Division of Revenue Bill 2026: NCOP and National Assembly Call for Submissions

Posted 06 March 2026 Written by Acts Online
Category Parliament

Brought to you by SA Legal Academy: In terms of the Constitution of the Republic of South Africa, 1996, the National Assembly and National Council of Provinces (NCOP) have invited public commentary on the Division of Revenue Bill [B-2026] and the Special Appropriation Bill [B3-2026].

In accordance with section 214(1) of the Constitution, the Division of Revenue Bill [B-2026] provides for the equitable division of revenue raised nationally among the national, provincial, and local spheres of government for the 2026/27 financial year. Tabled alongside the 2026/27 National Budget, the Bill also details conditional grants and other allocations to provinces and municipalities. Simultaneously, the Special Appropriation Bill [B3-2026] addresses additional funding requirements for the 2025/26 financial year.

Submission Deadlines and Public Hearings

The parliamentary committees have established the following timelines for public participation and processing:

  • National Assembly Standing Committee on Appropriations: Written submissions regarding both the Division of Revenue Bill and the 2025/26 Special Appropriation Bill must be submitted by 16 March 2026. Public hearings are scheduled for 17 March 2026 in eThekwini, KwaZulu-Natal.
  • NCOP Select Committee on Appropriations: Written submissions specifically for the Division of Revenue Bill are due by 23 March 2026. Parliamentary hearings are scheduled to follow on 25 March 2026.

The Division of Revenue Bill is currently awaiting processing by the National Assembly’s Standing Committee on Appropriations and passage by the House before it is transmitted to the NCOP for concurrence. These legislative instruments are foundational to the finalisation of provincial and municipal budgets for the upcoming financial cycle.

Click here to view the official committee notice or download the 2025/26 Special Appropriation Bill [B3-2026].

What this means for you, your business, or your clients

  • For yourself: No direct individual compliance obligation; however, professionals in public finance and regulatory law should monitor the Bill to advise on shifts in intergovernmental fiscal frameworks.
  • For your business: Firms operating in public procurement, infrastructure, or municipal consulting must analyze the proposed allocations to provincial and local governments to assess future project funding and market liquidity for the 2026/27 period.
  • For your clients: Municipalities, provincial departments, and NGOs receiving state transfers must review the specific conditional grant frameworks and equitable share formulas to ensure their operational budgets are aligned with national allocations before the 23 March 2026 NCOP deadline.

Originally published at https://legalacademy.co.za/news/read/division-of-revenue-bill-2026-ncop-committee-calls-for-submissions

The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.