Norfolk County Council confirmed at its Audit and Governance Committee on 28 July 2026 that preparations are underway to replace the current two-tier council structure with three new unitary authorities, with a target vesting day of 1 April 2028.

Director of Strategic Finance Harvey Bullen told the committee that an implementation board, made up of officers from Norfolk County Council and the district councils, has already been established to oversee the transition. The Government is expected to publish a Structural Change Order — the legal instrument that will formally create the new councils — with officers continuing to plan ahead of the 2028 deadline.

The reorganisation, driven by the English Devolution and Community Empowerment Act 2026 which received Royal Assent in April, will affect every Norfolk resident. It will replace the existing county council and seven district councils with a smaller number of single-tier authorities responsible for all local services.

Committee members raised questions about the pace and governance of the process. One member asked how the county council was working with district councils to support the change, and officers confirmed that engagement was ongoing.

The committee also agreed to receive a dedicated report on the governance arrangements for local government reorganisation at a future meeting, reflecting members' concerns about oversight of such a significant structural change.

Separately, questions were raised about how historical and sensitive records held by the current councils would be managed during the transfer to the new authorities. Officers acknowledged that the handling of longstanding records would require further consideration given its complexity, with initial discussions between organisations already begun.