Recent changes
Monday, March 2, 2026
Income Tax PAYE Amendment Regulations 2026
The UK's HM Revenue and Customs has issued the Income Tax (Pay As You Earn) (Amendment) Regulations 2026, effective April 6, 2026. These regulations amend the PAYE Regulations 2003, notably removing the voluntary registration for pay-rolling benefits in kind for the 2027-28 tax year onwards and altering information submission requirements for businesses that cease trading.
Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026
The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 establish rules for local authorities to assess visitor levy liabilities. These regulations, made by the Scottish Ministers, come into force on April 1, 2026, and outline the circumstances and procedures for making assessments when returns are not filed or are believed to be incorrect.
Food Supplements (Magnesium L-threonate monohydrate) Wales Regulations 2026
The Welsh Ministers have issued the Food Supplements (Magnesium L-threonate monohydrate) (Wales) Regulations 2026, which come into force on March 5, 2026. These regulations amend the Nutrition (Amendment etc.) (EU Exit) Regulations 2019 to include magnesium L-threonate monohydrate in the list of permitted mineral substances for food supplements and establish specific purity criteria.
Intellectual Property Fees Rules 2026 Amendments
The UK Secretary of State has issued the Intellectual Property Fees (Miscellaneous Amendments, Revocation and Transitional Provisions) Rules 2026, amending fees for designs, patents, and trademarks. These rules come into force on April 1, 2026, and adjust various application, filing, and renewal fees.
Northern Ireland Statutory Rule: Clogher Waiting Restrictions 2026
The Northern Ireland Executive has published the Clogher Waiting Restrictions 2026, a statutory rule that introduces new waiting restrictions in Clogher. This rule is effective from January 1, 2026.
M77/A77 Girvan Temporary Waiting Prohibition Order
The UK government has issued the M77/A77 Girvan Temporary Waiting Prohibition Order, which will come into effect on January 27, 2026. This order introduces temporary traffic restrictions on the M77/A77 near Girvan.
Visitor Levy Appeals Scotland Regulations 2026
The Scottish Ministers have issued the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026, effective April 1, 2026. These regulations establish the process for reviewing decisions and appealing penalties related to the visitor levy scheme in Scotland.
Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026
The Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026 amend the Visitor Levy (Scotland) Act 2024, modifying provisions related to required scheme content. These regulations come into force on April 1, 2026.
Housing (Scotland) Act 2025 Commencement Regulations
The Scottish Ministers have issued regulations to bring specific provisions of the Housing (Scotland) Act 2025 into force on various dates between April 2026 and October 2026. These regulations detail the commencement of sections related to rent assessments, rent control areas, and reporting duties.
Building Safety Act 2022 (Consequential Amendments) (Wales) Regulations 2026
The Welsh Ministers have issued the Building Safety Act 2022 (Consequential Amendments) (Wales) Regulations 2026, which amend existing legislation to replace references to 'plans' with 'applications for building control approval'. These regulations come into force on July 1, 2026, and apply to Wales.
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