The Social Security (Contributions) (Amendment No. 2) Regulations 2025, effective April 6th, 2025, amend the 2001 Social Security (Contributions) Regulations.

Specifically, they modify the reporting requirements for Real Time Information (RTI) employers.

The amendment clarifies that employers must report earnings information to HMRC unless employee earnings fall below either the lower earnings limit or the secondary threshold, whichever is lower.

This ensures consistent reporting even when the secondary threshold is below the lower earnings limit.

A Tax Information and Impact Note was deemed unnecessary due to the absence of substantive tax policy changes.

The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, effective April 6, 2025, amend the 2003 PAYE Regulations.

Key changes include defining a 'secondary threshold' aligned with the 1992 Social Security Contributions and Benefits Act and modifying regulations 47(2), 48(2), 49C(2), and 49D(2) to use either the lower earnings limit or the secondary threshold (whichever is lower) for initial payments.

The amendments aim to enhance clarity and consistency in income tax deduction calculations.

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025, effective April 6th, 2025, amend the Social Security (Contributions) Regulations 2001.

Specifically, the amendment increases the Class 2 National Insurance contribution rate for share fishermen from £4.10 to £4.15.

These changes are consequential to annual adjustments to national insurance rates and are based on pre-determined indexation formulas.

A Tax Information and Impact Note was not prepared due to the routine and predetermined nature of the adjustments.

These regulations amend the UK's implementation of the EU's Persistent Organic Pollutants (POPs) Regulation (EU) 2019/1021.

Specifically, they modify the permitted uses of Dechlorane Plus and UV-328, allowing their continued use in certain applications, such as aerospace, defense, and medical devices, until specific dates in 2030 and 2044.

The amendments also clarify permitted use for replacement parts and repairs within those applications.

The regulations ensure consistency with previous UK legislation (S.I. 2025/296).

These regulations establish charges for the certification of wood fuel, manufactured solid fuels, and fireplaces in England, under the Clean Air Act 1993 and the Air Quality (Domestic Solid Fuels Standards) (England) Regulations 2020.

The regulations detail the specific charges for various application types and supplier categories, including initial applications, recertification, compliance checks, and audits.

These are payable to appointed assessment bodies and are intended to fund the certification process, which helps enforce smoke control measures and contributes to cleaner air, in line with the UK's obligations under the Gothenburg Protocol.

The National Health Service (Dental Charges) (Amendment) Regulations 2025, effective April 1st, 2025, increase several NHS dental treatment charges in England.

These increases, specified in Regulation 2, amend the 2005 Regulations to adjust charges for Bands 1, 2, and 3 treatments.

The explanatory note justifies the changes as routine inflation adjustments, asserting that a full impact assessment is unnecessary due to the lack of policy changes and continued eligibility for exemptions.

The Food Crime Officers (Complaints and Misconduct) Regulations 2025, effective May 1, 2025, establish a framework for handling complaints and misconduct involving Food Standards Agency food crime officers in England and Wales.

The regulations adapt the Police Reform Act 2002, outlining procedures for investigations, reporting to the Secretary of State, and payment arrangements.

They detail the roles of the Independent Office for Police Conduct (IOPC), the Food Standards Agency chief executive, and the Secretary of State, including responsibilities for investigations, referrals, and reporting.

The regulations also address issues like evidence preservation, timeliness of investigations, the role of an 'FSA friend,' and restrictions on disclosure of sensitive information, while incorporating mechanisms for review and appeal.

These regulations, effective May 1st, 2025, extend certain provisions of the Police and Criminal Evidence Act 1984 (PACE) and the Criminal Justice and Public Order Act 1994 (CJPOA) to food crime officers in England and Wales.

Specifically, they grant food crime officers powers related to entry, search, seizure, and detention, subject to modifications outlined in the regulations.

The changes aim to enhance the investigation and prosecution of food-related crimes.