Finance Legislation

Laws governing financial services, banking regulation, insurance, investment, and securities trading.

The Civil Proceedings and Magistrates' Courts Fees (Amendment) Order 2025

Published: Tue 8th Apr 25

The Civil Proceedings and Magistrates’ Courts Fees (Amendment) Order 2025, effective the day after its enactment, amends fee schedules in the Civil Proceedings Fees Order 2008 and the Magistrates’ Courts Fees Order 2008 for England and Wales.

Specifically, it updates fees related to ship/goods sales in the High Court's Admiralty jurisdiction and liability orders/warrants of entry in Magistrates' Courts, with each fee's value restated.

This action was undertaken with the consent of the Treasury and following parliamentary approval, in accordance with the Courts Act 2003 and the Anti-social Behaviour, Crime and Policing Act 2014.

The River Tyne (Tunnels) (Revision of Toll) Order 2025

Published: Tue 8th Apr 25

The River Tyne (Tunnels) (Revision of Toll) Order 2025, effective May 1st, 2025, revises tolls for the Tyne Tunnel.

The North East Combined Authority now sets the tolls, as specified in the Schedule.

The order revokes the previous 2024 toll revision order.

The new tolls increase the cost for cars, vans, and buses, with motorcycle tolls remaining at £0.

The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025

Published: Thu 3rd Apr 25

The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025, effective April 28, 2025, grant tax exemptions and relief to recipients of compensation payments from the Department for Business and Trade’s independent appeals process.

The regulations exempt these payments from income tax, capital gains tax, inheritance tax, and corporation tax.

Additionally, it exempts from income and capital gains tax relevant onward payments made by companies relating to these appeal payments.

All exemptions are rooted in the Finance Act 2020.

The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025

Published: Thu 3rd Apr 25

The Electronic Communications (Networks and Services) (Designated Vendor Directions) (Penalties) Order 2025 clarifies the calculation of penalties for non-compliance with designated vendor directions under the Communications Act 2003.

It specifies the relevant business activities to be included in turnover calculations for penalty purposes and amends the Electronic Communications (Networks and Services) (Penalties) (Rules for Calculation of Turnover) Order 2003 to replace references to "notified provider" with "person." This ensures consistency with the Telecommunications (Security) Act 2021 and provides a clearer framework for penalty enforcement.

The Social Security (Contributions) (Amendment No. 5) Regulations 2025

Published: Thu 3rd Apr 25

The Social Security (Contributions) (Amendment No. 5) Regulations 2025, effective April 28, 2025, amend the 2001 Social Security (Contributions) Regulations.

These amendments exclude payments made under the Horizon Shortfall Scheme Appeals from earnings calculations used to determine Class 1 National Insurance contributions.

The regulations were created under the authority of the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, with concurrence from the Department for Communities.

The Consular Fees (Amendment) Order 2025

Published: Thu 3rd Apr 25

The Consular Fees (Amendment) Order 2025, effective April 9th, 2025, amends the Consular Fees Order 2012.

It increases the fees for Emergency Travel Documents and Emergency Passports from £100 and £75 respectively to £125.

The Order applies to England, Wales, Scotland, and Northern Ireland, and no significant impact on the public, private or voluntary sectors is anticipated.

The Community Infrastructure Levy (Amendment etc.) (England) Regulations 2025

Published: Wed 2nd Apr 25

The Community Infrastructure Levy (Amendment etc.) (England) Regulations 2025 amend the 2010 Community Infrastructure Levy Regulations and the 2013 Town and Country Planning Order.

These amendments clarify the application of the Community Infrastructure Levy to certain planning determinations made by the Secretary of State or appointed persons, and enhance the information gathered on CIL liabilities within planning applications.

The changes primarily aim to improve clarity, consistency and the efficiency of the planning process concerning the levy in England.

The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025

Published: Tue 1st Apr 25

The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025 amend the 2003 Regulations, extending the timeframe for rules on fair value gains and losses of pooled investment funds (Regulation 30K) until March 2029 for investments made before April 2024.

They also extend the application of regulations concerning the accounting treatment of infrastructure assets (Regulation 30M), postponing necessary adjustments until April 2028.

These changes affect how English and Welsh local authorities account for certain assets and investments in their financial statements.

