Transparency Code
The Local Government Transparency Code 2015 (the Code) came into effect on 1 April 2015. The code is issued by the Secretary of State for Communities and Local Government in exercise of powers under section 2 of the Local Government, Planning and Land Act 1980. The Code replaces any previous codes issued in relation to authorities in England under those powers.
The Code does not replace or supersede the existing framework for access to and re-use of public sector information provided by the:
- Freedom of Information Act 2000 (as amended by the Protection of Freedoms Act 2012)
- Environmental Information Regulations 2004
- Re-use of Public Sector Information Regulations 2005
- Infrastructure for Spatial Information in the European Community Regulations 2009
- Sections 25 and 26 of the Local Audit and Accountability Act 2014 which provides rights for persons to inspect a local authority’s accounting records and supporting documentation, and to make copies of them.
Speldhurst Parish Council (SPC) currently meets the definition of a local authority covered by the requirements of the Code, which is defined as ‘a parish council which has gross annual income or expenditure (whichever is higher) exceeding £200,000’. SPC complies with the requirements of the Code by publishing this information on its website. Full details of the Code can be found here: Local Government Transparency Code.
The Code requires local authorities in England to publish the following information quarterly:
✔️Expenditure Exceeding £100: You can view these payments in the attachments below.
✔️Government Procurement Card transactions: The Government requires that local authorities must publish details of every transaction on a Government Procurement Card. SPC does not use a Government Procurement Card and therefore has no information to publish.
✔️Procurement information: The code requires that local authorities must publish details of every invitation to tender for contracts to provide goods and/or services with a value that exceeds £5,000. The code also requires that local authorities must also publish details of any contract, commissioned activity, purchase order, framework agreement and any other legally enforceable agreement with a value that exceeds £5,000. SPC does not have any contracts that meet these criteria.
Additionally, local authorities are required to publish the following information annually:
✔️Local Authority Land: The Code requires that local authorities must publish details of all land and building assets including:
- All service and office properties occupied or controlled by user bodies, both freehold and leasehold
- Any properties occupied or run under Private Finance Initiative contracts
- Garages unless rented as part of a housing tenancy agreement
- Surplus, sublet or vacant properties
- Undeveloped land
- Serviced or temporary offices where contractual or actual occupation exceeds three months
- All future commitments, for example under an agreement to lease, from when the contractual commitment is made.
For each land or building asset, the following information must be published together in one place:
- Unique Property Reference Number
- Unique asset identity
- Name of the building/land or both
- Street number(s)
- Post town
- United Kingdom postcode
- Map reference – either Ordnance Survey or ISO 670
Whether the local authority owns the freehold or a lease for the asset and for whichever category applies, the local authority must list all the characteristics that apply from the options given below:
- For freehold assets: Occupied by the local authority; Ground leasehold; Leasehold; Licence; Vacant.
- For leasehold assets: Occupied by the local authority; Ground leasehold; Sub leasehold; Licence.
- For other assets: Free text description eg. Rights of way, access, etc.
Our asset register can be viewed in the attachments below. We are currently collating additional information including unique property reference numbers, map reference numbers, and ownership categorisation.
✔️Organisational Chart: You can view SPC's organisational chart below.

✔️Grants to voluntary, community and social enterprise organisations: The code requires that local authorities must publish details of all grants to voluntary, community and social enterprise organisations. This can be achieved by either:
- Tagging and hence specifically identifying transactions which relate to voluntary, community or social enterprise organisations within published data on expenditure over £500 or published procurement information, or
- By publishing a separate list or register
For each identified grant, the following information must be published as a minimum:
- Date the grant was awarded
- Time period for which the grant has been given (if applicable)
- Local authority department which has awarded the grant
- Beneficiary
- Beneficiary’s registration number (where applicable)
- Summary of the purpose of the grant
- Amount
You can view a list of grants awarded by Full Council or SPC's Finance Committee during 2024/25 on our Finance page.
✔️Parking Account: The Code requires that local authorities must publish on their website, or place a link on their website to this data if published elsewhere:
- A breakdown of income and expenditure on the authority’s parking account, including details of revenue collected form on-street parking, off-street parking and Penalty Charge Notices
- A breakdown of how the authority has spent a surplus on its parking account.
SPC receives no revenue from Parking Charges.
✔️Parking Spaces: The Code requires that local authorities must publish the number of marked out controlled on and off-street parking spaces within their area, or an estimate of the number of spaces where controlled parking spaces are not marked out in individual parking bays or spaces. SPC has no controlled parking spaces.
✔️Constitution: Local authorities are already required to make their constitution documents available for inspection at their offices under section 9P of the Local Government Act 2000. Local authorities must also, under the Code, publish their constitution on their website. SPC Core Policies, Standing Orders, Financial Regulations and Code of Conduct can be found here.
✔️Pay Multiple: The Code requires that local authorities to publish the pay multiple on their website, defined as the ratio between the highest paid taxable earnings for the given year (including base salary, variable pay, bonuses, allowances and the cash value of any benefits-in-kind) and the median earnings figure of the whole of the authority’s workforce. The measure must:
- Cover all the elements of remuneration that can be valued
- Use the median earnings figure as the denominator, which should be that of all employees of the local authority on a fixed date each year, coinciding with reporting at the end of the financial year
- Exclude changes in pension benefits, which due to their variety and complexity cannot be accurately included in a pay multiple disclosure
SPC has no pay multiple calculation because there are only four employees.
✔️Fraud: The code requires that local authorities to publish the following information about their counter fraud work:
- Number of occasions they use powers under the Prevention of Social Housing Fraud (Power to Require Information) (England) Regulations 2014, or similar powers
- Total number (absolute and full time equivalent) of employees undertaking investigations and prosecutions of fraud
- Total number (absolute and full time equivalent) of professionally accredited counter fraud specialists
- Total amount spent by the authority on the investigation and prosecution of fraud
- Total number of fraud cases investigated
SPC has no staff members undertaking fraud investigation work and therefore has no information to publish.
✔️Trade union facility time: SPC has no members of staff representing Unions.
✔️Social Housing Assets: SPC does not have any Social Housing Assets.
✔️Senior salaries: SPC has no posts where remuneration exceeds £50,000.
You can view information relating to the following requirements in the attachments below:
✔️Budget and Precept 2024-25
✔️Audited Accounts for the year ended 31.3.24
✔️Unaudited Accounts for the year ended 31.3.24
✔️Internal Audit Report – Interim Audit November 2024
✔️Public Liability Insurance Cover