Recent statistics have revealed that Trustees are often not familiar with guidance that has been published by the Charity Commission. Considering this, the Charity Commission has made several endeavours to ensure its guidance is user-friendly and concise, but this poses challenges where the guidance may omit crucial information that requires more detail and nuance. Amongst these efforts by the Charity Commission, several recent consultations upon codes governing trustee/charity behaviour suggest we may expect potential changes to such codes imminently.
Charities
Our horizon scanner provides clarity on what legal and regulatory changes lie ahead for charities so that you can plot your course with confidence.
Times are tough enough without the extra burden of not knowing what’s coming around the corner so this resource is for you and it’s one that we’ll make sure is up to date for you to refer back to throughout the year.
Move through each area to see the key dates and upcoming changes you need to know to support your business and plot your course.
The past few months have presented a variety of challenges and opportunities for charities within the Legacy Administration space. The Labour Government’s first budget has announced changes to taxation which may impact whether individuals are incentivised to leave legacies to charities within their will, as well as the way charities should manage such legacies within estate administration. The Charities Act 2022 has been implemented through several tranches, but with some areas requiring further consideration prior to their enforcement (Ex Gratia payments, for instance). Finally, a variety of cases have influenced estate administration.
Those involved in the commercial property sphere watch the government’s latest announcements with mixed views as the future of commercial properties continues to remain uncertain due to changes to EPC requirements and review of security of tenure. Environmental issues, the safety of occupants and more traditional property law regimes such as security of tenure feature in the headlines most weeks as a variety of solutions are debated. Read on to see the developments we have highlighted and contact us if you would like to discuss how these issues may affect charities.
Due to the rapid development within the fields of, for instance, AI technology, Cybersecurity and supply chains the upcoming year is expected to bring about great regulatory change. We are ready to support you and your charity as you deal with these changes and we can help your charity take advantage of new opportunities whilst minimising risks in the new legal landscape. Read on for more details about these expected changes in the commercial and tech world.
The world of employment is always rapidly changing, and the next couple of years will be no exception. The main focus is the Employment Rights Bill which promises some quite substantial changes in lots of different areas. At this point we are still awaiting further detail of many of the Government’s proposals but it is important for employers to identify which areas they may be impacted by the proposed changes and consider what steps it can take to prepare for the changes.
We continue to be at the forefront of developments in intellectual property and are ready to support existing and new clients as they seek to protect and enforce their intellectual property in the year ahead.
Data-driven strategic opportunities for charities have significant potential, however the associated risks – if not identified and managed – can be complex and costly. Understanding your own risk appetite in this area, as well as maintaining clear visibility of what’s going on in the wider world from a data perspective is key to realising and maximising the potential of your data. Please read on to see how new legislation and ICO guidance can affect you and your charity.
The Energy, Property, Infrastructure and Construction space is fast evolving. As the importance of sustainability and clean energy is only set to increase, we expect to see many developments in the upcoming year. From rooftop solar installations, electrical vehicles, to environmental claims and greenwashing, please read on to see how these topics may affect charities.
Governance
Although much of the Charities Act 2022 has been implemented, one sticking point within the legislation is the new provisions allowing charities to make ex gratia payments without Charity Commission consent.
At present, we are awaiting an update on the implementation of provisions relating to ex gratia payments.
In 2023, the Charity Commission for England and Wales began a new campaign to raise awareness of its collection of ‘five-minute’ guides for charity trustees, describing them as ‘a basic toolkit for trustees who are managing the many demands of running a charity’.
The guides do provide links to some of the Commission’s more detailed guidance, but on their own, they do not cover anything in depth. Relying solely on these guides risks oversimplifying matters.
For further discussion on this guidance, please find our article: The Charity Commission’s five-minute reads: A helpful route to more detailed trustee guidance
The purpose of these updates is to focus on the areas where the Commission currently feels that Charities fall short. The Commission has also shortened the guidance, with the aim of ensuring more trustees take the time to actually read it.
We would therefore advise trustees who are not familiar with the seven principles to take 12 minutes to read the new streamlined version. Equally, if you have a question or concern about trustee decision-making, or about your charity’s governance, please contact a member of the team.
The Charity Governance Code steering group launched a consultation in early 2024, focusing on how the Charity Governance Code can be enhanced.
The results reveal that 93% of the respondents find the current version of the Code clear, but many charities felt the code could be more accessible and supported by more guidance on implementing the Code.
The next stage of the steering group’s work will be a series of focus groups addressing the key themes from across consultation responses.
In the last budget, Chancellor Rachel Reeves confirmed that a 20% VAT will be applied to private school fees from 1st January 2025. Any fees paid from 29 July 2024 relating to the term starting in January 2025 and onwards will be subject to VAT. These changes appear to be part of Labour’s broader plans to redirect funds towards state education.
In the upcoming budget, the Chancellor is expected to announce the removal of charitable tax relief on business rates for private schools starting from April 2025.
The Fundraising Regulator has been reviewing the Code of Fundraising Practice to ensure the code provides an effective regulatory framework now and in the future.
Following the consultation, the regulator has produced the new code which will become effective from 1 November 2025. The new code can be accessed here: New Code (effective 1 November 2025) | Fundraising Regulator
Fashion for Relief was set up for the purpose of poverty relief and advancing health and education by making grants to charities or other organisations and by giving resources to those directly affected.