The Disclosure (Scotland) Act 2020 (Consequential Provisions and Modifications) Order 2025

Published: Tue 1st Apr 25

This order implements the Disclosure (Scotland) Act 2020 across the UK. It mandates information sharing and review processes by UK law enforcement bodies regarding Level 2 disclosures, mirroring existing duties of Scottish law enforcement.

It also amends relevant acts to ensure consistency and defines key terms like "UK law-enforcement body." The order addresses payment for services rendered under its provisions and outlines guidance issuance by the Scottish Ministers.

The Civil Legal Aid (Remuneration) (Amendment) Regulations 2025

Published: Tue 1st Apr 25

The Civil Legal Aid (Remuneration) (Amendment) Regulations 2025, effective May 1, 2025, amend the 2013 Civil Legal Aid (Remuneration) Regulations.

The amendments increase standard fees for legal representation in welfare benefit cases and streamline the fee schedule by removing certain tables.

A saving provision ensures that these changes do not apply retroactively to applications made before May 1, 2025.

The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025

Published: Mon 31st Mar 25

The Multinational Top-up Tax Regulations 2025, effective April 21, 2025, specify territories and domestic taxes aligning with the OECD/G20 Pillar Two model rules.

These rules aim to ensure multinational corporations pay a minimum level of tax, preventing tax avoidance and promoting a fairer system.

The regulations list specific territories and taxes as ‘Pillar Two territories’ and ‘qualifying domestic top-up taxes’ effective from various dates in late 2023 and early 2024, also allowing HMRC to specify additional entities through notice publication.

The Gangmasters (Licensing Conditions) (Amendment) (Fees) Rules 2025

Published: Mon 31st Mar 25

The Gangmasters (Licensing Conditions) (Amendment) (Fees) Rules 2025, effective April 28th, 2025, revise fees for gangmaster licences in England, Wales, Scotland, and Northern Ireland.

These rules amend the Gangmasters (Licensing Conditions) Rules 2009, increasing application, renewal, and inspection fees across several bands depending on annual turnover.

Consultation with the relevant Northern Ireland department occurred, and transitional provisions address applications and renewals already in progress.

The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Claims and Payments) (Modification) Regulations 2025

Published: Thu 27th Mar 25

These regulations amend the 2013 regulations governing Universal Credit, Personal Independence Payment, Jobseeker’s Allowance, and Employment and Support Allowance claims and payments.

The key change prioritizes deductions for child maintenance over other deductions.

The regulations apply to England, Wales, and Scotland and are in effect from April 30, 2025, to April 30, 2026.

The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025

Published: Wed 26th Mar 25

The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 amend several existing regulations to increase the interest rate on unpaid taxes owed to HMRC. The changes affect various tax areas, including income tax, air passenger duty, and customs duties, raising the interest rate by 1.5% in each affected area.

The regulations came into force on April 6, 2025, and are supported by prior legislation.

The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025

Published: Tue 25th Mar 25

These regulations amend the 2024 regulations on tax relief for creative industries.

They clarify definitions, add information requirements for connected party transactions and visual effects vendors, and update the specified information in Table 1 of the Schedule.

The amendments are effective for claims made on or after April 15, 2025, and aim to improve clarity, transparency, and efficiency in processing tax relief claims.

The Flood Reinsurance (Amendment) Regulations 2025

Published: Mon 24th Mar 25

These regulations amend the 2015 Flood Reinsurance regulations, raising the total levy from £135 million to £160 million.

This increase aims to improve the affordability and availability of flood insurance in high-risk areas.

The amendment applies to England, Wales, Scotland, and Northern Ireland and took effect on April 1st, 2025, without affecting existing liabilities.

The Grants to the Churches Conservation Trust Order 2025

Published: Fri 21st Mar 25

The Grants to the Churches Conservation Trust Order 2025, approved by the House of Commons, authorizes grants totaling up to £3,123,614 to the Churches Conservation Trust between April 1, 2025, and March 31, 2026 for the preservation of historically significant churches in England and Wales.

The Order revokes the 2022 order and specifies the funding period under the Redundant Churches and other Religious Buildings Act 1969.

The Legal Officers (Annual Fees) Order 2025

Published: Thu 20th Mar 25

The Legal Officers (Annual Fees) Order 2025 sets annual fees for diocesan and provincial registrars in the Church of England for 2025.

