen

Taiwo Owatemi

Two of the Lords Commissioners of His Majesty's Treasury

4th March 2026

Article 2

Schedule Designated Bodies

Part 1 Department of Health and Social Care

  • Administration of Radioactive Substances Advisory Committee
  • Advisory Committee on Antimicrobial Prescribing, Resistance and Healthcare Associated Infection
  • Advisory Committee on Borderline Substances
  • Advisory Committee on Clinical Impact Awards
  • Advisory Committee on Dangerous Pathogens
  • Advisory Committee on the Safety of Blood, Tissues and Organs
  • Advisory Group on Hepatitis
  • British Pharmacopoeia Commission
  • Care Quality Commission
  • Charitable trusts the trustees of which are an NHS Foundation Trust (as established under section 30 of the National Health Service Act 2006(3))
  • Commission on Human Medicines
  • Committee on Carcinogenicity of Chemicals in Food, Consumer Products and the Environment
  • Committee on the Medical Aspects of Radiation in the Environment
  • Committee on the Medical Effects of Air Pollutants
  • Committee on Mutagenicity of Chemicals in Food, Consumer Products and the Environment
  • Community Health Partnerships Ltd
  • English NHS charities as defined by section 149(7) of the Charities Act 2011(4)
  • Expert Advisory Group on AIDS
  • Genomics England Limited
  • Health and Care Professions Council
  • Health Research Authority
  • Health Services Safety Investigations Body
  • Healthwatch England
  • Human Fertilisation and Embryology Authority
  • Human Tissue Authority
  • Independent Reconfiguration Panel
  • Integrated Care Boards (as established under section 14Z25 of the National Health Service Act 2006(5))
  • Joint Committee on Vaccination and Immunisation
  • Medicines Manufacturing Centre LLP
  • National Institute for Health and Care Excellence
  • NHS Business Services Authority
  • NHS Counter Fraud Authority
  • NHS England
  • NHS Foundation Trusts (as established under section 30 of the National Health Service Act 2006)
  • NHS Litigation Authority
  • The NHS Pay Review Body
  • NHS Property Services Ltd
  • NHS Trusts (as established under section 25 of the National Health Service Act 2006)
  • The Nursing and Midwifery Council
  • Office of the Commissioner for Patient Safety
  • Office of the National Data Guardian for Health and Social Care
  • Professional Standards Authority for Health and Social Care
  • Review Body on Doctors’ and Dentists’ Remuneration
  • Scientific Advisory Committee on Nutrition
  • Supply Chain Coordination Limited
  • UK Nutrition and Health Claims Committee
  • Wiltshire Health and Care LLP

    Part 2 Department for Education

  • Aggregator Vehicle plc

  • Children’s Commissioner

  • Located Property Limited

  • Oak National Academy Limited

  • Office for Students

  • School Teachers’ Review Body

  • Social Work England

  • Student Loans Company Limited

    Part 3 Home Office

  • The Advisory Council on the Misuse of Drugs

  • College of Policing Limited

  • Commission for Countering Extremism

  • The Committee for the Protection of Animals Used for Scientific Purposes

  • Disclosure and Barring Service

  • Firefighters’ Pension Scheme Advisory Board

  • Forensic Archive Ltd

  • Gangmasters and Labour Abuse Authority

  • His Majesty’s Inspectors of Constabulary

  • Immigration Services Commissioner

  • Independent Family Returns Panel

  • Independent Office for Police Conduct

  • Investigatory Powers Commissioner’s Office

  • Investigatory Powers Tribunal

  • Migration Advisory Committee

  • National Crime Agency Remuneration Review Body

  • Office of the Chief Inspector of the UK Border Agency

  • The Office of the Commissioner for the Retention and Use of Biometric Material

  • Office of the Director of Labour Market Enforcement

  • Office of the Domestic Abuse Commissioner

  • The Office of the Forensic Science Regulator

  • The Office of the Independent Anti-Slavery Commissioner

  • The Office of the Independent Monitor for the purposes of Part 5 of the Police Act 1997(6)

  • Office of the Independent Reviewer of State Threats Legislation

  • The Office of the Independent Reviewer of Terrorism Legislation

  • Office of the person appointed under sections 47H(4), 127H(4), 195H(4), 290(8), 303E(9) and 303Z23(7) of the Proceeds of Crime Act 2002(7)

