The Regulations amend 2001 Social Security Contribution rules to disregard earnings related to specific tax-exempt employee accommodation/supplies and flu vaccinations from contribution calculations starting April 6, 2026.

These Regulations, made by the Treasury with concurrence from the Secretary of State and the Department for Communities, amend the Social Security (Contributions) Regulations 2001 to specify payments that must be disregarded when calculating earnings for the purpose of earnings-related social security contributions.

Specifically, Regulation 2 introduces exemptions for amounts shielded from income tax under sections 316ZA (accommodation, supplies, and services used in employment duties) and 320D (flu vaccinations) of the Income Tax (Earnings and Pensions) Act 2003, bringing the contributions framework into alignment with the recent tax legislation changes and coming into force on April 6, 2026.

The 2026 Regulations updated and consolidated mandatory registration requirements for EPIRBs and PLBs on UK vessels, repealed prior legislation, and established enforcement mechanisms including ship detention.

These Regulations, made by the Secretary of State on March 18, 2026, update and consolidate the requirements for registering Emergency Position-Indicating Radio Beacons (EPIRBs) and Personal Locator Beacons (PLBs) carried on UK ships and hovercraft, coming into force on April 15, 2026.

The legislation revokes the previous EPIRB registration regulations, specifies that registration particulars must align with Merchant Shipping Notice 1924 (M+F), establishes penalties including fines and imprisonment for non-compliance by owners and masters, and grants powers to detain ships found in contravention.

Furthermore, the instrument makes consequential amendments to other regulations, including applying these new registration rules to watercraft.

Mandated the use of functional compatible software for income tax compliance, defined digital obligations, reporting cycles, record-keeping standards, and established extensive exemptions, while revoking previous digital requirement regulations.

These 2026 Regulations impose mandatory digital obligations on relevant persons concerning income tax, requiring the use of functional compatible software for submitting quarterly updates, filing tax returns, and maintaining digital records, effective from 1st April 2026.

The legislation details the criteria for defining digital start and termination dates, establishes specific quarterly update periods and deadlines, and outlines what constitutes 'functional compatible software' and 'digital records.' Critically, the framework includes numerous detailed exemptions based on income thresholds, overseas activities, personal circumstances (such as incapacity or ministry), specific income types, and temporary exemptions for the initial 2026-27 tax year, allowing certain taxpayers to defer compliance.

The Regulations amended primary and secondary UK legislation to remove references to the revoked 2015 Alternative Dispute Resolution Regulations and substitute them with provisions from the Digital Markets, Competition and Consumers Act 2024.

These Regulations make necessary technical adjustments to various pieces of UK legislation, including Acts of Parliament and secondary instruments, to ensure they align correctly following the introduction of provisions concerning Alternative Dispute Resolution (ADR) under the Digital Markets, Competition and Consumers Act 2024 and the simultaneous revocation of the 2015 ADR Regulations.

The amendments primarily involve substituting obsolete references to the 2015 Regulations with references to the new framework in the 2024 Act, or removing references entirely where the underlying requirement is no longer applicable, ensuring a consistent legal landscape for consumer dispute resolution.

The regulations amended the 2005 Climate Change Levy Regulations to specify electricity used in hydrogen electrolysis and natural gas used in sodium bicarbonate production as non-fuel uses exempt from the levy.

The Treasury enacted these Regulations on March 11, 2026, immediately amending the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 to specify certain industrial uses as exempt from the Climate Change Levy.

Specifically, the amendments introduce hydrogen production via electrolysis and the use of natural gas as a carbon dioxide source in sodium bicarbonate production as 'wholly non-fuel uses', thereby removing the levy charge on the energy inputs for those specific processes.

* The Treasury applied percentage increases to official pensions and associated lump sums across the UK, effective from April 6th, 2026, establishing specific adjustment rates based on the pension's start date.

This Statutory Instrument, The Pensions Increase (Review) Order 2026, sets out the annual percentage increases to be applied to official public service pensions in the UK starting from April 6th, 2026, based on a direction given by the Secretary of State for Work and Pensions regarding inflation adjustments; it specifies a 3.8 per cent increase for most pensions that began before April 7th, 2025, provides a formula for pensions starting later, and details adjustments for lump sums and reductions where a recipient is also entitled to a Guaranteed Minimum Pension.

The Regulations update the daily costs payable by designated authorities for children remanded to youth detention accommodation by inserting new financial figures for periods starting on or after 1st April 2026.

These Regulations, enacted by the Secretary of State under powers from the Legal Aid, Sentencing and Punishment of Offenders Act 2012, amend the 2013 Regulations to institute new daily rates for the recovery of costs from designated authorities when a child is remanded to various forms of youth detention accommodation in England and Wales, with the changes taking legal effect on April 1, 2026.

The Order legally specified the revaluation factors for public service pensions based on price and earnings changes for the 2025-2026 period and determined its commencement dates across England, Wales, Scotland, and Northern Ireland.

This statutory instrument, made by the Treasury, sets the specific percentage increases to be used for revaluing accrued pension rights within certain public service pension schemes for the period between 1st April 2025 and 31st March 2026, establishing an increase in prices of 3.8 per cent and an increase in earnings of 4.8 per cent, and specifies the dates the Order comes into force across different UK jurisdictions and schemes.