It details fees payable by diocesan boards of finance and diocesan bishops/archbishops, specifying the professional services covered in Schedule 2.

The order also revokes the 2023 order and clarifies additional remuneration possibilities, travel expenses, and Value Added Tax implications.

It takes effect the day after parliamentary approval.

The Immigration, Nationality and Passport (Fees) (Amendment) Regulations 2025

Published: Wed 19th Mar 25

The Immigration, Nationality and Passport (Fees) (Amendment) Regulations 2025 increase fees for various immigration, nationality, and passport services across multiple schedules.

These amendments, effective April and May 2025, adjust numerous fees in the Immigration and Nationality (Fees) Regulations 2018 and the Passport (Fees) Regulations 2022.

Amendments also clarify references to updated appendices within Immigration Rules.

Furthermore, regulations remove fee entries for assessment of overseas qualifications not operational from 1 May 2025.

The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2025

Published: Wed 19th Mar 25

This order, made by the UK Treasury, sets the annual chargeable amounts for the annual tax on enveloped dwellings, effective from April 1st, 2025.

The amounts are determined according to a table referencing the taxable value of the interest, and these amounts are indexed to reflect a 1.7% increase in the Consumer Price Index (CPI) since September 2024.

This indexation is mandated by Section 101(5) of the Finance Act 2013.

The Court and Tribunal Fees (Miscellaneous Amendments) Order 2025

Published: Mon 17th Mar 25

The Court and Tribunal Fees (Miscellaneous Amendments) Order 2025, effective April 8, 2025, modifies fees across various UK courts and tribunals.

The order adjusts fees in the Non-Contentious Probate Fees Order 2004, Gender Recognition (Application Fees) Order 2006, Court of Protection Fees Order 2007, Magistrates’ Courts Fees Order 2008, Civil Proceedings Fees Order 2008, Family Proceedings Fees Order 2008, Upper Tribunal (Lands Chamber) Fees Order 2009, First-tier Tribunal (Gambling) Fees Order 2010, Upper Tribunal (Immigration and Asylum Chamber) (Judicial Review) (England and Wales) Fees Order 2011, First-tier Tribunal (Property Chamber) Fees Order 2013, and Supreme Court Fees Order 2024.

Changes include fee reductions where service costs have fallen, removing obsolete fees, and implementing across-the-board inflationary increases.

The order also adds new fees to reflect procedural changes such as the introduction of fixed costs determinations and the express financial remedy procedure.

The Mesothelioma Lump Sum Payments (Conditions and Amounts) (Amendment) Regulations 2025

Published: Mon 17th Mar 25

The Mesothelioma Lump Sum Payments (Conditions and Amounts) (Amendment) Regulations 2025, effective April 1st, 2025, amend the 2008 regulations to increase lump sum payments for individuals with diffuse mesothelioma and their dependents by 1.7%.

The adjustments only apply to claims made on or after this date, and individuals first diagnosed on or after this date.

The increase is applied across various age brackets as outlined in the updated tables within the amendment.

The regulations extend to England, Wales, and Scotland.

A full impact assessment was deemed unnecessary due to the insignificant effect on the public, private, or voluntary sectors.

The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations 2025

Published: Fri 14th Mar 25

The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations 2025 establish commencement dates for several sections of the Act.

Key provisions brought into force include sections relating to identity verification, unique identifiers for companies, and a new offence of failing to prevent fraud.

The regulations also amend previous commencement regulations and update references to commencement dates in related legislation to reflect the actual dates provisions came into force, correcting an error regarding the required publication of guidance.

The Pensions Increase (Review) Order 2025

Published: Fri 14th Mar 25

The Pensions Increase (Review) Order 2025, effective April 7, 2025, increases the annual rate of public service pensions.

For pensions starting before April 8, 2024, the increase is 1.7%.

For pensions starting on or after that date, the increase is 1.7% multiplied by a fraction representing the months between the pension's start date and April 7, 2025.

Similar increases apply to lump sums.

The order outlines adjustments for guaranteed minimum pensions, reducing the increase based on their rate of payment.

The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025

Published: Thu 13th Mar 25

This Order, effective April 1st, 2025, revokes the 2018 Double Taxation Relief and International Tax Enforcement agreement between the UK and Belarus.