The inquiry found that, amongst other things, between April 2016 to July 2022, only 8.5% of the charity’s overall expenditure was on charitable grants and there was no evidence that trustees had reviewed the charity’s operating model to ensure fundraising methods were in the charity’s best interest and costs were reasonable relative to income generated.
Because of the inquiry, trustees Bianka Hellmish, Naomi Campbell and Veronica Chou were disqualified from trusteeship for several years.
Legacies
We are seeing more and more applications under the Solicitors Act for assessment of estate administration costs.
It’s important for charities to be aware of their rights in this area. Executors must provide on request to the residuary beneficiaries (charitable and non-charitable) a set of estate accounts at the end of the administration, and professional estate administrators often do so as a matter of course.
The Charity Commission requires charities which benefit from residue to ask for estate accounts.
Partly due to the reduction in the annual exempt amount for CGT, it is estimated that HMRC will collect £17.8 billion in CGT in 2023/24, representing an increase from 14.9 billion in 2021/22.
Considering this, it is more vital than ever that charities consider the appropriation of assets to mitigate any CGT liability.
Appropriation is a decision by the PRs to allocate a particular asset to the share of the estate due to a beneficiary or group of beneficiaries prior to sale/disposal. No physical transfer of the asset is required. The asset is then held by the PRs as ‘bare trustees’ for the beneficiaries.
One of the primary benefits of appropriation for charities is that it can be utilised as a mechanism to save tax. PRs pay CGT at a rate of 28% on residential property, or 20% after deducting the annual exempt amount of £6,000 in the 2023/24 tax year. CGT rates for basic rate taxpayer individuals will depend on their personal circumstances, but the starting rates for CGT are lower than for PRs.
Considering recent high interest rates, it is timely to remind charities of their right to claim statutory interest in certain circumstances.
Personal representatives of an estate have one year in which to administer the estate (this is known as ‘The Executor’s Year’). If it has not been possible to pay pecuniary legacies before the end of the Executor’s Year, statutory interest is payable for the period starting on the first anniversary of the death of the testator and ending on the date the pecuniary legacy is paid.
For further information on this, please see our article here: Updated: A guide to pecuniary legacies and statutory interest
Charities are increasingly having to manage unresponsive executors. This is in part due to the cost of living crisis, but the expenses and time involved in trying to contact unresponsive executors can be costly for charities.
Foot Anstey have launched a Legacy Recovery Portal. This will serve as a time-efficient solution for executor response challenges.
The offering will involve an easily accessible portal wherein charities can input details regarding the legacies and executors whom they are trying to contact.
More details can be found here: Introducing our Legacy Recovery Portal: a time efficient solution for executor response challenges
Ex Gratia payments, although not strictly legally defined, are payments which trustees of charities believe they are under a moral, but not legal, obligation to make.
The Charities Act 2022 is intended to introduce new provisions, allowing Charities to make Ex Gratia payments below certain limits without Charity Commission consent.
Considering these new Ex Gratia provisions intended to come into force, Charities need to be wary that requests for such payments are becoming increasingly more common. It is important that charities remain aware of this, and the importance of refusing such requests where they believe it is reasonable.
Charities Act reports are reports which charities are required to obtain prior to disposing of any property or land owned by a registered charity. Such reports are known as ‘S119 reports’.
In line with changes enacted by the Charities Act 2022, the circumstances when such a report is required have been limited. From the date on which the changes are being implemented, a report will only be required by law if the whole of the land being disposed of is held either:
- By a single charity solely for its own benefit (not on behalf of or in trust for another person).
- On trust solely for a single charity.
The amendments also provide clarity that where land is appropriated to more than one charity, a s119 report is not required by law.
It is important to note that although, following amendment, the requirement of a S119 report is only required where the whole of the land disposed of is held by or for a single charity, the requirement would still apply where a part/share of land is appropriated to a single charity and is to be disposed of separately to the remainder.
The recent Budget introduced some significant changes to Inheritance Tax (IHT), including: bringing pension funds into the scope of IHT and reducing the impact of Business Property Relief (BPR) and Agricultural Property Relief (APR).
Coupled with a continued freeze in both the nil rate band and the residence nil rate band, these changes are likely to substantially increase the IHT revenue within the coming years.
For those with philanthropic intentions, the changes may make leaving charitable legacies all the more appealing given how tax efficient such a gift can be.
We have witnessed several recent cases involving issues around when and how lower rate Inheritance Tax (IHT) charity relief can apply and the difference in the calculations on 10% of the residue and 10% of the baseline amount.
A lower rate of IHT for testators who leave 10% or more of their net estate to charity was introduced in 2012 and applies to the estate of a testator who dies on or after 6 April 2012. The provision reduces the IHT applicable to the estate to 36% from the standard 40%
The amount gifted to charity must be at least 10% of the baseline amount to meet the criteria pursuant to the Inheritance Tax Act 1984, Sch 1A, Para 2(2)(IHTA 1984). For further information, you can read our article here: Reduced rate Inheritance Tax: Knowing your charities 10% from your 10% baseline amounts
Charities are increasingly having to manage unresponsive executors. This is in part due to the cost of living crisis, but the expenses and time involved in trying to contact unresponsive executors can be costly for charities.
