The instrument extended the specified period and critical procedural deadlines for the Energy Company Obligation (ECO) scheme by nine months, concluding the main obligation period on December 31st, 2026.

This Statutory Instrument, made on March 25th, 2026, amends the preceding Electricity and Gas (Energy Company Obligation) Order 2022 by extending the overall period of the Energy Company Obligation (ECO) scheme by nine months, shifting the end date for the home-heating cost reduction target from March 31st, 2026, to December 31st, 2026.

The Order also adjusts several associated deadlines for remaining procedural steps, applications, and measure approvals under the ECO scheme across England, Wales, and Scotland, ensuring consistency with the newly defined final date.

Amended the Procurement Regulations 2024, PSR Regulations 2023, and Transitional and Saving Provisions Regulations 2024 concerning central digital platform usage, payment transparency, supplier identification, and contract termination based on national security grounds.

These Regulations amend several existing statutory instruments governing UK public procurement, primarily focused on refining the operation of the central digital platform, enhancing transparency requirements for contract payments, and modifying rules for below-threshold tenders.

Key changes include detailing payment information disclosure, allowing alternative publication methods when the central platform is down, creating mechanisms to reserve contracts for SMEs and value-driven NGOs, streamlining supplier identification requirements for smaller contracts, and introducing ministerial notification requirements before terminating specific healthcare contracts on national security grounds.

Extended the bailiff notice period to 14 days and increased the fees recoverable during the enforcement process.

These regulations amend the procedures for enforcement agents taking control of goods in England and Wales to increase debtor protections and adjust recovery fees.

They direct that the standard notice period given to a debtor before goods are seized must increase from 7 to 14 days, and allow for an extension to 28 days if a debt advice provider makes a request on the debtor's behalf.

The measure also restricts High Court enforcement agents from escalating to certain fee stages if they have not established contact, while simultaneously raising the fixed fees and value thresholds for enforcement actions.

These rules apply to enforcement agents, debt advice providers, and individual and business debtors, except those with non-eligible business debts.

Exempted certain technology transfer agreements from the UK's Chapter I prohibition on anti-competitive practices, effective from May 2026.

This Order establishes a block exemption from the Chapter I prohibition of the Competition Act 1998 for specific technology transfer agreements involving the licensing or assignment of technology rights such as patents, know-how, and software copyright.

It directs that such agreements are exempt from competition law provided they meet specific market share thresholds and do not contain restricted anti-competitive clauses.

The Order applies to licensors and licensees operating in the United Kingdom and empowers the Competition and Markets Authority to withdraw the exemption in individual cases where an agreement is found to be anti-competitive.

The appointed day for the commencement of Finance Act 2021 penalties for failures by digitally obligated persons regarding income tax and capital gains tax returns and payments was set to 1st April 2026.

These Regulations, made by HM Treasury, appoint 1st April 2026 as the commencement date for specific penalty provisions within Schedules 24, 25, 26, and 27 of the Finance Act 2021 concerning income tax and capital gains tax.

The appointed day applies these penalties—covering failures to make returns, deliberate withholding of information, and failure to pay tax—specifically to 'digitally obligated persons' concerning tax matters related to the 2026-27 tax year and beyond, excluding trustees and partnerships.

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.

The regulations amended the 2022 rules governing the electronic submission of corporate interest restriction data, removing outdated statutory notice requirements for reporting company appointments following a concurrent change in primary legislation.

These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 to align them with changes made to Schedule 7A of the Taxation (International and Other Provisions) Act 2010 by the Finance Act 2026, specifically removing requirements for filing appointments or revocations of reporting companies via formal notice, effective for accounting periods ending on or after March 31, 2026.

Increased the National Living Wage and National Minimum Wage hourly rates and the daily accommodation offset amount effective from 1 April 2026.

This instrument increases the statutory hourly pay rates for workers across the United Kingdom effective from 1 April 2026.

It raises the National Living Wage for those aged 21 and over, as well as the National Minimum Wage rates for workers aged 18 to 20, workers under 18, and apprentices.

The regulations also adjust the daily limit that an employer can offset against a worker's minimum wage pay when providing living accommodation.