The revocation applies to income tax, capital gains tax, corporation tax, and comparable Belarusian taxes, impacting tax years 2025-26 onward for income tax and capital gains tax, and financial years beginning April 1st, 2025, onward for corporation tax.

The stated reason for the revocation is not detailed in the Order itself.

The Armed Forces and Reserve Forces (Compensation Scheme) (Amendment) Order 2025

Published: Thu 13th Mar 25

This Order amends the 2011 Armed Forces and Reserve Forces Compensation Scheme.

It increases the weekly armed forces independence payment to £187.45 and the Motability payment to £77.05.

Additionally, it adds a new descriptor to Schedule 3, covering overuse injuries of the larynx requiring operative treatment, making a temporary award permanent.

The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025

Published: Thu 13th Mar 25

The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 amend the 2013 regulations governing the calculation of retained rates income for local authorities in England and Wales.

Key changes include adjustments to formulas for calculating retained rates income for the year beginning April 1st, 2025, specifically for authorities with 100% business rates retention and the Greater London Authority.

The regulations also correct the retained rates income calculation for North Northamptonshire, addressing an error in the 2022 regulations.

These amendments aim to improve the accuracy of calculations and ensure fair distribution of funds.

The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025

Published: Wed 12th Mar 25

These regulations amend existing UK legislation to incorporate statutory neonatal care pay, as introduced by the Neonatal Care (Leave and Pay) Act 2023.

The amendments update the Statutory Payment Schemes (Electronic Communications) Regulations 2002 and Income Tax legislation (Pay As You Earn Regulations 2003 and Construction Industry Scheme Regulations 2005) to include references and administrative processes related to this new parental benefit.

The changes streamline administration and ensure consistent legal treatment of statutory neonatal care pay.

The Help-to-Save Accounts Regulations 2025

Published: Wed 12th Mar 25

The Help-To-Save Accounts Regulations 2025 amend the 2018 regulations governing Help-to-Save accounts.

Key changes include lowering the minimum earned income requirement for Universal Credit claimants to £1 and removing the reference to the national living wage in eligibility criteria.

The amendments aim to simplify eligibility and broaden access to the savings scheme for low-income individuals.

The Social Security (Contributions) (Amendment No. 3) Regulations 2025

Published: Wed 12th Mar 25

These regulations, effective April 6, 2025, amend the Social Security (Contributions) Regulations 2001.

They exclude the qualifying amount of tax redress payments from earnings calculations for Class 1 National Insurance contributions.

This applies to tax redress payments made to members of MPs', Senedd, and Northern Ireland Assembly pension schemes as compensation for tax liabilities arising from a pension calculation method change.

The Social Security (Contributions) (Amendment No. 2) Regulations 2025

Published: Wed 12th Mar 25

The Social Security (Contributions) (Amendment No. 2) Regulations 2025, effective April 6th, 2025, amend the 2001 Social Security (Contributions) Regulations.

Specifically, they modify the reporting requirements for Real Time Information (RTI) employers.

The amendment clarifies that employers must report earnings information to HMRC unless employee earnings fall below either the lower earnings limit or the secondary threshold, whichever is lower.

This ensures consistent reporting even when the secondary threshold is below the lower earnings limit.

A Tax Information and Impact Note was deemed unnecessary due to the absence of substantive tax policy changes.

The Income Tax (Pay As You Earn) (Amendment) Regulations 2025

Published: Wed 12th Mar 25

The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, effective April 6, 2025, amend the 2003 PAYE Regulations.

Key changes include defining a 'secondary threshold' aligned with the 1992 Social Security Contributions and Benefits Act and modifying regulations 47(2), 48(2), 49C(2), and 49D(2) to use either the lower earnings limit or the secondary threshold (whichever is lower) for initial payments.

The amendments aim to enhance clarity and consistency in income tax deduction calculations.

The National Health Service Pension Schemes (Amendment) Regulations 2025

Published: Tue 11th Mar 25

The National Health Service Pension Schemes (Amendment) Regulations 2025 amend multiple NHS pension scheme regulations, primarily correcting errors and inconsistencies, updating tax provisions following the abolition of the lifetime allowance, improving leave provision, and enhancing calculation accuracy.

These changes affect various NHS pension schemes introduced in 1995, 2000, 2008, and 2015, with several provisions applied retrospectively.

