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.

The Merchant Shipping (Light Dues) Regulations 2025 establish the system for levying light dues on vessels in UK waters.

These regulations replace the 1997 regulations, clarifying payment methods (periodic or per voyage) for different vessel types (tugs, fishing, pleasure vessels, and others).

They specify payment amounts based on tonnage or load line length, including minimum and maximum charges.

The regulations define key terms, detail the procedure for invoicing and payment, and outline exemptions for certain vessels, such as those chartered by the Government or used for sail training.

Previous regulations are revoked.

The Seafarers’ Wages (Amendment) Regulations 2025, effective April 1st, 2025, amend the 2024 Regulations.

Key changes include updating the deadline for equivalence declarations from harbor authorities to the first day of the relevant year and increasing the national minimum wage equivalent rates for seafarers across various categories.

These amendments aim to improve seafarer pay and simplify administrative processes.

An existing impact assessment from the Seafarers’ Wages Act 2023 and 2024 Regulations was used; no significant additional impacts are anticipated.

These regulations, effective April 1st, 2025, amend the Her Majesty's Chief Inspector of Education, Children's Services and Skills (Fees and Frequency of Inspections) (Children's Homes etc.) Regulations 2015.

Key changes include lowering thresholds for higher annual fees for residential special schools and children's homes and revising various registration and variation fees across different settings.

The changes are supported by existing legislation and aim to balance resource allocation with fair charges.

These regulations, effective April 6, 2025, adjust National Insurance contribution rates and thresholds for Class 2 and Class 3 contributions.

They also adjust the prescribed percentage of estimated benefit expenditure for payments into the National Insurance Fund for Great Britain and Northern Ireland, and extend zero-rate contributions for armed forces veterans to the 2025-26 tax year.

The changes are based on a Treasury review of earnings and estimated benefit expenditure.

This Order amends the 2016 and 2018 Immigration and Nationality (Fees) legislation by increasing several fees related to immigration and nationality matters and removing references to obsolete Electronic Visa Waivers.

The amendments were approved by Parliament and increase fees for various services, ranging from £1 to several hundred pounds, to reflect increased costs and maintain the system's financial viability.

The changes came into effect the following day after the Order was made.

This Order amends the Judicial Pensions (European Court of Human Rights) Order 1998 to update pension provisions for judges of the European Court of Human Rights.

The amendments clarify the interaction between UK pension schemes and the Council of Europe scheme, ensuring that ECHR judges retain pension benefits under the UK's Judicial Pensions Regulations 2022, even if they opt into the Council of Europe's scheme.

It also defines 'Pensionable Earnings' for ECHR judges and ensures their UK judicial office is treated as a qualifying office under the 2022 Regulations.

The Taxes (Interest Rate) (Amendment) Regulations 2025, effective April 6, 2025, raise the official interest rate used to calculate tax on employment-related loans from 2.25% to 3.75% per annum.

This amendment modifies the Taxes (Interest Rate) Regulations 1989, impacting the tax liability for individuals receiving employment-related loans with interest rates below the new official rate.

The change aims to update the tax calculation to reflect current economic conditions and ensure fairer taxation on these types of loans.