Foot Anstey have launched a Legacy Recovery Portal. This will serve as a time-efficient solution for executor response challenges.
The offering will involve an easily accessible portal wherein charities can input details regarding the legacies and executors whom they are trying to contact.
More details can be found here: Introducing our Legacy Recovery Portal: a time efficient solution for executor response challenges
Government figures (data from the HM Courts & Tribunals Service) show that probate waiting times have halved since June 2024.
This is beneficial for Charities, as a more efficient probate system means that Charities will now have quicker access to funds which have been entrusted to them.
This is particularly notable, given that recent statistics by Farewill reveal an increase in charitable gifts within wills.
Charity legacy income ‘flowing again’ as probate waiting times are halved | Third Sector
Recent amendments to the Civil Procedure Rules suggest that ADR will no longer be a voluntary process in disputes.
These changes, include, for instance the fact that the court’s over-riding objective now includes ‘promoting or using’ ADR. The court’s now also have the general power to order the parties to engage in ADR.
Whilst it is too early to assess how the courts will implement these changes, it appears likely that unwilling parties could be ordered to mediate even immediately before a trial is due to take place.
It is worth charities who are engaged in legacy disputes being aware of these changes.
You can read more about these changes here: Alternative Dispute Resolution: No longer voluntary under new Civil Procedure Rules
Charities should be made aware of this case, which more clearly outlines the requirements for a valid deathbed gift.
Previous case law has made clear that unregistered land can be the object of a deathbed gift, however the position was not clear for registered land.
In this case, the land certificate, hand by the deceased to the claimant represented a transfer of an indicum of title for the purposes of making a deathbed gift. The judgement also clarified that had the deceased not had a land certificate, an official copy of the register would have sufficed.
The key takeaway within this case is that the effect of the death of the registered owner of the estate being administered, during the required ten-year period, does not operate as a bar to a claim for adverse possession.
A point to note from the judgment is the importance of the solicitors’ and medical experts’ opinion. The court found that the solicitor was competent and a reliable and honest witness, and as such the Court of Appeal took her comments into consideration when reaching their decision.
Rea v Rea: The final chapter in a long running Undue Influence saga?
This case demonstrates that whilst there is some degree of unpredictability when advising on the question of costs, the court will rarely depart from the usual costs rule.
Nevertheless, the costs regime under CPR is focussed on encouraging settlement before cases go to court. It is important that charities consider settlement outside of court where possible.
In claims under the Inheritance Act, the financial needs of a claimant and the costs of the litigation are not mutually exclusive. This recent approach by the court will give some pause for thought when advising on parameters of settlement and it would not be surprising to see some expressions of unease from judges having to follow this ruling.
This case included a multitude of key takeaway points for charity residuary beneficiaries.
- The Court of Appeal decision supports charities’ rights as a residuary beneficiary to query legal fees charged by a firm of solicitors.
- It may be appropriate to query hourly rate-based charges even if the overall costs as a percentage of the estate seem reasonable on paper, especially if the estate is straightforward.
- 70 of the Solicitors Act 1974 states that a bill can’t be challenged after 12 months, but where a residuary beneficiary has not been privy to this information before this deadline, this deadline does not apply.
- The Court is critical of solicitors who give a cost estimate at the outset of a matter but then don’t update it throughout the matter as necessary.
- Communication is key, as the cost of probate and trust work can vary widely depending on a wide range of factors
- Charities are justified in requesting regular cost updates from executors.
The Supreme Court has ruled that success fees are not recoverable from defendants.
Overall, the decision is a positive one for charities as it may lead to less unmeritorious claims being taken on by firms of solicitors and will reduce the level of settlement sums that charities may agree to pay to settle a claimant’s claim.
This case pertains to an estranged adult child being awarded £125,000 in a 1975 Act claim. The Deceased had left the child nothing in their will and had repeatedly expressed negative views about the claimant.
The Judge ruled that the Will did not provide reasonable financial provision for the Claimant and awarded £125,000, with the sum to be held on discretionary trust to ensure it was used responsibly, and to protect the Claimant’s future interests.
Although the Claimant had been estranged from the Deceased for some time, the Judge found her health issues, which prevented her from working, to be a compelling reason for provision.
This is a case in point that the notion that claims by estranged adult children under the 1975 Act are unlikely to succeed unless a moral obligation is shown is steadily losing credibility.
Property
Charities are starting to explore opportunities in Biodiversity Net Gain and in leveraging changes to EPCs to their advantage. There is also focus on whole life carbon for building schemes in line with ESG policies and the need to be aware of growing focus on climate change risk when selling property.
The prohibition on letting commercial property with a substandard EPC rating of F or G is now in force. Meanwhile, the Government proposal is to increase the minimum energy efficiency standard from the current E to C in 2027 and to B in 2030. Whist there have been announcements that the proposals for domestic property would be abandoned no further announcements have yet been made in relation to non-domestic (commercial) property. With the future position for commercial properties remaining uncertain, property owners and renters will want to stay up-to-date on the Government’s plans. Where charities lease property (such as retail outlets) these changes may be used to encourage landlords to contrite towards improvement works which may reduce energy costs and work towards greener leases.
How will changes to the Minimum Energy Efficiency Standards affect commercial property?