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025

Published: Tue 11th Mar 25

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025, effective April 6th, 2025, amend the Social Security (Contributions) Regulations 2001.

Specifically, the amendment increases the Class 2 National Insurance contribution rate for share fishermen from £4.10 to £4.15.

These changes are consequential to annual adjustments to national insurance rates and are based on pre-determined indexation formulas.

A Tax Information and Impact Note was not prepared due to the routine and predetermined nature of the adjustments.

The Merchant Shipping (Light Dues) Regulations 2025

Published: Mon 10th Mar 25

The Merchant Shipping (Light Dues) Regulations 2025 establish the system for levying light dues on vessels in UK waters.

These regulations replace the 1997 regulations, clarifying payment methods (periodic or per voyage) for different vessel types (tugs, fishing, pleasure vessels, and others).

They specify payment amounts based on tonnage or load line length, including minimum and maximum charges.

The regulations define key terms, detail the procedure for invoicing and payment, and outline exemptions for certain vessels, such as those chartered by the Government or used for sail training.

Previous regulations are revoked.

The Seafarers' Wages (Amendment) Regulations 2025

Published: Mon 10th Mar 25

The Seafarers’ Wages (Amendment) Regulations 2025, effective April 1st, 2025, amend the 2024 Regulations.

Key changes include updating the deadline for equivalence declarations from harbor authorities to the first day of the relevant year and increasing the national minimum wage equivalent rates for seafarers across various categories.

These amendments aim to improve seafarer pay and simplify administrative processes.

An existing impact assessment from the Seafarers’ Wages Act 2023 and 2024 Regulations was used; no significant additional impacts are anticipated.

The Registration and Inspection of Education, Children's Services and Skills (Fees) (England) (Amendment) Regulations 2025

Published: Fri 7th Mar 25

These regulations, effective April 1st, 2025, amend the Her Majesty's Chief Inspector of Education, Children's Services and Skills (Fees and Frequency of Inspections) (Children's Homes etc.) Regulations 2015.

Key changes include lowering thresholds for higher annual fees for residential special schools and children's homes and revising various registration and variation fees across different settings.

The changes are supported by existing legislation and aim to balance resource allocation with fair charges.

The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025

Published: Fri 7th Mar 25

These regulations, effective April 6, 2025, adjust National Insurance contribution rates and thresholds for Class 2 and Class 3 contributions.

They also adjust the prescribed percentage of estimated benefit expenditure for payments into the National Insurance Fund for Great Britain and Northern Ireland, and extend zero-rate contributions for armed forces veterans to the 2025-26 tax year.

The changes are based on a Treasury review of earnings and estimated benefit expenditure.

The Immigration and Nationality (Fees) (Amendment) Order 2025

Published: Thu 6th Mar 25

This Order amends the 2016 and 2018 Immigration and Nationality (Fees) legislation by increasing several fees related to immigration and nationality matters and removing references to obsolete Electronic Visa Waivers.

The amendments were approved by Parliament and increase fees for various services, ranging from £1 to several hundred pounds, to reflect increased costs and maintain the system's financial viability.

The changes came into effect the following day after the Order was made.

The Judicial Pensions (European Court of Human Rights) (Amendment) Order 2025

Published: Thu 6th Mar 25

This Order amends the Judicial Pensions (European Court of Human Rights) Order 1998 to update pension provisions for judges of the European Court of Human Rights.

The amendments clarify the interaction between UK pension schemes and the Council of Europe scheme, ensuring that ECHR judges retain pension benefits under the UK's Judicial Pensions Regulations 2022, even if they opt into the Council of Europe's scheme.

It also defines 'Pensionable Earnings' for ECHR judges and ensures their UK judicial office is treated as a qualifying office under the 2022 Regulations.

The Taxes (Interest Rate) (Amendment) Regulations 2025

Published: Thu 6th Mar 25

The Taxes (Interest Rate) (Amendment) Regulations 2025, effective April 6, 2025, raise the official interest rate used to calculate tax on employment-related loans from 2.25% to 3.75% per annum.

This amendment modifies the Taxes (Interest Rate) Regulations 1989, impacting the tax liability for individuals receiving employment-related loans with interest rates below the new official rate.

The change aims to update the tax calculation to reflect current economic conditions and ensure fairer taxation on these types of loans.

