Finance Bill 2025-26 Report Stage Explanatory Notes
HM Revenue & Customs has published explanatory notes and tax information for government amendments to the Finance Bill 2025-26 at its report stage. These notes detail changes related to the abolition of the Lifetime Allowance and tax implications for certain pension interests and umbrella companies.
Tax Note: Power to Permit Regulations for 2024-2025 Tax Year
HM Revenue & Customs has updated the power to permit regulations for the 2024-2025 tax year. This measure allows new regulations made under the Finance Act 2024 to take effect retroactively and extends the expiration of the power to June 30, 2026. Regulations made will be subject to affirmative parliamentary procedure.
Child Trust Funds: cETNs Banned from April 2026
HM Revenue & Customs has issued the Child Trust Funds (Amendment) Regulations 2026, which will ban cryptoasset exchange traded notes (cETNs) from being held in Child Trust Funds effective April 6, 2026. Existing holdings can remain in the account.
ISA Regulations Amended for Long Term Asset Funds and cETNs
HM Revenue & Customs has amended the Individual Savings Account Regulations 2026 to allow investments in Long Term Asset Funds and cryptoasset exchange traded notes (cETNs) within ISAs. These changes aim to extend investor choice while managing risks associated with digital finance.
HSE Reminds Employers of Health and Safety Duties for Home Workers
The UK's Health and Safety Executive (HSE) is reminding employers that they have the same health and safety duties for home workers as for office-based staff. The guidance highlights key risk areas such as stress, mental health, and display screen equipment, and emphasizes that these responsibilities are legal duties, not optional.
Two companies and site manager prosecuted for asbestos disturbance
Two companies, Sohan Group Limited and Maize Metals Limited, and a site manager, Ali Raza Baig, have been prosecuted by the UK's Health and Safety Executive (HSE) for large-scale asbestos disturbance at a demolition site. Fines totaling over £88,000 were issued, and the site manager received a suspended prison sentence and director disqualification.
Online Safety Act 2023 Exempt Services Amendment Regulations
The Welsh Ministers have issued the Online Safety Act 2023 (Exempt User-to-User and Search Services) (Amendment) Regulations 2026, amending Schedule 1 of the Online Safety Act 2023. These regulations, effective April 1, 2026, redefine which further education and training services in Wales are exempt from certain online safety regulations.
Human Trafficking Scotland Act 2015 Commencement Regulations
The Scottish Ministers have issued regulations to bring into force Section 38 of the Human Trafficking and Exploitation (Scotland) Act 2015. These regulations, effective February 1, 2027, mandate notifications regarding adult victims of human trafficking who have not consented to enter the National Referral Mechanism.
Domestic Abuse Protection Regulations 2026 Amendments
The Scottish Ministers have issued the Domestic Abuse (Protection) (Scotland) Act 2021 (Consequential and Supplementary Amendments) Regulations 2026, amending several existing acts. These regulations, effective August 1, 2026, introduce specific provisions related to housing and court proceedings concerning domestic abuse victims and tenancy terminations.
Scottish Statutory Instrument Amends Voting Rules
A Scottish Statutory Instrument has been published that amends existing voting rules. The changes are set to take effect in 2027, impacting political organizations and government agencies involved in electoral processes.
Wales Regulations Amend Annual Returns for Social Care
The Welsh Ministers have issued the Annual Returns (Miscellaneous Amendments) (Wales) Regulations 2026, effective April 1, 2026. These regulations amend existing rules for annual returns in social care, introducing new requirements for restricted children's services and publication timelines.
Tertiary Education and Research (Wales) Act 2022 Consequential Amendments
The Welsh Ministers have issued the Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments and Transitory Provision) Regulations 2026. These regulations amend various existing acts and orders to align with the Tertiary Education and Research (Wales) Act 2022, with different provisions coming into force on April 1, 2026, and July 31, 2026.
Wales Waste Separation Rules Amended
The Welsh Ministers have amended the Waste Separation Requirements (Wales) Regulations 2023, effective April 6, 2026. These amendments remove the exemption for hospitals from certain waste separation duties and broaden the scope of recyclable waste streams, including small waste electrical and electronic equipment.
Scottish Languages Act 2025 Commencement Regulations 2026
The Scottish Ministers have issued the Scottish Languages Act 2025 (Commencement No. 2) Regulations 2026, bringing specific sections of the Act into force on various dates throughout 2026 and 2027. These regulations appoint commencement dates for provisions related to linguistic significance in local government areas and support for Gaelic language institutions.
Wildlife Management Muirburn Scotland Act 2024 Commencement No 3
The Scottish Ministers have issued regulations to bring into force key provisions of the Wildlife Management and Muirburn (Scotland) Act 2024. These regulations, effective July 1, 2026, specifically target the prohibition of glue traps, including their use, supply, and possession, along with associated enforcement powers.