  • The Office of the Surveillance Camera Commissioner

  • Police Advisory Board for England and Wales

  • Police Appeals Tribunal

  • Police Remuneration Review Body

  • Science and Technology Ethics Advisory Committee

  • Security Industry Authority

  • Technical Advisory Board

    Part 4 Ministry of Justice

  • Advisory Committees on Justices of the Peace in England and Wales

  • Chief Coroner’s Office

  • Children and Family Court Advisory and Support Service

  • Civil Justice Council

  • Civil Procedure Rule Committee

  • Criminal Cases Review Commission

  • Criminal Procedure Rule Committee

  • Family Justice Council

  • Family Procedure Rule Committee

  • Gov Facility Services Limited

  • Independent Advisory Panel on Deaths in Custody

  • Independent Monitoring Authority for the Citizens’ Rights Agreements

  • Independent Monitoring Boards of Prisons, Immigration Removal Centres and Short Term Holding Facilities

  • Judicial Appointments and Conduct Ombudsman

  • Judicial Appointments Commission

  • Judicial College

  • Judicial Conduct and Investigations Office

  • Judicial Office

  • Law Commission

  • Legal Services Board

  • Oasis Restore Trust

  • Office for Legal Complaints

  • Office of the Assessor of Compensation for Miscarriages of Justice

  • Office of the Commissioner for Victims and Witnesses

  • Office of HM Inspectorate of Prisons

  • Office of HM Inspectorate of Probation

  • Office of the Judge Advocate General

  • Office of the Official Solicitor

  • Office of the Prisons and Probation Ombudsman for England and Wales

  • Office of the Standing Advocate for Victims of Major Incidents

  • Parole Board for England and Wales

  • Prison Service Pay Review Body

  • Public Trustee

  • Recognition Panel

  • Sentencing Council for England and Wales

  • Tribunal Procedure Committee

  • Youth Justice Board for England and Wales

    Part 5 Ministry of Defence

  • Advisory Committee on Conscientious Objectors

  • Advisory Group on Military Medicine

  • Armed Forces Covenant Fund Trustee Limited

  • Armed Forces Pay Review Body

  • AWE plc

  • Central Advisory Committee on Compensation

  • Commonwealth War Graves Commission

  • Defence Nuclear Safety Committee

  • Defence Science Expert Committee

  • Independent Medical Expert Group

  • Independent Monitoring Board for the Military Corrective Training Centre (MCTC) Colchester

  • National Army Museum

  • National Museum of the Royal Navy

  • Nuclear Research Advisory Council

  • Ploughshare Innovations Ltd

  • Royal Air Force Museum

  • Royal Hospital Chelsea

  • Science Advisory Committee on the Medical Implications of Less-Lethal Weapons

  • Service Complaints Ombudsman

  • Service Prosecuting Authority

  • Single Source Regulations Office

  • Territorial, auxiliary and volunteer reserve associations established under section 110 of the Reserve Forces Act 1996(8)

  • Veterans Advisory and Pensions Committees

    Part 6 Foreign, Commonwealth and Development Office

  • Commonwealth Scholarship Commission in the United Kingdom

  • The Great Britain-China Centre

  • The Independent Commission for Aid Impact

  • Marshall Aid Commemoration Commission

  • The UK China Forum

  • The Westminster Foundation for Democracy Limited

    Part 7 Ministry of Housing, Communities and Local Government

  • Blandford Brewery Estate Management Company Limited

  • Building Safety Regulator

  • Cambridge Growth Company Limited

  • Commission for Local Administration in England

  • English Partnerships (LP) Limited

  • The Estuary Management Company Ltd

  • Homes and Communities Agency

  • The Housing Ombudsman

  • The Leasehold Advisory Service

  • National Housing Bank Limited

  • Parliamentary Boundary Commission for England

  • Parliamentary Boundary Commission for Wales

  • Regulator of Social Housing

  • Rule Committee (as mentioned in section 127(2) of the Land Registration Act 2002)(9)

