The 2025 regulations amended National Insurance contribution rates, thresholds, and National Insurance Fund payments, and extended veteran's relief.

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 Order amended the Judicial Pensions (European Court of Human Rights) Order 1998 to clarify pension arrangements for judges of the European Court of Human Rights, ensuring continued benefit accrual under the UK scheme and streamlining administrative processes.

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 regulations amended the Taxes (Interest Rate) Regulations 1989 to increase the official interest rate for employment-related loan tax calculations.

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 2025 Order designated numerous central government bodies for inclusion in departmental supply estimates and resource accounts for the financial year ending 31 March 2026.

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 order revalued earnings factors for various tax years to maintain their purchasing power relative to general earnings, impacting calculations for social security benefits and pensions.

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 regulations commenced a pilot program for domestic abuse protection orders and notices in Cleveland, England and Wales, from March 5th to November 26th, 2025, and provided for the continuation of proceedings already underway after the pilot's end.

These regulations, effective March 5th, 2025, extend a pilot program for the Domestic Abuse Act 2021's Part 3 (domestic abuse protection orders and notices) to the non-metropolitan county of Cleveland in England and Wales.

The pilot runs until November 26th, 2025, with provisions ensuring ongoing legal effect for cases initiated before the end of specified period.

The regulations explicitly define terms like ‘domestic abuse protection notice’ (DAPN) and ‘domestic abuse protection order’ (DAPO), clarifying their application within the program's framework.

The order established revaluation percentages for public service pensions based on price and earnings changes for the 2024-2025 period, setting different effective dates for specified pension schemes.

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 regulations amended the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 and the Council Tax (Exempt Dwellings) Order 1992 to provide council tax discounts and exemptions to eligible individuals under the Homes for Ukraine scheme.

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.