Temporary 20mph Speed Limit on A737/A738 Kilwinning
The UK government has implemented a temporary 20mph speed limit on the A737/A738 in Kilwinning. This measure will be in effect from August 29, 2026, to November 30, 2026.
UK Statutory Instrument Restricts A78 Largs to 20mph
A UK statutory instrument has been issued to restrict the speed limit on the A78 Largs to 20mph. This instrument details the specific regulations and likely affects local road users and transportation entities operating in the area.
Scottish Aggregates Tax Rate Set at £2.16 per Tonne
The Scottish Ministers have set the Scottish Aggregates Tax rate at £2.16 per tonne of taxable aggregate. These regulations, made on March 3, 2026, come into force on April 1, 2026, establishing the initial tax rate under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
Air Navigation (Restriction of Flying) (Saltby) Regulations 2026
The UK government has issued the Air Navigation (Restriction of Flying) (Saltby) Regulations 2026, which will come into effect on January 1, 2026. These regulations impose restrictions on flying in a specific area, likely for security or operational reasons.
UK Statutory Instrument Restricts Flying in Appleby-in-Westmorland
A new UK Statutory Instrument, SI 2026/219, has been issued to restrict flying in the Appleby-in-Westmorland area. This rule imposes new limitations on aviation activities within a specified zone.
Local Government Pension Scheme Member Benefits Regulations 2026
The UK Secretary of State has made the Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026. These regulations amend previous statutory instruments related to public service pensions and are issued due to identified defects. They come into force upon making.
Renters' Rights Act 2025 Commencement Regulations (Scotland)
The Scottish Ministers have issued the Renters’ Rights Act 2025 (Commencement No. 2, Transitional Provision and Revocation) (Scotland) Regulations 2026. These regulations bring into force key provisions of the Renters’ Rights Act 2025 related to discrimination in the rental market, effective May 1st, 2026.
Road Traffic (Vehicle Emissions) (Fixed Penalty) (Wales) Amendment Regulations 2026
The Welsh Ministers have amended the Road Traffic (Vehicle Emissions) (Fixed Penalty) (Wales) Regulations 2003. These amendments, effective September 30, 2026, increase fixed penalty amounts for stationary idling offences and specify how these penalties must be used for air quality improvement measures.
Wales Infrastructure Consent Fees Amendment Regulations 2026
The Welsh Ministers have issued the Infrastructure Consent (Fees) (Wales) (Amendment) Regulations 2026, amending the 2025 Regulations. These amendments introduce new fees for applications to change or revoke infrastructure consent orders and for proposed applications, effective March 16, 2026.
NHS West Yorkshire Integrated Care Board Contract Modification
The NHS West Yorkshire Integrated Care Board has published a contract modification notice regarding NHS Acute Services. This notice, published on March 9, 2026, relates to a contract with a value of £1,816,814,532 and a period from April 1, 2025, to March 31, 2027.
Contract Award: Clinical Services (Urology, Oral Maxillo Facial)
University Hospital Southampton NHS Foundation Trust has awarded a contract for insourcing clinical services in Urology and Oral Maxillo Facial specialties. The contract, valued at £996,000 excluding VAT, aims to provide outpatient clinic capacity and has an option to extend.
National Highways Carbon Credit Strategy Contract Award
National Highways Limited has awarded a contract to Carbonaires Capital Limited for consultancy services to develop a carbon credit strategy, portfolio, and roadmap. The contract is valued at £34,800 including VAT and aims to offset 0.84 mtCO2.
Natural History Museum Exhibition Design Contract Award
The Natural History Museum has awarded a contract for exhibition design services to AOC Architecture Limited for £159,940. The contract is for the development and design of a new permanent gallery focused on young audiences. The contract was signed on December 10, 2025, and will run until July 31, 2027.
NHS England Contract Award for Diabetic Eye Screening Programme
NHS England has awarded a contract valued at £28,758,774.50 to InHealth Intelligence for the provision of the Diabetic Eye Screening Programme in Shropshire and Staffordshire. The contract is set to begin on January 1, 2027, and will run until December 31, 2033, with an option for extension.
Market Engagement Event for Influenza Vaccination Programme
Lancashire County Council has issued an amendment to a previous notice regarding a market engagement virtual event for its Workforce Influenza Vaccination Programme. The amendment clarifies details about the event, which was held on March 6, 2026, and provides information on service scope, provider expectations, and tender submission processes.
Harrow Council Fencing, Maintenance, Security, Groundworks Procurement
Harrow Council has issued a preliminary market engagement notice regarding future procurement for fencing, maintenance, security, and groundworks services. The notice was updated to reflect new dates for market engagement events and the close of the engagement period.