  • Valuation Tribunal for England

  • Valuation Tribunal Service

    Part 8 Department for Culture, Media and Sport

  • Advisory Committee on the Government Art Collection

  • Arts Council of England

  • BBC Clann Limited

  • BBC Commercial Limited

  • BBC Free to View Ltd

  • BBC Free to View (Satellite) Ltd

  • BBC Media Applications Technologies Limited

  • BBC News International Limited

  • BBC Property Development Ltd

  • BBC Property Investment Ltd

  • BBC Property Ltd

  • BBC Studios Limited

  • BBC Subscription Television Limited

  • BBC World Service Holdings Ltd

  • BBC World Service Investments Limited

  • BIG Lottery Fund

  • Birmingham Organising Committee for the 2022 Commonwealth Games Ltd

  • Board of Trustees of the Armouries

  • Board of Trustees of the National Gallery

  • Board of Trustees of the National Museums and Galleries on Merseyside

  • Board of Trustees of the National Portrait Gallery

  • Board of Trustees of the Science Museum

  • Board of Trustees of the Tate Gallery

  • Board of Trustees of the Victoria and Albert Museum

  • Board of Trustees of the Wallace Collection

  • British Broadcasting Corporation

  • British Film Institute

  • British Library Board

  • British Tourist Authority

  • Churches Conservation Trust

  • Creative Industries New Entrant Scheme Limited

  • English Sports Council

  • English Sports Development Trust Limited

  • Gambling Commission

  • Geffrye Museum Trust Ltd

  • The Historic Buildings and Monuments Commission for England

  • The Historic England Foundation

  • Historic England Limited

  • Horniman Museum and Public Park Foundation

  • Horniman Public Museum and Public Park Trust

  • Horserace Betting Levy Board

  • Independent Football Regulator

  • National Film Development Fund

  • The Natural History Museum Benevolent Fund

  • The Natural History Museum Special Funds Trust

  • Reviewing Committee on the Export of Works of Art

  • S4C

  • Sir John Soane’s Museum

  • The Sports Council Trust Company

  • Sports Grounds Safety Authority

  • Treasure Valuation Committee

  • Trustees of the British Museum

  • Trustees of the Imperial War Museum

  • Trustees of the National Heritage Memorial Fund

  • Trustees of the National Maritime Museum

  • Trustees of the Natural History Museum

  • UK Anti-Doping

  • UK Sports Institute Limited

  • The United Kingdom Sports Council

    Part 9 Department for Science, Innovation and Technology

  • Advanced Research and Invention Agency

  • British Technology Investments Limited

  • The Copyright Tribunal

  • Council for Science and Technology

  • Daresbury SIC (PubSec) LLP

  • Diamond Light Source Limited

  • Harwell Science and Innovation Campus Public Sector Limited Partnership

  • Information Commission

  • Information Commissioner

  • Innovate UK Loans Limited

  • Knowledge Transfer Network Limited

  • Medical Research Council

  • The NESTA Trust

  • Office of the Adjudicator Broadcast Transmission Services Limited

  • Office of the Adjudicator Limited

  • Office of Communications

  • STFC Innovations Limited

  • UK Shared Business Services Limited

  • United Kingdom Research and Innovation

    Part 10 Department for Transport

  • Air Safety Support International Ltd

  • Air Travel Trust

  • British Transport Police Authority

  • The Commissioners of Irish Lights

  • The Commissioners of Northern Lighthouses

  • CTRL Section 1 Finance plc

  • Disabled Persons Transport Advisory Committee

  • East West Rail Company Limited

  • Euston Delivery Company Limited

  • Great British Railways Transition Team Limited

  • High Speed Two (HS2) Limited

  • LCR Finance plc

  • National Highways Limited

  • Network Rail Certification Body Limited

  • Network Rail Development Limited

  • Network Rail (High Speed) Limited

  • Network Rail Holdco Limited

  • Network Rail Infrastructure Finance plc

  • Network Rail Infrastructure Limited

  • Network Rail Limited

  • Network Rail Pension Trustee Limited

  • Network Rail (VY1) Limited

  • Network Rail (VY2) Limited

  • Office for the Traffic Commissioner

  • Passengers’ Council

  • Train Fleet (2019) Limited

  • Transport Focus Wales Ltd

  • Trinity House Lighthouse Service

    Part 11 Department for Energy Security and Net Zero

  • AEA Insurance Limited

  • BNFL (Investments US) Limited