The Levelling-up and Regeneration Act 2023 introduced the controversial mechanism allowing local authorities to auction off leases of vacant high street premises. This may bring new retail units to the market and create new retail opportunities for charities.
Compulsory Purchase Powers: what has changed under the Levelling up and Regeneration Act 2023?
Where charities own or manage properties, it is important to be aware that far reaching changes are set to come into force affecting freeholds, long and short residential leaseholds and commercial property.
The provisions of the Building Safety Act 2022 (BSA) have been coming into force periodically since its enactment in June 2022, though the implications of some key changes are still emerging.
As of 6 April 2024, all construction projects must have a Registered Building Inspector (replacing the previous approved inspectors).
Whereas some provisions of the BSA apply to “higher risk buildings” only, the new Registered Building Inspector regime will apply to all construction projects (with the exception of minor works). Therefore, it is important for all clients – including those in the charity sector– to bear in mind if they are contemplating any development beyond minor works and ensure that any RBI is properly registered and competent to avoid potential financial and / or regulatory penalties.
The Building Safety Act and the transition deadline of 6 April 2024
The Terrorism (Protection of Premises) Act 2025, more commonly known as Martyn’s Law, received royal assent on the 3 April 2025.
Martyn’s Law is intended to improve security and organisational preparedness across the UK and charities hosting big events should be aware of the potential additional requirements to ensure steps have been taken to keep people safe in the event of a potential terrorist attack.
It is expected that the implementation period will be at least 24 months for regulations to bring Martyn’s Law into force.
For more information see our article: Martyn’s Law receives Royal Assent
The Law Commission is reviewing how the right to renew commercial tenancies and how the regime may be reformed. Many charities with a “bricks and mortar” presence occupy their premises under tenancies whilst Part 2 of the Landlord and Tenant Act 1954 gives these tenants’ rights to renew their tenancy when it would otherwise expire. The review will reconsider Part 2 and will have a particular focus on supporting efficient use of high streets and town centres to ensure the legislation is suitable for the needs of today’s market. A consultation closed on 19 February 2025 and the Law Commission expects to publish a second consultation paper based on the responses received and conclusions they reach. This second consultation paper is yet to be published.
Standing the test of time? Law Commission review of the LTA 1954
The Renter’s Rights Bill (‘RRB’) is predicted to receive Royal Assent in 2025. Once in force, the bill will end non fault evictions and allow tenants who comply with the terms of their tenancy agreement the right to remain in occupation except in limited circumstances such as sale.
Charities should note, in particular, the changes to grounds of possession. To evict a tenant and obtain possession landlords will need to rely on discretionary and mandatory grounds: the RRB introduces some new grounds and also makes changes to existing ones.
For more information see our articles:
Charities: What do you need to know about the Renters Rights Bill?
Leasehold reforms become law – GOV.UK
Two cases worth noting relating to the formalities for transferring land. In Neocleous v Rees the court held that a string of emails between the parties created an enforceable and binding land sale contract for the purposes of the Law of Property (Miscellaneous Provisions) Act 1989. In Hudson v Hathway it was held that a signature on an email could be enough to give rise to a common intention constructive trust of property. The key take away is to be very careful we discussing transfers of interests in land in writing and ensure it is marked “subject to contract”.
Mediation is a form of alternative dispute resolution (ADR) which involves the parties seeking to negotiate a settlement outside of court. They can be held at any point within a dispute, whether before or after court proceedings started.
The courts have long been keen to encourage parties to attempt mediation and other forms of ADR- and can impose costs sanctions on parties who unreasonably refuse to consider this.
In this recent case, however, it was held that, as well as their power to encourage parties to mediate and impose sanctions where a party unreasonably refuses to, the court can also order parties to mediate. If a court orders a party to mediate and it refuses, the party could be held in contempt of court.
Given this shift in approach, we expect to see more pressure placed upon charities involved in disputes to engage in mediation. Resolving a conflict outside of court could help a charity to avoid the costs and time associated with litigation. Nevertheless, there is a risk that parties who are forced to mediate by courts might attend simply to ‘tick a box’ without making real attempts to settle.
A mediation should be considered at the earliest possible opportunity, but the parties do need enough information available to weigh up the merits of a dispute and make informed decisions on a settlement.
This case involved a long-running dispute between Manchester Ship Canal Company (MSCC) and the sewerage undertaker for the Northwest of England: United Utilities Water Ltd (UU).
The dispute concerned discharges into MSCC from Sewers operated by UU. MSCC threatened to bring a private law claim in nuisance or trespass against UU in respect of unauthorised discharges of untreated foul water by UU into the Canal.
UU argued that the proposed private law claims were ousted by the Water Industry Act 1991 (which provides a statutory enforcement mechanism for breaches of duty by sewerage undertakers). UU was successful before the High Court and CoA, but MSCC then appealed to the Supreme Court.
The Supreme Court held that where foul water was discharged into watercourses a common law claim for nuisance could be maintained.
The key takeaway of this case for charities is that the effect of the death of the registered owner of the estate being administered, during the required ten-year period, does not operate as a bar to a claim for adverse possession.
