NCOP Appropriations Committee Calls for Submissions on Division of Revenue and Appropriation Bills
Brought to you by SA Legal Academy: In terms of parliamentary procedures governing national and provincial fiscal allocations, the Select Committee on Appropriations of the National Council of Provinces (NCOP) has called for written public submissions on three key fiscal measures tabled alongside the Medium Term Budget Policy Statement (MTBPS).
The public participation call relates to the following draft legislation:
- The Division of Revenue Amendment Bill;
- The Adjustments Appropriation Bill; and
- The Special Appropriation (2026/27 Financial Year) Bill.
Under established parliamentary process, all three Bills are required to be processed and passed by the National Assembly’s Standing Committee on Appropriations before formal transmission to the NCOP for concurrence. However, the NCOP committee has initiated its call for public comment ahead of any formal notice or public hearing schedule being released by the National Assembly counterpart.
Legislative Scope and Statutory Distinction
As legislation governed by section 76 of the Constitution of the Republic of South Africa, 1996, the Division of Revenue Amendment Bill amends the annual Division of Revenue Act and sets out changes to:
- The equitable division of revenue raised nationally between national, provincial, and local spheres of government;
- The determination of each province’s equitable share of the provincial revenue allocation; and
- Specific allocations to provinces, local government, or municipalities from national revenue, together with the statutory conditions governing those transfers.
By contrast, the Adjustments Appropriation Bill and the Special Appropriation (2026/27 Financial Year) Bill constitute money Bills governed by section 77 of the Constitution and the Money Bills Amendment Procedure and Related Matters Act, No. 9 of 2009. These Bills adjust statutory expenditure limits and direct additional funding to national government departments. National Treasury formally briefed committee members on 28 October 2026 regarding proposals in the Division of Revenue Amendment Bill and the Special Appropriation Bill.
What this means for you, your business, or your clients
- For yourself: Public law, tax, and constitutional law professionals should review the simultaneous committee process to evaluate procedural compliance under sections 76 and 77 of the Constitution.
- For your business: Advisory and auditing firms servicing public sector departments or municipalities must analyse the proposed allocation adjustments to update medium-term operational and grant forecasting.
- For your clients: Corporate and institutional contractors reliant on national and provincial department funding must examine the revised appropriation schedules to identify potential reductions or adjustments to project expenditure.
Originally published at https://legalacademy.co.za/news/read/revenue-division-appropriation-bills-ncop-committee-calls-for-submissions