Somerset Council Contract Award: Fire Stopping Remedial Works
Somerset Council has awarded a contract for Fire Stopping remedial works to CHURCHFARM MAINTENANCE LTD for £250,000 including VAT. The contract is for a one-year period from April 1, 2026, to March 31, 2027, to ensure regulatory compliance in multiple properties.
Durham Police Server Procurement Contract Award
The Police and Crime Commissioner for Durham has awarded a contract for the provision of Dell Servers to Insight Direct (UK) Ltd. The contract value is £164,691.82 including VAT and will run for 7 years.
Cambridge University Hospitals NHS Trust Contract Notice
Cambridge University Hospitals NHS Foundation Trust has published a contract notice for medical consumables. The contract, valued at £30,930.48 including VAT, was signed on February 27, 2026, and is effective from March 9, 2026, to June 8, 2026.
UK Government Contract Award: Business Health Insurance
Citizen Housing Group Ltd has published a contract notice for Business Health Insurance services, awarded to AXA PPP Healthcare Limited for £65,000. The contract is for one year, commencing April 1, 2026, and falls below the relevant procurement threshold.
Digital Health & Care Wales Awards BCS Membership Contract
Digital Health & Care Wales has awarded a contract for BCS Membership to BCS. The contract value is £176,944 excluding VAT, with an estimated start date of April 1, 2026. This notice serves as a contract award announcement.
Bank of England HR Support Contract Award
The Bank of England has awarded a contract for HR Support Services to Lee Hecht Harrison Penna Limited for £170,000. The contract is for a period of approximately 8 months.
South West London Mental Health Support Teams Procurement Notice
The NHS South West London Integrated Care Board has published a prior information notice regarding the procurement of Mental Health Support Teams (MHSTs). This notice outlines the intention to contract providers for services aimed at supporting children and young people with mild to moderate mental health needs within educational settings across South West London.
NHS Rapid Flu/Covid Testing Contract Awarded
The Northern Lincolnshire and Goole NHS Foundation Trust has published a contract notice for the direct award of a reagent rental agreement for rapid flu and Covid testing kits. The contract value is £625,397.76 including VAT and will run for one year with two optional one-year extensions.
Natural England Vegetation Survey Tender - Lower Derwent Valley NNR
Natural England has published a tender notice for a vegetation survey at the Lower Derwent Valley National Nature Reserve. The tender is valued at approximately £13,333 excluding VAT and is open to UK suppliers, with a preference for SMEs and VCSEs. The submission deadline for quotations is March 31, 2026.
Tender for Roof Windows at Dryburgh Farmhouse Development
Dundee City Council has published a tender notice for the supply and delivery of roof windows for the Dryburgh Farmhouse Development. The procurement identifier is ocds-h6vhtk-066546, and the notice was published on March 9, 2026. This is a contract notice for supplies.
Fire Fighters/Officers Waking Watch at Union Park Estate Tender
The London Borough of Hillingdon has published a contract notice for emergency fire fighting and waking watch services at Union Park Estate. The contract was awarded to FIDUCIA SECURITY SERVICES LTD for £135,360, citing extreme urgency due to a fire risk assessment.
Liverpool College Temporary Security Staff Tender Award
The City of Liverpool College has awarded a contract for temporary agency security staff to PROFM GROUP LIMITED for £52,720. This notice updates the contract value from a previous tender and is published under the Procurement Act 2023.
GP Support Contract Awarded for Petersfield Urgent Treatment Centre
Hampshire and Isle of Wight Healthcare NHS Foundation Trust has awarded a contract for GP support services to the Petersfield Urgent Treatment Centre. The contract is valued at £14,400 and will run from April 1, 2026, to March 31, 2027.
TPR: Master trusts prepare for future scale requirements
The Pensions Regulator (TPR) has published guidance for UK defined contribution (DC) master trusts on preparing for new scale requirements under the Pension Schemes Bill. The guidance encourages trustees to evaluate their growth potential and operational readiness, with a minimum asset threshold of £25bn expected from 2030.
UKAEA Contract Award: Remote Handling Connectors for HVAC
The UK Atomic Energy Authority (UKAEA) has awarded a contract to iR Engineering for the supply of remote handling connectors for HVAC systems in high radiation environments. The contract value is £32,150.36 including VAT and is for a short duration, from March to April 2026.
Birmingham City Council Contract Award Notice
Birmingham City Council has published a contract award notice for a Flexible Contracting Agreement for Externally Provided Day Opportunities. This notice details the award of multiple contracts related to this agreement.
Birmingham City Council Contract Award for Day Opportunities
Birmingham City Council has published a contract award notice for externally provided day opportunities. The notice, published on March 8, 2026, details the flexible contracting agreement for these services.
Christmas Lights Tender Published
Christchurch Town Council has published a tender notice for Christmas lighting services for the 2026-2028 festive seasons. The estimated total value of the contract is £120,000 excluding VAT, with a contract duration of three years.