The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 modify the existing 2020 Regulations concerning customs duties in Northern Ireland post-EU exit by correcting minor errors across several chapters and introducing two key substantive changes: establishing a linkage for claims between the Chapter 5 relief scheme and the Chapter 6 repayment/remission scheme, and introducing a mechanism for 'interchangeable goods' claims where identifying specific goods is impracticable due to mixing.

These Regulations, officially titled The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026, introduce a technical amendment to delay the enforcement date of a preceding Statutory Instrument, specifically S.I. 2026/393.

The Treasury exercised powers under the Taxation (Cross-border Trade) Act 2018 to move the commencement date for specific customs amendments in Northern Ireland from April 20th, 2026, to May 25th, 2026.

These Regulations amend the Sussex and Brighton Combined County Authority Regulations 2026 to grant elected members of that authority access to the Local Government Pension Scheme.

They mandate that any allowance paid to a member, excluding travel and subsistence, is treated as pensionable income.

The Sussex and Brighton Combined County Authority is directed to make the necessary employer contributions and payments to fund these pension benefits for its members.

These Regulations officially activate specified parts of the Sentencing Act 2026 across the whole of the UK by setting two commencement dates: May 11, 2026, and June 1, 2026.

The provisions coming into force primarily concern establishing a duty for the Secretary of State to report annually on prison capacity, repealing outdated supervision rules, making community order and suspended sentence supervision termination simpler upon requirement completion, and enabling offenders serving IPP or DPP sentences to request early licence termination review by the Parole Board.

These regulations establish joint and several liability for National Insurance contributions (NICs) within labour supply chains involving umbrella companies.

They direct that recruitment agencies or end-clients must pay unpaid Class 1 NICs if the umbrella company employing a worker fails to do so.

The rules apply to 'relevant parties'—typically the agency closest to the client in the contractual chain—and include provisions to prevent avoidance through 'purported' umbrella companies or fraudulent documentation.

The regulations affect recruitment businesses, umbrella companies, and various clients across the United Kingdom who engage workers via intermediaries.

These Statutory Instruments continue the Warm Home Discount Scheme in England and Wales until March 31, 2031, re-enacting and amending provisions from the 2022 Regulations to combat fuel poverty.

The scheme mandates obligations on energy suppliers, primarily through a core spending obligation requiring the provision of a £150 prescribed rebate to eligible 'core group customers' identified by the Secretary of State, and a non-core spending obligation covering industry initiatives like energy efficiency improvements, advice provision, and debt write-off, all administered and enforced by the Gas and Electricity Markets Authority (the Authority).

This Statutory Instrument, made by the Secretary of State with Treasury approval, sets the framework for financial support to the Churches Conservation Trust in England and Wales for the period beginning 1st April 2026 and ending 31st March 2029, specifying that the total aggregate grants paid under the Redundant Churches and other Religious Buildings Act 1969 during this time must not exceed £9,531,000, and it simultaneously revokes the preceding 2025 Order.

These regulations amend the procedures for enforcement agents taking control of goods in England and Wales to increase debtor protections and adjust recovery fees.

They direct that the standard notice period given to a debtor before goods are seized must increase from 7 to 14 days, and allow for an extension to 28 days if a debt advice provider makes a request on the debtor's behalf.

The measure also restricts High Court enforcement agents from escalating to certain fee stages if they have not established contact, while simultaneously raising the fixed fees and value thresholds for enforcement actions.

These rules apply to enforcement agents, debt advice providers, and individual and business debtors, except those with non-eligible business debts.