The Treasury set initial and dynamic interest rates for unpaid (7.75% initially) and overpaid (2.75% initially) amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, effective from April 17, 2026.

These Regulations, made by the Treasury under powers in the Finance Act 1989, amend the Taxes (Interest Rate) Regulations 1989 to establish the specific annual interest rates applicable to unpaid and overpaid amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, commencing on 17th April 2026.

Increased the National Living Wage and National Minimum Wage hourly rates and the daily accommodation offset amount effective from 1 April 2026.

This instrument increases the statutory hourly pay rates for workers across the United Kingdom effective from 1 April 2026.

It raises the National Living Wage for those aged 21 and over, as well as the National Minimum Wage rates for workers aged 18 to 20, workers under 18, and apprentices.

The regulations also adjust the daily limit that an employer can offset against a worker's minimum wage pay when providing living accommodation.

Added the UK-India Comprehensive Economic and Trade Agreement to the list of international procurement treaties and updated transitional rules for Indian suppliers.

These Regulations amend the Procurement Act 2023 to include the UK-India Comprehensive Economic and Trade Agreement (CETA) as a specified international agreement, granting Indian suppliers enforceable rights in UK public procurement.

The instrument requires contracting authorities to treat eligible Indian economic operators no less favorably than those from the United Kingdom, except in cases involving procurements regulated by the Welsh Ministers.

It also updates transitional and saving provisions to ensure these international obligations apply to legacy procurement systems, including dynamic purchasing and qualification systems, for procurements commenced after the treaty enters into force.

The Regulations amended Schedule 4 of the Investigatory Powers Act 2016 to replace the Gangmasters and Labour Abuse Authority with the Fair Work Agency as a relevant public authority with specific investigatory powers.

These Regulations, made by the Secretary of State under the powers granted by the Employment Rights Act 2025, amend the Investigatory Powers Act 2016 to ensure that the Fair Work Agency, which is taking over the functions of the abolished Gangmasters and Labour Abuse Authority (GLAA), retains the necessary authority to access communications data for enforcement purposes.

The amendment specifically updates the list of relevant public authorities in Schedule 4 of the 2016 Act, substituting the GLAA's designation with that of the Fair Work Agency within the Department for Business and Trade.

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 amended the 2008 procedural framework concerning the Mayor of London's oversight of planning applications, introduced Category 3J for large housing schemes, formalized intervention procedures, and updated legislative cross-references.

This Statutory Instrument amends the Town and Country Planning (Mayor of London) Order 2008 to update procedural references and introduce significant changes to how development proposals of strategic importance (PSI applications) are handled within Greater London, notably by inserting a new Category 3J covering developments involving 50 or more residential units, which triggers specific notification and potential direction powers for the Mayor of London, while also extending the Mayor's direction power to Category 3D development.

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.