  • British Nuclear Group Limited

  • Bulb Energy Ltd

  • Civil Nuclear Police Authority

  • Coal Authority

  • Committee on Climate Change

  • Committee on Fuel Poverty

  • Committee on Radioactive Waste Management

  • Dounreay Site Restoration Limited

  • Electricity Settlements Company Ltd

  • Enrichment Holdings Ltd

  • Enrichment Investments Limited

  • Great British Energy Group Limited

  • Great British Energy - Nuclear

  • Liverpool Bay CCS Limited

  • LLWR Limited

  • Low Carbon Contracts Company Ltd

  • Magnox Limited

  • NDA Archives Limited

  • Net Zero North Sea Storage Limited

  • Nuclear Decommissioning Authority

  • Nuclear Liabilities Financing Assurance Board

  • Nuclear Restoration Services Limited

  • Nuclear Waste Services Limited

  • Oil and Gas Authority

  • Radioactive Waste Management Limited

  • Research Sites Restoration Limited

  • Salix Finance Ltd

  • Sellafield Limited

  • Sizewell C (Holding) Limited

  • Sizewell C Limited

  • Sizewell C (PledgeCo) Limited

  • UKAEA Ltd

  • UK Fusion Solutions Ltd

  • UK Industrial Fusion Solutions Ltd

  • United Kingdom Atomic Energy Authority

    Part 12 Department for Environment, Food and Rural Affairs

  • Advisory Committee on Releases to the Environment

  • Agriculture and Horticulture Development Board

  • AHDB Services Limited

  • Board of Trustees of the Royal Botanic Gardens, Kew

  • CCW Trading Company Ltd

  • Consumer Council for Water

  • Environment Agency

  • Flood Re Limited

  • Forestry Commission

  • Independent Agricultural Appeals Panel

  • JNCC Support Co

  • Joint Nature Conservation Committee

  • Livestock Information Limited

  • Marine Management Organisation

  • National Forest Company

  • National Forest Enterprises Limited

  • Natural England

  • Office for Environmental Protection

  • Plant Varieties and Seeds Tribunal

  • RBG Kew Enterprises Limited

  • Science Advisory Council

  • Sea Fish Industry Authority

  • Sutton Bridge Experimental Unit Limited

  • Veterinary Products Committee

    Part 13 Department for Business and Trade

  • Advisory, Conciliation and Arbitration Service

  • BBB Investment Holdings Limited

  • BBB Investment Services Limited

  • BBB Mandates Limited

  • BIS (Postal Services Act 2011) Company Limited

  • British Business Aspire Holdco Ltd

  • British Business Bank plc

  • British Business Finance Ltd

  • British Business Financial Services Ltd

  • British Business Investments Ltd

  • British Hallmarking Council

  • British Patient Capital Limited

  • Central Arbitration Committee

  • Certification Office for Trade Union and Employers’ Associations

  • Competition Appeal Tribunal

  • Competition Service

  • Cornwall and Isles of Scilly Investments Limited

  • East Midlands Early Growth Fund Limited

  • The Financial Reporting Council Limited

  • Fleetbank Funding Limited

  • Groceries Code Adjudicator

  • Industrial Development Advisory Board

  • Low Pay Commission

  • Midlands Engine Investments Limited

  • Nations and Regions Investments Limited

  • Northern Powerhouse Investments Limited

  • Office for the Pay Review Bodies

  • Postal Services Holding Company Limited

  • Pubs Code Adjudicator

  • Regulatory Policy Committee

  • Small Business Commissioner

  • The Start-Up Loans Company

  • UK Accounting Standards Endorsement Board Limited

  • Trade Remedies Authority

    Part 14 Department for Work and Pensions

  • Construction Industry Training Board (established under the Industrial Training Act 1964(10))

  • Engineering Construction Industry Training Board

  • Health and Safety Executive

  • Industrial Injuries Advisory Council

  • Money and Pensions Service

  • Office of the Ombudsman for the Board of the Pension Protection Fund

  • The Pensions Ombudsman

  • The Pensions Regulator

  • Remploy Pension Scheme Trustees Ltd

  • Social Security Advisory Committee

    Part 15 HM Treasury

  • Financial Reporting Advisory Board

  • HM Treasury UK Sovereign Sukuk plc

  • IUK Investments Holdings Limited

  • IUK Investments Limited

  • National Wealth Fund Limited

  • Office for Budget Responsibility

  • Pool Reinsurance Company Limited

  • Pool Re Services Limited

  • Pool Re Solutions Limited

  • Reclaim Fund Ltd

  • Royal Household

  • Royal Mint Advisory Committee on the Design of Coins, Medals, Seals and Decorations