The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025

Published: Thu 6th Mar 25

The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025 designates numerous central government bodies as 'designated bodies' for the financial year ending 31 March 2026.

This designation is for their inclusion in the supply estimates and resource accounts of their respective government departments.

The order covers various government departments and agencies across England, Wales, Scotland, and Northern Ireland.

It is based on powers granted by the Government Resources and Accounts Act 2000 and includes consultations with devolved administrations.

The Recognition of Overseas Qualifications (Charges) (England and Wales and Northern Ireland) Regulations 2025

Published: Wed 5th Mar 25

These regulations establish the fee structure for services related to recognizing overseas qualifications in England, Wales, and Northern Ireland.

They detail charges for statements of comparability, qualification reference statements, bundle services (standard and refugee-focused), and subscription packages to a qualification database.

Payment is made to the Secretary of State or a designated organization, with provisions for refunds.

These regulations replace the 2024 regulations, addressing drafting errors and incorporating feedback from devolved governments.

The Social Security Revaluation of Earnings Factors Order 2025

Published: Wed 5th Mar 25

The Social Security Revaluation of Earnings Factors Order 2025, effective April 6, 2025, increases earnings factors for specified tax years (1978-1979 to 2024-2025).

These adjustments apply to calculations of additional pensions in long-term benefits, guaranteed minimum pensions, and other calculations under the Pension Schemes Act 1993.

The order ensures that these factors maintain their value relative to the general level of earnings, fulfilling a legal requirement outlined in the Social Security Administration Act 1992, and aims to protect the value of pension payouts.

The Financial Services and Markets Act 2000 (Exemption) (Amendment) Order 2025

Published: Wed 5th Mar 25

The Financial Services and Markets Act 2000 (Exemption) (Amendment) Order 2025, effective March 31, 2025, amends the 2001 Exemption Order.

It expands the exemption from the general prohibition on unregulated financial activities to include National Wealth Fund Limited.

This is achieved by inserting a new Article 3A granting a general exemption and creating a Part 1A to the Schedule, listing exempted entities, while removing the fund from the previous list.

The Public Service Pensions Revaluation Order 2025

Published: Tue 4th Mar 25

The Public Service Pensions Revaluation Order 2025 sets the revaluation percentages for public service pensions for the period from April 1, 2024, to March 31, 2025.

It specifies a 1.7% increase based on price changes and a 4.5% increase based on earnings changes.

The order takes effect on April 1, 2025, but for certain specified schemes, it comes into effect on April 6, 2025.

The order covers England, Wales, Scotland, and Northern Ireland and is made under the powers granted by the Public Service Pensions Act 2013.

The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) (England) Regulations 2025

Published: Tue 4th Mar 25

These regulations, effective March 25th, 2025, modify existing council tax legislation in England.

They expand the categories of individuals eligible for council tax discounts and exempt dwellings to include those participating in the Homes for Ukraine Sponsorship Scheme and those entitled to a government thank you payment under associated guidance.

The changes apply to both discount disregards and exempt dwelling definitions, ensuring consistent treatment of Ukrainian arrivals within the council tax system.

The Wildlife Licence Charges (England) Order 2025

Published: Fri 28th Feb 25

The Wildlife Licence Charges (England) Order 2025, effective March 28, 2025, establishes new fees for wildlife licenses issued by Natural England under various Acts and Regulations.

It details fixed and variable charges based on application complexity and time spent processing the application, outlining exceptions for public safety, serious damage prevention, certain conservation purposes and development projects.

The Order also revokes the 2018 equivalent, maintaining the previous order's standards for applications submitted before the effective date.

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2025

Published: Fri 28th Feb 25

This order extends the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until March 22, 2026.

The 2022 Order adjusts excise duty liabilities and rebates for hydrocarbon oils.

This extension ensures continued regulatory stability and predictable tax revenue while maintaining existing legal frameworks.

It builds upon previous continuation orders issued in 2023 and 2024.

The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025

Published: Thu 27th Feb 25

This order modifies UK legislation following the introduction of the Scottish Adult Disability Living Allowance (SADLA) in Scotland.

It amends several acts related to social security and taxation, preventing double payments where SADLA and other benefits overlap, and adjusting treatment of SADLA in defining disability for various purposes across England, Wales, Scotland, and Northern Ireland.

