The Treasury set initial and dynamic interest rates for unpaid (7.75% initially) and overpaid (2.75% initially) amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, effective from April 17, 2026.

These Regulations, made by the Treasury under powers in the Finance Act 1989, amend the Taxes (Interest Rate) Regulations 1989 to establish the specific annual interest rates applicable to unpaid and overpaid amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, commencing on 17th April 2026.

These regulations appointed April 1st, 2026, as the day sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 came into force for digital reporting and record-keeping, and revoked earlier commencement orders from 2021 and 2024.

These 2026 Regulations, made by the Treasury, formally appoint April 1st, 2026, as the commencement date for subsections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017, which introduce new provisions for digital reporting and record-keeping into the Taxes Management Act 1970.

Concurrently, the regulations revoke the earlier 2021 and 2024 regulations concerning the appointed day for these specific digital tax measures.

The Regulations appointed April 1, 2026, as the date when the UK Aggregates Levy ceases to apply in Scotland under the provisions of the Scotland Act 2016.

These Regulations, made by HM Treasury, formally establish 1st April 2026 as the appointed day for the commencement of amendments made under Section 18 and Schedule 1 of the Scotland Act 2016, which will stop applying the UK Aggregates Levy to the commercial exploitation of aggregate occurring within Scotland on or after that date.

The Regulations established mandatory approvals for vaping product production and storage, defined volume measurement and packaging rules, specified duty payment and return schedules, detailed spoilt product management, introduced a duty stamp system with associated approvals and scanning requirements, and made consequential amendments to related customs and excise legislation.

These Regulations establish the comprehensive statutory framework governing vaping products under the new excise duty regime enacted by the Finance Act 2026, detailing mandatory approval requirements for production and storage, specifying procedures for volume measurement and retail packaging, setting out rules for the payment of duty, and establishing the critical framework around the use, scanning, activation, and management of mandatory duty stamps, including transitional arrangements and modifications to existing excise legislation concerning movement and drawback.

The Order modified Section 4A of the NI Social Security Contributions and Benefits Act 1992 to align contribution liability with income tax rules related to worker supply and umbrella company arrangements.

This Statutory Instrument, made by the Treasury with the concurrence of the Department for Communities, modifies Section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

The primary purpose is to assimilate the law on social security contributions with changes made to income tax law by the Finance Act 2026, particularly regarding earnings paid to workers supplied by service companies or channeled through umbrella companies.

The Order inserts powers allowing regulations to make individuals jointly and severally liable alongside umbrella companies for contributions, define how payments received under deemed employment rules (ITEPA 2003 section 61Z1) are treated as earnings, and assign the purported umbrella company as the secondary contributor for those payments.

The 2026 Regulations updated the Firefighters' Pension Scheme member contribution thresholds and rates starting April 1st, 2026, and introduced an annual inflation adjustment mechanism.

These Regulations amend the Firefighters' Pension Scheme (England) Regulations 2014, specifically updating the member contribution structure detailed in Regulation 110.

The changes, effective from 1st April 2026, introduce revised annual pensionable pay thresholds and corresponding contribution rates, while also establishing a mechanism to automatically increase these thresholds annually based on changes in the Consumer Price Index (or another index decided by the Secretary of State).

Furthermore, the amendments standardize the terminology used when calculating contributions for retained, volunteer, and part-time firefighters.

The regulations amended the 2005 Climate Change Levy Regulations to specify electricity used in hydrogen electrolysis and natural gas used in sodium bicarbonate production as non-fuel uses exempt from the levy.

The Treasury enacted these Regulations on March 11, 2026, immediately amending the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 to specify certain industrial uses as exempt from the Climate Change Levy.

Specifically, the amendments introduce hydrogen production via electrolysis and the use of natural gas as a carbon dioxide source in sodium bicarbonate production as 'wholly non-fuel uses', thereby removing the levy charge on the energy inputs for those specific processes.

* The Treasury applied percentage increases to official pensions and associated lump sums across the UK, effective from April 6th, 2026, establishing specific adjustment rates based on the pension's start date.

This Statutory Instrument, The Pensions Increase (Review) Order 2026, sets out the annual percentage increases to be applied to official public service pensions in the UK starting from April 6th, 2026, based on a direction given by the Secretary of State for Work and Pensions regarding inflation adjustments; it specifies a 3.8 per cent increase for most pensions that began before April 7th, 2025, provides a formula for pensions starting later, and details adjustments for lump sums and reductions where a recipient is also entitled to a Guaranteed Minimum Pension.