Division of Revenue Amendment Act, 2025

The text provided is not a court judgment but a Government Gazette publishing national legislation assented to by the President. The Division of Revenue Amendment Act, 2025 amends the Division of Revenue Act, 2025 in order to revise the equitable division of nationally raised revenue among the national, provincial and local spheres of government for the 2025/26 financial year. It substitutes Column A of Schedule 1, Schedule 2, Parts A and B of Schedule 4, Parts A and B of Schedule 5, and Part A of Schedule 6 of the principal Act. It also amends section 16 of Act 2 of 2025 by inserting subsections 7A to 7C, which regulate payment schedules, publication obligations and amendment procedures concerning transfers under the Community Library Services Grant where municipalities have assigned library-service functions under section 126 of the Constitution.

• No judicial legal issues can be extracted because the text is legislation rather than a court judgment.
• From the legislative text, the constitutional framework engaged includes compliance with section 214(1) of the Constitution regarding the equitable division of nationally raised revenue.
• The Act also gives effect to section 12(4) of the Money Bills and Related Matters Act 9 of 2009, which requires a Division of Revenue Amendment Bill when the adjustments budget affects the annual Division of Revenue Act.
• A further regulatory issue addressed in the statute is the administration of the Community Library Services Grant where library functions are assigned to municipalities under section 126 of the Constitution.

The President assented to the Division of Revenue Amendment Act, 2025 on 6 February 2026, and the Act was published in Government Gazette No. 54104 on 11 February 2026. The Act amends the Division of Revenue Act, 2025 by substituting specified schedules and inserting subsections 16(7A) to (7C).

Not available. There is no ratio decidendi because this is not a court judgment and contains no binding judicial principle arising from adjudication.

Not available. There are no obiter dicta because the text is a statute, not a judicial opinion.

Although not a judicial precedent, the Act is significant in South African public finance and intergovernmental relations because it operationalises section 214 of the Constitution for the 2025/26 financial year through revised revenue allocations across the three spheres of government. It also clarifies administrative arrangements for the Community Library Services Grant when library functions are assigned to municipalities, reflecting the constitutional and statutory mechanisms governing conditional grants, assigned functions, and fiscal adjustments during the budget cycle.