The order ensures consistent treatment of SADLA recipients across the UK.

The Gambling Levy Regulations 2025

Published: Thu 27th Feb 25

The Gambling Levy Regulations 2025 mandate that gambling operators pay an annual levy to the Gambling Commission, beginning April 6, 2025.

The levy amount is calculated based on the operator's revenue, with different percentages applied to different licenses.

The regulation aims to fund research and treatment of gambling-related harm, and addresses the collection of this levy through defined levy periods and methods of calculation.

Non-payment, unless excused by administrative error, results in license revocation.

The Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations 2025

Published: Wed 26th Feb 25

These regulations, effective immediately after the Co-ownership Contractual Schemes (Tax) Regulations 2025, apply sections 261M to 261O and 261P(1) and (2) of the Financial Services and Markets Act 2000 to unauthorised co-ownership Alternative Investment Funds (AIFs) that are or were Reserved Investor Funds (RIFs), with modifications.

The regulations extend to all UK jurisdictions and define relevant terms such as 'the Act' and 'RIF'.

They specify the rights and liabilities of participants in these AIFs and define 'UK-based' for the purpose of these regulations.

The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025

Published: Wed 26th Feb 25

The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025, effective March 19, 2025, amend the Income Tax (Earnings and Pensions) Act 2003 to fully exempt Scottish Adult Disability Living Allowance from income tax.

This amendment is made under the authority of the Finance Act 2020 and clarifies the tax treatment of this specific benefit.

The Co-ownership Contractual Schemes (Tax) Regulations 2025

Published: Tue 25th Feb 25

These regulations establish comprehensive tax rules for Reserved Investor Funds (RIFs) and modify existing regulations for Co-ownership Authorised Contractual Schemes (CoACS).

They set out qualifying conditions, entry and exit provisions, accounting requirements, information reporting obligations, and penalties for non-compliance.

The regulations also introduce amendments to various tax acts to accommodate RIFs and ensure consistent treatment with CoACS, while providing transitional provisions for existing schemes.

The Whole of Government Accounts (Designation of Bodies) Order 2025

Published: Tue 25th Feb 25

The Whole of Government Accounts (Designation of Bodies) Order 2025 designates numerous public and local government bodies to provide financial information to the Treasury for the 2024-2025 financial year.

This data is used to compile the Whole of Government Accounts, aiming to improve transparency and accountability in public spending.

The Order came into force on March 18, 2025, and applies to England, Wales, Scotland, and Northern Ireland.

The Treasury consulted with Welsh Ministers where deemed appropriate.

The Armed Forces Pensions (Remediable Service) (Amendment) Regulations 2025

Published: Tue 25th Feb 25

The Armed Forces Pensions (Remediable Service) (Amendment) Regulations 2025 amend various armed forces pension schemes, including the 1975, 2005, and Reserve Forces schemes.

Key changes include removing outdated definitions, correcting cross-references, and updating provisions related to continuity of service. These amendments aim to increase clarity and consistency across different schemes, streamlining administrative processes and ensuring a fairer calculation of pension entitlements for service members.

The Statutory Neonatal Care Pay (Administration) Regulations 2025

Published: Mon 24th Feb 25

These regulations outline the administrative procedures for the UK's statutory neonatal care pay.

They detail employer entitlement to reimbursement (92% of payments, or 100% for small employers), application processes for funding, authorized deductions from employer payments to HMRC, procedures for handling overpayments, employer record-keeping requirements, and information provisions for employees.

The regulations also cover inspection of employer records by HMRC officers, dispute resolution mechanisms and information requests related to entitlement.

The Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025

Published: Mon 24th Feb 25

The regulations implement comprehensive changes across UK legislation to accommodate the new neonatal care leave and pay entitlements established by the Neonatal Care Act 2023.

The amendments span multiple areas including social security, employment benefits, pension schemes, and various public sector regulations, ensuring proper integration of neonatal care leave rights with existing statutory frameworks.

The Non-Domestic Rating (Designated Areas) Regulations 2025

Published: Fri 21st Feb 25

The Non-Domestic Rating (Designated Areas) Regulations 2025 designate specific areas in England and Wales to retain a portion of their non-domestic rating income.

The regulations detail how to calculate this income and establish a baseline amount to determine the portion retained.