Commercial
Sustainability efforts are even more essential in 2025. We expect to continue to see eco-friendly practices such as use of recyclable packaging, use of sustainable transport, and responsible sourcing of materials being more widely adopted, including across the charity sector. These practices an overall desire (likely to be reflected amongst charity donors and volunteers) for more sustainable products and a greater concern for, and awareness of, the impact we have on the environment.
Data is an increasingly valuable asset.
Many charities are already taking advance of the data economy to further their charitable objectives. Scotland’s Housing Network has acquired CD Consultancy, a data consultancy company, as of 1 April 2025. The acquisition will no doubt support Scotland Housing Network’s provision of benchmarking and data insights for the nation’s social housing sector.
The use of AI across industries is expanding rapidly, and whilst charities are increasingly using AI there remain many untapped opportunities. A Microsoft report noted that, in particular, AI technology could give smaller organisations a boost for grant/funding applications and could provide opportunities to foster more efficient communication.
The report can be downloaded here: What can generative AI do for the third sector? | Third Sector
More recently, Microsoft has been working with the giving platform Neighbourly and other companies to offer free artificial intelligence training to charities, more details of which can be found here: Charities offered free AI training | Third Sector
Reflecting the sector’s response to this rapid expansion in the use of AI, in February of this year the charity ‘Cast’ established the Charity AI Task Force. The Force aims to promote ‘responsible, inclusive and collaborative’ use of AI within the sector.
Charities will need to be more aware of the risks of phishing, ransomware, and identity fraud as increasing threats from hackers will emerge. The Cyber Security Breaches Survey noted that approximately 32% of charity respondents had experienced some form of cyber security breach or attack within the last 12 months.
We recommend that charities ensure regular reviews and to ensure they are preventing the risk of Cyber-attacks. For smaller charities, the National Cyber Security Centre has produced a ‘Small Charity Guide’ with the basic information required to protect your charity. See our data section for further information.
The Act introduces requirements on those responsible for certain publicly accessible premises and events to implement measures to protect against terrorist attacks.
These legislative changes are especially relevant to charities who host publicly accessible events or maintain premises which are open to the public. The Act:
- Requires certain premises and events to take reasonably practicable actions to mitigate the impact of a terrorist attack and reduce physical harm. Certain larger premises and events in an enhanced tier will also be required to take steps to reduce the vulnerability of the premises to terrorist attacks.
- Mandates, for the first time, who is responsible for considering the risk from terrorism and how they would respond to a terrorist attack at certain premises and events.
- Establishes a regulator to support, advise and guide those responsible for premises and events in meeting the legislative requirements (this will be a new function of the existing Security Industry Authority (SIA)).
For more information see our article: Martyn’s Law receives Royal Assent | Foot Anstey
In the Government’s Autumn Budget, several crucial updates were announced which were expected to impact on the charity sector (in addition to changes to the National Living Wage and employer NI contributions – see People section for comments on these):
Charity tax rules to be tightened – the government intends to introduce stronger anti-abuse measures to prevent smaller charities receiving tax relief in unintended ways. Whilst this may seem overwhelming for charities to keep on top of, the government has also announced that it will collaborate with sector representatives to implement a short-term education programme, which is intended to be available in 2026.
New social impact investment vehicle – the government announced plans to introduce a vehicle which will ‘bring together socially motivated investors, the voluntary sector and the government to tackle complex social problems’. Subsequently, the Chief Secretary to the Treasury has established the Social Impact Investment Advisory Group in partnership with the Secretary of State for Culture, Media and Sport (DCMS). The Advisory Group will, amongst other things, provide advice on how the Government can use funds effectively to mobilise social impact capital. There will be a spending review published in June 2025.
Simplified local funding landscape – there are plans to reduce the number of local government grants into a simplified ‘Local Government Finance Settlement’. The intention is to enable more effective planning by local authorities.
This Bill is designed to scrap charitable rate relief eligibility for charitable private schools. The government has stood firm with its previously announced plans to scrap VAT and business rates relief for charitable private schools. In March 2025 the House of Lords put forward amendments which included removing clause 5 the removal of relief for private schools. The Government has rejected these amendments and the Bill will now return to the House of Lords for further consideration.
The High Court struck out claims against senior individuals of the charity Leather Inside Out in a claim about alleged failures to comply with data subject access requests under the UK GDPR.
The case involved consideration of whether two senior officers (trustees) and a consultant of the charity were capable of being ‘data controllers’ (for the purposes of Article 15 UK GDPR) in addition to/in replacement of the charity itself. Although the High Court did not reach this conclusion, it did express that officers could potentially be data controllers in their personal capacity.
People
The Employment Rights Bill will give qualifying zero hours/low hours workers the right to:
- be offered guaranteed hours where they work regular hours over a reference period (suggested to be 12 weeks) (albeit they can refuse);
- reasonable notice of shifts/changes to shifts; and
- a payment each time a work shift is cancelled, moved or curtailed at short notice
This has also been extended to workers engaged through an agency. The Employment Rights Bill currently permits an employer to enter into a collective agreement contracting out of the right to guaranteed hours and reasonable notice of shifts.
Broader consultation is expected in the coming months. A number of key provisions – such as the length of the reference period, exceptions to the right, potential conditions for qualification relating to regularity of hours, and what constitutes a “low-hours contract” – remain to be determined in secondary legislation.
