The regulations amended the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 and the Council Tax (Exempt Dwellings) Order 1992 to provide council tax discounts and exemptions to eligible individuals under the Homes for Ukraine scheme.

These regulations, effective March 25th, 2025, modify existing council tax legislation in England.

They expand the categories of individuals eligible for council tax discounts and exempt dwellings to include those participating in the Homes for Ukraine Sponsorship Scheme and those entitled to a government thank you payment under associated guidance.

The changes apply to both discount disregards and exempt dwelling definitions, ensuring consistent treatment of Ukrainian arrivals within the council tax system.

The Order established new wildlife licence charges in England, revoking the 2018 Order and setting new fees based on licence type, application complexity, and Natural England's processing time, with several exemptions.

The Wildlife Licence Charges (England) Order 2025, effective March 28, 2025, establishes new fees for wildlife licenses issued by Natural England under various Acts and Regulations.

It details fixed and variable charges based on application complexity and time spent processing the application, outlining exceptions for public safety, serious damage prevention, certain conservation purposes and development projects.

The Order also revokes the 2018 equivalent, maintaining the previous order's standards for applications submitted before the effective date.

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 was continued until March 22, 2026.

This order extends the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until March 22, 2026.

The 2022 Order adjusts excise duty liabilities and rebates for hydrocarbon oils.

This extension ensures continued regulatory stability and predictable tax revenue while maintaining existing legal frameworks.

It builds upon previous continuation orders issued in 2023 and 2024.

The order amended several UK Acts to incorporate the Scottish Adult Disability Living Allowance (SADLA), preventing dual benefit payments and ensuring consistent treatment of SADLA recipients across the UK.

This order modifies UK legislation following the introduction of the Scottish Adult Disability Living Allowance (SADLA) in Scotland.

It amends several acts related to social security and taxation, preventing double payments where SADLA and other benefits overlap, and adjusting treatment of SADLA in defining disability for various purposes across England, Wales, Scotland, and Northern Ireland.

The order ensures consistent treatment of SADLA recipients across the UK.

The Gambling Levy Regulations 2025 established a levy system for gambling operators, defining the calculation and payment timelines, and linking non-payment to license revocation.

The Gambling Levy Regulations 2025 mandate that gambling operators pay an annual levy to the Gambling Commission, beginning April 6, 2025.

The levy amount is calculated based on the operator's revenue, with different percentages applied to different licenses.

The regulation aims to fund research and treatment of gambling-related harm, and addresses the collection of this levy through defined levy periods and methods of calculation.

Non-payment, unless excused by administrative error, results in license revocation.

The Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations 2025 extended the application of specified sections of the Financial Services and Markets Act 2000 to unauthorized co-ownership AIFs that were or are RIFs, with modifications.

These regulations, effective immediately after the Co-ownership Contractual Schemes (Tax) Regulations 2025, apply sections 261M to 261O and 261P(1) and (2) of the Financial Services and Markets Act 2000 to unauthorised co-ownership Alternative Investment Funds (AIFs) that are or were Reserved Investor Funds (RIFs), with modifications.

The regulations extend to all UK jurisdictions and define relevant terms such as 'the Act' and 'RIF'.

They specify the rights and liabilities of participants in these AIFs and define 'UK-based' for the purpose of these regulations.

The regulations exempted Scottish Adult Disability Living Allowance from income tax by amending the Income Tax (Earnings and Pensions) Act 2003.

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.

Established tax framework for Reserved Investor Funds while amending Co-ownership Authorised Contractual Schemes regulations, including qualifying conditions, reporting requirements, and enforcement mechanisms.

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.