These calculations consider factors such as small and standard business rate multipliers and the aggregate rateable values of properties within designated areas.

The regulations also amend existing legislation to extend the designation of the Heart of the South West–Huntspill Energy Park designated area and specify the designation period (24-25 years) for all designated areas.

The Electricity Capacity (Amendment) Regulations 2025

Published: Fri 21st Feb 25

The Electricity Capacity (Amendment) Regulations 2025 amend the 2014 Electricity Capacity Regulations to improve the UK's Capacity Market.

Key changes include introducing 9-year capacity agreements for certain low-carbon generating units, clarifying eligibility criteria, and simplifying some administrative procedures.

These amendments seek to enhance the market's efficiency, promote low-carbon investment, and improve regulatory clarity.

Several subsections clarify existing ambiguities and align the regulations with ongoing updates to the Capacity Market Rules.

The Veterinary Surgeons and Veterinary Practitioners (Registration) (Amendment) Regulations Order of Council 2025

Published: Fri 21st Feb 25

This Order of Council approves amendments to the Veterinary Surgeons and Veterinary Practitioners (Registration) Regulations 2014, increasing registration and retention fees by approximately 4%, effective April 1st, 2025.

The amendments, made by the Royal College of Veterinary Surgeons (RCVS) under the Veterinary Surgeons Act 1966, are detailed in the Schedule and replace Part 4 of the 2014 Regulations.

The previous regulations are revoked.

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025

Published: Tue 18th Feb 25

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025, effective March 11, 2025, amend the 2003 Regulations.

Key changes include removing an outdated definition, broadening the regulations to encompass penalties under the Finance Act 2021, and adding new provisions specifying conditions for valid electronic information delivery.

These amendments aim to improve efficiency, clarify procedures, and modernize tax communication processes.

The Procurement Act 2023 (Consequential and Other Amendments) Regulations 2025

Published: Mon 17th Feb 25

The Procurement Act 2023 (Consequential and Other Amendments) Regulations 2025 implements crucial updates to UK procurement law, including revised threshold amounts for contract values, amendments to international trade obligations, and comprehensive changes to primary and secondary legislation.

The regulations modernize procurement processes, strengthen security measures, and establish transitional provisions while ensuring alignment with international agreements.

The Education (Student Fees, Awards and Support) (Amendment) Regulations 2025

Published: Thu 13th Feb 25

The regulations modify multiple aspects of student financial support in England, updating payment rates and loan amounts for the 2025/26 academic year.

Key changes include introducing lower fees for foundation years, extending support to bereaved partners of Gurkha and Hong Kong military unit veterans, enhancing disabled student allowances, and revising overseas territory definitions.

The amendments affect various existing regulations including student support, postgraduate loans, and fee limit conditions.

The Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions (Amendment) Order 2025

Published: Wed 12th Feb 25

The Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions (Amendment) Order 2025 amends the 2006 Order governing service pensions.

Key changes include updated rates for pensions, gratuities, and allowances for armed forces members disabled or killed in service before April 6, 2005.

The Order also modifies eligibility for mobility supplements, including those receiving the higher rate of the mobility component of Scottish Adult Disability Living Allowance, and simplifies the eligibility criteria.

The amendments take effect in March and April 2025, extending across England, Wales, Scotland, and Northern Ireland.

The Social Security (Contributions) (Amendment) Regulations 2025

Published: Tue 11th Feb 25

These regulations modify the Social Security (Contributions) Regulations 2001.

They mandate that employers claiming zero-rate secondary Class 1 National Insurance contributions for employees working in designated freeports or investment zones must include the employee's workplace postcode (or an HMRC-provided alternative code) in their Full Payment Submission.

This aims to improve data collection and ensure compliance with existing legislation regarding tax relief in these specific zones.

The Communications (Television Licensing) (Amendment) Regulations 2025

Published: Mon 10th Feb 25

The Communications (Television Licensing) (Amendment) Regulations 2025 implements changes to UK television license fees effective April 1, 2025.

The regulations increase the standard color TV license fee from £169.50 to £174.50 and the black and white license fee from £57.00 to £58.50.

Various installment payment schemes are adjusted accordingly, with updates to premium, budget, easy entry, and simple payment plans.

The regulations apply across the UK, Channel Islands, and Isle of Man, with certain provisions for specific territories.