The proposal under the Employment Rights Bill is to effectively make fire and rehire unlawful (except in response to financial difficulties affecting the employer’s ability to carry on the business as a going concern) by making any dismissal automatically unfair where:
- the reason for dismissal is that the employee did not agree to the employer’s attempt to vary their terms and conditions of employment; or
- because the employer intended to employ another person on varied terms to carry out substantially the same role.
In addition, the Government proposed to lift the cap of 90 days’ pay on protective awards for a failure to informal and consult in relation to collective redundancy in the context of fire and rehire exercises. The Government has confirmed this will be increased to 180 days’ pay (but they will not make interim relief an available remedy as originally proposed).
Currently, employers proposing 20 or more redundancies “at one establishment” within a period of 90 days must go through a collective consultation process before making any redundancies. If employers don’t comply, employees can claim a protective award of up to 90 days’ pay.
It is proposed under the Employment Rights Bill to amend this slightly so that employers will need to collectively consult where they either propose 20 or more redundancies at one establishment (as per the current law) or meet the other threshold test which will relate to employee percentage or numbers across the whole business. The new threshold will be defined in regulations and is likely to involve a number between 20 and 100 and/or be a % test across the employing entity as a whole.
Also it is proposed to increase the maximum protective award for a failure to collectively consult to 180 days’ pay from 90 (but a previous proposal to introduce an uncapped award and interim relief has been dropped).
The Employment Rights Bill also states that the employer does not need to consult all employee representatives together or try to reach the same agreement with all of the representatives when carrying out collective consultation across different establishments – addressing concerns raised about the Bill otherwise requiring representatives to be physically brought together as a central group over batches of unconnected local redundancies.
Following consultation on this area of the Employment Rights Bill, the Government has confirmed that it will:
- Streamline the Trade Union recognition process by lowering the threshold for recognition by requiring a union to simply show that 10% of a proposed bargaining unit are union members (with no need for majority support). The Government had been consulting on lowering the support threshold to 2% but the proposed amendment will not state a figure and will simply give the Secretary of State the power to lower the 10% threshold.
- Make the Trade Union right of access to the workplace a digital, as well as a physical, one.
- Require Trade Unions to provide a 10 day notice period for strikes/industrial action (currently 14 days).
- Allow Trade Unions to utilise e-balloting.
- Extend strike mandate expiry from 6 to 12 months.
In addition, the Employment Rights Bill provides that employers be required to give a written statement to workers about their right to join a trade union, and provides extra protection for TU reps and members.
Under the Employment Rights Bill, it is proposed that the waiting period of three days before SSP is payable be removed and SSP would then be payable from the first day of absence.
In addition, SSP would be payable for those below the lower earnings limit (which is currently not payable to those earning below £123 per week) at a rate of 80% of their normal weekly earnings.
The Employment Rights Bill proposes to make flexible working the default position unless employers have “reasonable” grounds for refusal (although the 8 business reasons for refusal will not change). Under this change, employers will need confirm the grounds for refusal of a request to work flexibly and explain why it is reasonable to refuse the request on those grounds in a decision letter.
The Employment Rights Bill proposes to strengthen the existing proactive duty for employers to take reasonable steps to prevent sexual harassment of employees and workers in the course of employment (please see above) by:
- Requiring employers to proactively take “all reasonable steps” not just “reasonable steps” to prevent sexual harassment in the workplace (with provision for the Government to set out in regulations what amounts to “reasonable steps”).
- Making employers liable for harassment (of any kind, not just sexual) by third parties unless they took all reasonable steps to prevent this.
- Making disclosure of sexual harassment a qualifying disclosure for whistleblowing.
At present, in redundancy situations, women who are pregnant, on maternity leave or parents on adoption on shared parental leave or have recently returned from such leave (up to 18 months after birth/placement) have priority right to be offered a suitable alternative vacancy (where one is available) before being made redundant.
The Employment Rights Bill proposes giving enhanced protection from dismissal (i.e. for any reason, not just redundancy) during pregnancy or during or following return from maternity/adoption/shared parental/neonatal care/extended bereaved parent paternity leave, adoption leave and shared parental leave, neonatal care leave and bereaved partner’s paternity leave. There is no detail as to how long the protection will apply for following return from family leave, but it is currently thought to be that this will be for 6 months.
We currently don’t know whether there will be exceptions such as gross misconduct, illegality or redundancy (where there is no suitable alternative role). A consultation is anticipated in relation to this proposal.
In the Employment Rights Bill it is proposed to make paternity leave a day one right and enable paternity leave to be taken after shared parental leave. In addition, parental leave and unpaid bereavement leave would also be a day one right and extend parental bereavement leave to employees who lose a pregnancy before 24 weeks.
The Employment Rights Bill creates a new state enforcement agency which is proposed to be called the Fair Work Agency. This is proposed to enforce NMW, holiday pay, SSP, Modern Slavery and Agency worker rights and combine:
- HMRC’s National Minimum Wage Enforcement Team;
- Gangmasters and Labour Abuse Authority;
- Employment Agency Standards Inspectorate; and
- also have remit over the enforcement of holiday pay.
The Government has indicated that it fully intends that the Fair Work Agency would take on enforcement for a wider range of employment rights in time, creating a single place where workers and employers can turn for help. We have seen reference to the potential for the Fair Work Agency to receive whistleblowing concerns.
