Activated late payment and repayment interest rules for the UK carbon border adjustment mechanism effective January 2027.

This Order establishes 1st January 2027 as the commencement date for standardized interest rules regarding the carbon border adjustment mechanism (CBAM).

It mandates that the late payment interest provisions in section 101 and the repayment interest provisions in section 102 of the Finance Act 2009 apply to all CBAM-related sums, including penalties.

The order applies to His Majesty's Revenue and Customs (HMRC) and any persons or entities liable for payments or entitled to refunds under the UK carbon border tax regime.

Updated the Warm Home Discount reconciliation methodology to calculate supplier market shares based on energy unit volumes instead of customer numbers.

These Regulations amend the reconciliation framework for the Warm Home Discount scheme to align cost redistribution with energy unit-rate recovery.

The instrument directs the Gas and Electricity Markets Authority to calculate suppliers' market shares based on gas and electricity unit volumes delivered to domestic customers rather than the previous method based on customer numbers.

These changes apply to licensed electricity and gas suppliers in Great Britain for scheme years 16 through 20, starting in September 2026.

Authorized the use of cobalt in specific toy components including stainless steel, electrical parts, and certain magnets from 8 March 2027.

These Regulations amend the Toys (Safety) Regulations 2011 to permit the use of cobalt in specific toy components where it was previously prohibited due to its classification as a carcinogenic, mutagenic, or toxic for reproduction (CMR) substance.

The instrument authorizes cobalt use in stainless steel components (including as an impurity in nickel), electrical conductors, and neodymium-based magnets that are not inhalable or swallowable.

It applies to toy manufacturers, importers, and distributors placing products on the market in England, Wales, and Scotland, while also updating references to EU directives to ensure the continued recognition of CE-marked goods.

Reduced the VAT rate on domestic electricity in Great Britain from 5% to 0% for the period between October 2026 and March 2027.

This Order introduces a temporary zero rate of Value Added Tax (VAT) for qualifying supplies of domestic electricity in England, Wales, and Scotland for a six-month period.

It modifies the Value Added Tax Act 1994 to reclassify electricity supplied for domestic use or non-business charity use from the 5% reduced rate to a 0% rate between 1 October 2026 and 31 March 2027.

The instrument applies to electricity suppliers and residential consumers in Great Britain, while specifically maintaining the 5% reduced rate for electricity supplies in Northern Ireland.

Reclassified Bhutan's trade status and updated UK customs reference documents to introduce new commodity codes and adjust tariff quotas.

These Regulations reclassify Bhutan's status under the UK's trade preference systems and update several reference documents that define import duties, commodity codes, and tariff quotas.

The order moves Bhutan from the list of least developed countries to the list of other eligible developing countries, while also updating the Tariff of the United Kingdom and documents governing authorised use, steel quotas, and duty suspensions.

These changes apply to any persons or businesses importing goods into England, Wales, Scotland, and Northern Ireland, specifically affecting those dealing in machinery, electrical goods, and steel products.

Adjusted the types and quantities of alcohol that travellers can bring into Great Britain without paying excise duty.

This Order modifies the tax and duty-free allowances for goods imported into Great Britain by travellers in their personal luggage.

It updates the classifications for alcoholic products to include cider alongside beer, replaces references to 'still wine' with a broader 'wine' category, and adjusts the quantity thresholds for various excise goods.

The requirements apply to any individual entering Great Britain from outside the United Kingdom, while distinct rules remain in place for Northern Ireland.

Corrected a typographical error in a statutory instrument reference within the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026.

This document issues a formal correction to the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026.

It specifically amends a typographical error found on page 5, footnote (b), replacing a reference to 'S.I. 2019/915' with 'S.I. 2019/715'.

The correction ensures the accurate citation of statutory instruments within the legislative framework governing carbon border adjustments.

Extended the time limit for bringing employment tribunal claims from three months to six months, effective from 1 October 2026.

These regulations bring into force the provisions of the Employment Rights Act 2025 that extend the statutory time limit for bringing most employment tribunal claims from three months to six months.

The new timeframe applies to a wide range of disputes, including unfair dismissal, unauthorized wage deductions, and breaches of flexible working or maternity rights.

The instrument establishes 1 October 2026 as the commencement date and provides specific transitional rules to determine whether a claim falls under the old or new time limit based on the date the dispute arose.