The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025, effective March 19, 2025, amend the Income Tax (Earnings and Pensions) Act 2003 to fully exempt Scottish Adult Disability Living Allowance from income tax.

This amendment is made under the authority of the Finance Act 2020 and clarifies the tax treatment of this specific benefit.

These regulations amend the Energy Bill Relief Scheme and Energy Bills Discount Scheme Regulations, clarifying and limiting supplier obligations to provide energy discounts after a defined date.

The amendments also adjust processes for dealing with disagreements between energy suppliers and customers and extend a specified timeframe within the Energy Prices Act 2022.

The changes primarily aim to streamline administration and provide clarity for energy suppliers while maintaining the targeted provision of energy support to customers.

These regulations establish comprehensive tax rules for Reserved Investor Funds (RIFs) and modify existing regulations for Co-ownership Authorised Contractual Schemes (CoACS).

They set out qualifying conditions, entry and exit provisions, accounting requirements, information reporting obligations, and penalties for non-compliance.

The regulations also introduce amendments to various tax acts to accommodate RIFs and ensure consistent treatment with CoACS, while providing transitional provisions for existing schemes.

The Whole of Government Accounts (Designation of Bodies) Order 2025 designates numerous public and local government bodies to provide financial information to the Treasury for the 2024-2025 financial year.

This data is used to compile the Whole of Government Accounts, aiming to improve transparency and accountability in public spending.

The Order came into force on March 18, 2025, and applies to England, Wales, Scotland, and Northern Ireland.

The Treasury consulted with Welsh Ministers where deemed appropriate.

The Non-Domestic Rating (Designated Areas) Regulations 2025 designate specific areas in England and Wales to retain a portion of their non-domestic rating income.

The regulations detail how to calculate this income and establish a baseline amount to determine the portion retained.

These calculations consider factors such as small and standard business rate multipliers and the aggregate rateable values of properties within designated areas.

The regulations also amend existing legislation to extend the designation of the Heart of the South West–Huntspill Energy Park designated area and specify the designation period (24-25 years) for all designated areas.

The Electricity Capacity (Amendment) Regulations 2025 amend the 2014 Electricity Capacity Regulations to improve the UK's Capacity Market.

Key changes include introducing 9-year capacity agreements for certain low-carbon generating units, clarifying eligibility criteria, and simplifying some administrative procedures.

These amendments seek to enhance the market's efficiency, promote low-carbon investment, and improve regulatory clarity.

Several subsections clarify existing ambiguities and align the regulations with ongoing updates to the Capacity Market Rules.

This Order of Council approves amendments to the Veterinary Surgeons and Veterinary Practitioners (Registration) Regulations 2014, increasing registration and retention fees by approximately 4%, effective April 1st, 2025.

The amendments, made by the Royal College of Veterinary Surgeons (RCVS) under the Veterinary Surgeons Act 1966, are detailed in the Schedule and replace Part 4 of the 2014 Regulations.

The previous regulations are revoked.

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025, effective March 11, 2025, amend the 2003 Regulations.

Key changes include removing an outdated definition, broadening the regulations to encompass penalties under the Finance Act 2021, and adding new provisions specifying conditions for valid electronic information delivery.

These amendments aim to improve efficiency, clarify procedures, and modernize tax communication processes.