The Fair Work Agency will have power to:
- Appoint enforcement officers
- Investigate – including by requiring provision of information and entry to business premises
- Require compliance – via Labour Market Enforcement Undertakings (which can be in place for up to 2 years)
- Issue civil penalties
- Order employers to compensate workers
- Issue Labour Market Enforcement Court orders – prohibiting or requiring certain action for businesses who refuse or fail to comply
Large private and voluntary sector employers (with 250 or more employees) must report their gender pay gap. Reports are based on a snapshot taken on 5 April each year and must be published within a year of the relevant snapshot date. There is currently no requirement for employers, when publishing their gender pay gap reports, to say anything about what they plan to do to close the gender pay gap – although many publish this voluntarily.
The Employment Rights Bill proposes changes to gender pay gap reporting including:
- A new requirement for employers to identify providers/employers of outsourced workers when publishing their gender pay gap reports. Employers won’t need to include outsourced workers in their pay gap calculation. This is an attempt to address a concern/loophole that organisations can show a smaller gender pay gap if they outsource any low paid work which is predominantly carried out by women.
- An additional requirement to publish “equality action plans” setting out the steps they are taking to ensure gender equality, including closing the gender pay gap and supporting employees going through the menopause. The proposal is for there to be specific penalties for failing to publish an action plan.
The original proposal in this area was that there would no qualifying period required for an employee to claim unfair dismissal (currently two years). It is currently proposed to have a statutory probation period (of potentially 9 months) during which an employer can achieve a fair dismissal provided it has a fair reason related to the individual (so not redundancy) and follows a “lighter touch” process than would be required for employees with service exceeding the statutory probation period. The lighter touch process is proposed to consist of a meeting with the employee before dismissal to explain the concerns and a right for the employee to be accompanied to that meeting.
No amendments have yet been suggested to the original ERB proposal but the Government did indicate an intention to consult on:
- Length of the initial period of employment.
- The lighter touch dismissal process during the initial period.
- How the initial period will interact with the ACAS Code.
- Compensation for unfair dismissal during the initial period.
No consultation has yet been launched.
The Neonatal Care (Leave and Pay) Act came into force on 6 April 2025 gives parents who have babies in neo-natal care within their first 28 days of their life (for seven continuous days or more)
- Statutory neonatal care leave of 1 to 12 weeks.
- Neonatal care pay set at statutory rates, and as per two tiers:
- Tier one is for the period when the child is still receiving neonatal care.
- Tier two is for the period outside tier 1 and before the end of 68 weeks from the date of the child’s birth.
This will be a day one right.
ACAS has published new guidance on this area and a good starting point.
This legislation would give an entitlement to paid “safe leave” for victims of domestic abuse. The proposal is for 10 days paid safe leave.
This is due for a second reading in the House of Commons on 20 June 2025.
On 20 June 2025, this proposed legislation will get a second reading in the House of Commons. If passed it would place a requirement on employers to take proactive measures to prevent violence and harassment in the workplace and for there to be additional protections for women and girls.
If enacted, this legislation would require the Government to implement a Care Workers Employment Strategy with the aim of improving the recruitment and retention of care workers; to establish an independent National Care Workers Council (which would be responsible for setting professional standards for care workers, establishing a system of professional qualifications and accreditation for care workers) and require the commissioning an independent assessment of the support available to unpaid carers including financial support and employment rights.
This is due for a second reading in the House of Commons on 11 July 2025.
It is proposed that there should be an establishment of an independent office of the whistleblower to protect whistleblowers. The office would set, monitor and enforce standards for the management of whistleblowing cases, the provide disclosure and advice services, to have powers of investigation and to order redress if found that a whistleblower has suffered some form of detriment.
This is due for a second reading in the House of Commons on 11 July 2025.
Ms Bailey, a criminal law barrister and tenant of Garden Court Chambers (GCC), brought a claim against GCC. Ms Bailey alleged that GCC investigation into her objection of GCC’s joining a Diversity Champion’s programme run by Stonewall, and her launch of an association based on her gender critical beliefs, was discrimination. She also alleged that Stonewall, in breach of section 111 Equality Act 2010, had influenced/attempted to influence GCC’s actions against her.
The Tribunal, and then the EAT, concluded that Stonewall did not induce the GCC to discriminate against Ms Bailey.
The case provides useful clarity as to what ‘causing’ or ‘inducing’ discrimination means in the context of S111 Equality Act 2010. This is useful for charities to prevent liability which could be caused during public campaigning.
On appeal to the Supreme Court, it held that the definitions of “woman”, “man” and “sex” in the Equality Act 2010 refer to biological sex. The definition of “woman” therefore excludes trans women holding a gender recognition certificate (GRC), who remain protected under the protected characteristic of gender reassignment or in relation to their biological sex (or perceived biological sex)
A retired trans judge is reportedly challenging the Supreme Court’s decision in the European Court of Human Rights, alleging an infringement of her Article 6 human rights.
An employment tribunal held that a Christian employee’s beliefs that gender cannot be fluid and that an individual cannot change their biological sex or gender were worthy of respect in a democratic society and could therefore be protected beliefs under the Equality Act 2010. However, the employee had not been directly discriminated against or harassed because of those protected beliefs. She had been disciplined and dismissed because of the inflammatory language used in her Facebook posts which could have led readers to believe that she held homophobic and transphobic beliefs
Permission to appeal to the Supreme Court has been lodged.
