This will affect councils in different ways according to where they are in the Government's timetable. We have county elections in 2025, but there will be no district elections in 2027, when parish elections are due, as the district will cease to exist in 2027/28. The current assumption is that the county elections timetable will lead seamlessly into the new unitary authority. Unless something is done to address this, e.g. by extending the current term for parish councillors, we'll always be two years adrift and standalone.