Revoked regulatory exemptions and legal protections previously granted to EEA-based online service providers under retained EU law.

These Regulations repeal provisions related to the Country of Origin Principle (CoOP) previously established under the EU e-Commerce Directive. They remove exemptions that protected European Economic Area (EEA) based information society service providers from certain UK market access regulations and restricted the prosecution of such providers for specific criminal offences, including those under the Terrorism Act 2006 and laws regarding extreme pornography.

The instrument applies to the Secretary of State and affects EEA-based digital service providers active in the UK market.

The Regulations amended the Customs (Northern Ireland) (EU Exit) Regulations 2020 to correct errors, introduce 'interchangeable goods' provisions under Chapter 6 for repayment/remission claims, and link Chapter 5 relief to Chapter 6 claims, while inserting a 'fit and proper person' test for certain claims.

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 modify the existing 2020 Regulations concerning customs duties in Northern Ireland post-EU exit by correcting minor errors across several chapters and introducing two key substantive changes: establishing a linkage for claims between the Chapter 5 relief scheme and the Chapter 6 repayment/remission scheme, and introducing a mechanism for 'interchangeable goods' claims where identifying specific goods is impracticable due to mixing.

Expanded pension eligibility to include elected members and mayors of the Sussex and Brighton Combined County Authority.

These Regulations amend the Sussex and Brighton Combined County Authority Regulations 2026 to grant elected members of that authority access to the Local Government Pension Scheme.

They mandate that any allowance paid to a member, excluding travel and subsistence, is treated as pensionable income.

The Sussex and Brighton Combined County Authority is directed to make the necessary employer contributions and payments to fund these pension benefits for its members.

The Regulations amended core CfD legislation to introduce flexible Sustainable Industry Reward budgets, adjust application window timelines, define processes for financial standard compliance, and update required contractual statements.

These Regulations, enacted in April 2026, significantly amend the Contracts for Difference (CfD) legislative framework—specifically the Allocation, General, and Standard Terms Regulations 2014—to introduce new flexibilities concerning Sustainable Industry Rewards (SIR).

Key changes involve allowing the Secretary of State to define specific budget allocations (minima, maxima, and flexible pools) for SIR applications, changing the time limits for certain allocation processes, defining what constitutes met or unmet pre-award financial minimum standards, and establishing procedures for updating sustainable industry reward statements after contract notifications.

Created a new statutory body called the Birmingham East Mayoral Development Corporation to oversee urban development in a designated section of the West Midlands.

This Order establishes a Mayoral development corporation for a designated area in East Birmingham, formally named the Birmingham East Mayoral Development Corporation.

Starting 11 May 2026, the Corporation functions as a statutory body under the West Midlands Combined Authority, tasked with urban development within the geographic boundaries defined by the associated official map.

The Order applies to the Secretary of State, the West Midlands Combined Authority, and any persons or entities operating within the specified development area.

Mandated a one-year notice period for new council tax premiums on second homes in specific areas following local government reorganisations.

These Regulations amend the Local Government (Structural Changes) (Finance) Regulations 2008 to clarify how new successor councils in England must implement higher council tax rates on periodically occupied dwellings.

They direct that when a new council is formed from multiple predecessor authorities, any new decision to charge higher council tax in an area where it was not previously charged is treated as a 'first determination.' This triggers a legal requirement under the Local Government Finance Act 1992 for the council to make that decision at least one year before the start of the financial year in which the higher rate takes effect.

Expanded the Boiler Upgrade Scheme to include air-to-air heat pumps for residential properties and extended the grant program's lifespan to 2030.

These Regulations amend the Boiler Upgrade Scheme (England and Wales) Regulations 2022 to expand the scope of eligible renewable heating technologies and extend the duration of the program.

They introduce air-to-air heat pumps as eligible plant for residential properties, remove the mandatory requirement for a valid energy performance certificate, and extend the scheme's operational timeline until 2030.

The regulations apply to heat pump and biomass boiler installers and property owners in England and Wales, overseen by the Secretary of State for Energy Security and Net Zero.

Established joint liability for National Insurance payments between umbrella companies, recruitment agencies, and clients to prevent tax avoidance in labour supply chains.

These regulations establish joint and several liability for National Insurance contributions (NICs) within labour supply chains involving umbrella companies.

They direct that recruitment agencies or end-clients must pay unpaid Class 1 NICs if the umbrella company employing a worker fails to do so.

The rules apply to 'relevant parties'—typically the agency closest to the client in the contractual chain—and include provisions to prevent avoidance through 'purported' umbrella companies or fraudulent documentation.

The regulations affect recruitment businesses, umbrella companies, and various clients across the United Kingdom who engage workers via intermediaries.