The regulations amended the existing rates for the operational costs levy under the CfD and Nuclear RAB schemes, and the settlement costs levy under capacity regulations, effective from April 2026 onwards.

The Electricity Supplier Payments (Amendment) Regulations 2026 amend three existing regulations establishing levies on electricity suppliers that fund government energy schemes: the 'operational costs levy' for Contracts for Difference (CfD) and Nuclear Regulated Asset Base (RAB) schemes, and the 'settlement costs levy' under capacity market regulations.

These amendments specifically introduce new, varying rates for these levies, effective from April 1st, 2026, extending forward across several subsequent periods to ensure ongoing financial support for these crucial energy infrastructure projects.

These regulations appointed April 1st, 2026, as the day sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 came into force for digital reporting and record-keeping, and revoked earlier commencement orders from 2021 and 2024.

These 2026 Regulations, made by the Treasury, formally appoint April 1st, 2026, as the commencement date for subsections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017, which introduce new provisions for digital reporting and record-keeping into the Taxes Management Act 1970.

Concurrently, the regulations revoke the earlier 2021 and 2024 regulations concerning the appointed day for these specific digital tax measures.

The Regulations appointed April 1, 2026, as the date when the UK Aggregates Levy ceases to apply in Scotland under the provisions of the Scotland Act 2016.

These Regulations, made by HM Treasury, formally establish 1st April 2026 as the appointed day for the commencement of amendments made under Section 18 and Schedule 1 of the Scotland Act 2016, which will stop applying the UK Aggregates Levy to the commercial exploitation of aggregate occurring within Scotland on or after that date.

The regulations amended the Local Government Pension Scheme Regulations 2013 to introduce pension membership for elected members in England and Wales, defining eligible roles, scheme employers, and setting out specific modifications for elected service accrual, while also applying consequential amendments across several local governance orders.

These 2026 Regulations, which apply to England and Wales, amend the Local Government Pension Scheme (LGPS) Regulations 2013 to formally incorporate elected members, such as councillors and mayors of various local bodies, into the scheme, treating them as employees for pension purposes, and establishing definitions for eligible members, scheme employers, and rules for pensionable pay based on allowances received, while also making consequential amendments across numerous existing Combined Authority and County Authority establishment orders.

The Regulations established mandatory approvals for vaping product production and storage, defined volume measurement and packaging rules, specified duty payment and return schedules, detailed spoilt product management, introduced a duty stamp system with associated approvals and scanning requirements, and made consequential amendments to related customs and excise legislation.

These Regulations establish the comprehensive statutory framework governing vaping products under the new excise duty regime enacted by the Finance Act 2026, detailing mandatory approval requirements for production and storage, specifying procedures for volume measurement and retail packaging, setting out rules for the payment of duty, and establishing the critical framework around the use, scanning, activation, and management of mandatory duty stamps, including transitional arrangements and modifications to existing excise legislation concerning movement and drawback.

The Order modified Section 4A of the Social Security Contributions and Benefits Act 1992 to assimilate income tax and social security contribution law related to umbrella companies and deemed employment.

This Statutory Instrument, made by HM Treasury with the concurrence of the Secretary of State, modifies section 4A of the Social Security Contributions and Benefits Act 1992 to align social security contribution rules with recent changes made to income tax legislation by the Finance Act 2026 concerning workers supplied through service companies and umbrella companies.

The Order primarily empowers the Treasury to introduce regulations holding certain persons jointly and severally liable with umbrella companies for contributions, and to treat payments made under deemed employment scenarios with 'purported umbrella companies' as earnings for contributions purposes.

The Order modified Section 4A of the NI Social Security Contributions and Benefits Act 1992 to align contribution liability with income tax rules related to worker supply and umbrella company arrangements.

This Statutory Instrument, made by the Treasury with the concurrence of the Department for Communities, modifies Section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

The primary purpose is to assimilate the law on social security contributions with changes made to income tax law by the Finance Act 2026, particularly regarding earnings paid to workers supplied by service companies or channeled through umbrella companies.

The Order inserts powers allowing regulations to make individuals jointly and severally liable alongside umbrella companies for contributions, define how payments received under deemed employment rules (ITEPA 2003 section 61Z1) are treated as earnings, and assign the purported umbrella company as the secondary contributor for those payments.

The Regulations established fixed deadlines for stamping existing vaping stock, linked ongoing stamping requirements to the excise duty point, defined explicit exemptions, and integrated new provisions for review and appeal concerning UK representatives into existing finance legislation.

These Regulations, made by HM Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 and the Finance Act 2026, mandate specific requirements for placing duty stamps on vaping products, establishing that products produced or imported before October 1, 2026, must be stamped by April 1, 2027, while those produced afterward must be stamped at or before the excise duty point.

The rules detail several exemptions, including products for personal import or export, and they also amend the Finance Act 1994 to ensure that review and appeal processes apply to decisions concerning United Kingdom representatives related to the new vaping duty structure.