  • UK Asset Resolution Limited

  • UK Government Investments Limited

    Part 16 Cabinet Office

  • Civil Service Commission

  • Commission for Equality and Human Rights

  • Ethics and Integrity Commission

  • House of Lords Appointments Commission

  • Infected Blood Compensation Authority

  • Main Honours Committee

  • Office of the Commissioner for Public Appointments

  • The Registrar of Consultant Lobbyists

  • Security Vetting Appeals Panel

  • Senior Salaries Review Body

  • Social Mobility Commission

    Part 17 Scotland Office and Office of the Advocate General

  • Boundary Commission for Scotland

    Part 18 Northern Ireland Office

  • Boundary Commission for Northern Ireland

  • Independent Commission for Reconciliation and Information Recovery

  • Independent Reporting Commission

  • Northern Ireland Human Rights Commission

  • Parades Commission for Northern Ireland

    Part 19 Food Standards Agency

  • Advisory Committee for Social Science

  • Advisory Committee on Animal Feedingstuffs

  • Advisory Committee on the Microbiological Safety of Food

  • Advisory Committee on Novel Foods and Processes

  • Committee on Toxicity of Chemicals in Food, Consumer Products and the Environment

  • FSA Science Council

  • Joint Expert Group on Additives, Enzymes and other Regulated Products

  • Joint Expert Group for Food Contact Materials

    Part 20 The National Archives

  • Advisory Council on National Records and Archives

    Part 21 Export Credits Guarantee Department

  • Export Guarantees Advisory Council

    Explanatory Note

(This note is not part of the Order)

This Order designates specified central government bodies in relation to named government departments for the purpose of those departments’ supply estimates and resource accounts.

The designations have effect for the financial year that ends on 31st March 2027.

A full impact assessment has not been prepared for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

(1) 2000 c. 20. Section 4A was inserted by section 43 (2) of the Constitutional Reform and Governance Act 2010 (c. 25).

(2) The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of the Departments Act (Northern Ireland) 2016 (c. 5) (N.I.).

(3) 2006 c. 41. Section 30(1) was amended by section 159(1) of the Health and Social Care Act 2012 (c. 7).

(4) 2011 c. 25. Section 149(7) was amended by paragraph 184 of Schedule 5 to the Health and Social Care Act 2012 (c. 7), paragraph 15 of Schedule 1 to the NHS (Charitable Trusts Etc) Act 2016 (c. 10) and paragraph 1 of Schedule 1, and paragraph 174 of Schedule 4, to the Health and Care Act 2022 (c. 31).

(5) Section 14Z25 was inserted by section 19(2) of the Health and Care Act 2022.

(6) 1997 c. 50. The independent monitor is appointed under section 119B of the Police Act 1997. Section 119B was inserted by section 28 of the Safeguarding Vulnerable Groups Act 2006 (c. 47). Subsection (4A) was inserted by paragraph 37(2) of Schedule 14 to the Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976). There are other amendments to section 119B that are not relevant to this Order.

(7) 2002 c. 29. Sections 47H, 127H and 195H were inserted respectively by sections 55(2), 56(2) and 57(2) of the Policing and Crime Act 2009 (c. 26) and section 303E was inserted by section 15 of the Criminal Finances Act 2017 (c. 22) and section 303Z23 was inserted by section 180(1) of, and paragraph 1 of Schedule 9 to, the Economic Crime and Corporate Transparency Act 2023 (c. 56).

(8) 1996 c. 14.

(9) 2002 c. 9. Section 127(2) was amended by paragraph 302 of Schedule 4 to the Constitutional Reform Act 2005 (c. 4) and section 36 of the Infrastructure Act 2015 (c. 7).

(10) 1964 c. 16. The Board was established by order (S.I. 1964/1079) made under section 1 of the Industrial Training Act 1964. The Industrial Training Act 1964 was repealed by Schedule 4 to the Industrial Training Act 1982 (c. 10) and that Act now makes provision about the Board’s functions.

Source

Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
Various UK Agencies
Published
April 1st, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Substantive

Who this affects

Applies to
Government agencies
Geographic scope
UK-wide

Taxonomy

Primary area
Government Contracting
Operational domain
Compliance
Topics
Public Administration Estimates Accounting

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