Economy Legislation
Regulations governing economic policy, monetary matters, taxation, public spending, and market regulation.
The Community Infrastructure Levy (Amendment etc.) (England) Regulations 2025
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 Customs (Tariff and Miscellaneous Amendments) Regulations 2025, effective April 27, 2025, amend several existing UK customs regulations.
These amendments update various documents related to the Tariff of the United Kingdom, authorized uses, and preferential trade arrangements with multiple countries.
Specific changes include updated versions of the “Authorised Use: Eligible Goods and Authorised Uses,” “Tariff of the United Kingdom,” and “Authorised Use: Eligible goods and rates” documents, and revisions to quota volumes and preferential tariff reference documents for several trade agreements.
The amendments aim to align UK customs procedures with international standards and reflect changes made by the EU.
The Cosmetic Products (Restriction of Chemical Substances) Regulations 2025
The Cosmetic Products (Restriction of Chemical Substances) Regulations 2025, effective September 30, 2025, amend Annex 3 of (EC) No 1223/2009 to restrict methyl salicylate in cosmetics.
The regulation sets varying maximum concentrations based on product type, ensuring safe levels according to Scientific Advisory Group advice. A transitional period until March 31, 2026, allows existing stock to be sold.
The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025
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, 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 National Minimum Wage (Amendment) Regulations 2025
The National Minimum Wage (Amendment) Regulations 2025, effective April 1, 2025, increase the UK's national living wage and minimum wage rates.
The national living wage rises from £11.44 to £12.21 per hour; the rate for 18-20 year olds increases from £8.60 to £10.00; the rate for under-18s rises from £6.40 to £7.55; and the accommodation offset increases from £9.99 to £10.66 per day.
These changes apply across England, Wales, Scotland, and Northern Ireland, amending the 2015 National Minimum Wage Regulations.
The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Claims and Payments) (Modification) Regulations 2025
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 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.