Belief and discrimination – key practical takeaways from Higgs v Farmor’s School
An employment tribunal did not uphold claims for discrimination brought by Mr Lister following his dismissal for refusing to use a gender transitioning student’s name and chosen pronouns and for subjecting that student to trans-phobic discrimination and harassment.
An appeal has been lodged at the Employment Appeal Tribunal.
An employment tribunal held that an academic’s anti-Zionist beliefs qualified as a protected philosophical belief under the Equality Act 2010 and that his summary dismissal was an act of direct discrimination and unfair.
Due to be heard at the Employment Appeal Tribunal in November 2025.
The EAT held that a volunteer was a worker when attending activities for which they were entitled to remuneration
Currently listed for a hearing at the Court of Appeal in November 2025.
Brand
Counterfeit goods can be important for charities to consider as such goods can be harmful to consumers and the charity’s brand reputation.
The European Union (EU) has introduced new measures to help businesses, including those in the UK, to control counterfeit goods entering the region. These initiatives aim to provide practical tools, making it easier for companies and charities to protect their Intellectual Property.
Find out more here: Protect your brand in the EU: how to combat counterfeit goods and strengthen your IP rights
What constitutes Bad faith following the Court of Appeal’s findings in Sky v Skykick was considered in the judgment in Lidl v Tesco. In the latter decision, the Court of Appeal upheld the High Court’s finding that Lidl’s wordless trade mark registrations were filed in bad faith.
After much waiting, the Supreme Court have finally handed down its judgment in SkyKick UK Ltd and another v Sky Ltd and others [2024] UKSC 36. relating to whether or not the filing of broad trade mark specifications can amount to bad faith. The Supreme Court unanimously accepted Skykick’s appeal in part. The most useful takeaway is the court’s confirmation that a trade mark can be revoked on the basis of bad faith if the applicant did not intend to use the mark for all goods and/or services applied for. The judgment contains useful pointers as to how to undertake such an analysis and determination, which largely relies on looking at the whole circumstances surrounding the filing.
The ruling is an important consideration for future trade mark applications and during contentious proceedings.
Find out more here: Is the Sky the Limit? – The Supreme Court’s ruling in Skykick v Sky highlights the importance of genuine use in trade mark registration
The World Intellectual Property Organisation is currently conducting a survey to collect information on:
- The incidence of bad faith and use of central attack in relation to international trade mark registrations; and
- Other grounds used to request cancellation of an international trade mark registration due to ceasing of effect of the basic (national or regional) mark.
The deadline for response was 30 April 2025 and will be discussed by the Working Group in September later this year.
To be heard in summer of this year, this case is set to consider key questions relating to the interaction between generative AI models and copyright and database law.
Many will be keeping a close eye on this one in the hope that the outcome provides important clarity and guidance for AI providers and rights holders alike. Please see further commentary on AI in our commercial section.
EU trade marks registered prior to Brexit were cloned onto the UK register post Brexit.
On 31 December 2025, the five-year window to make use of cloned UK trade marks will expire. Failure to make adequate use will leave the UK mark prone to cancellation.
Charities should check which UK registrations they own are EU cloned marks, ensure they have made (and can demonstrate adequate use) and consider making UK national filings if appropriate.
What constitutes Bad faith following the Court of Appeal’s findings in Sky v Skykick was considered in the judgment in Lidl v Tesco. In the latter decision, the Court of Appeal upheld the High Court’s finding that Lidl’s wordless trade mark registrations were filed in bad faith.
After much waiting, the Supreme Court have finally handed down its judgment in SkyKick UK Ltd and another v Sky Ltd and others [2024] UKSC 36. relating to whether or not the filing of broad trade mark specifications can amount to bad faith. The Supreme Court unanimously accepted Skykick’s appeal in part. The most useful takeaway is the court’s confirmation that a trade mark can be revoked on the basis of bad faith if the applicant did not intend to use the mark for all goods and/or services applied for. The judgment contains useful pointers as to how to undertake such an analysis and determination, which largely relies on looking at the whole circumstances surrounding the filing.
The ruling is an important consideration for future trade mark applications and during contentious proceedings.
Find out more here: Is the Sky the Limit? – The Supreme Court’s ruling in Skykick v Sky highlights the importance of genuine use in trade mark registration
Data
2025 priorities are: AI governance, online tracking (particularly relevant for Adtech) and protection of children’s data.
The ICO warns all organisations to proactively make advertising cookies compliant with UK data protection law after the positive response to their November call to action. The ICO is also developing AI technologies to help proactively identify websites using non-compliant cookie banners. Data privacy practitioners within charities should therefore review and if necessary, update their website cookie banners to ensure that they comply with the requirements of UK data protection law.
With the rapid influx of AI, the ICO has warned businesses to address the privacy risks associated with generative AI technology before adopting it. Charities looking to invest in generative AI technology must ensure that data privacy risks are carefully considered and addressed before doing so. It is best practice to stay proactive rather than reactive and risk hefty ICO fines and subsequent damage to reputation.
The ICO continues to issue fines to companies who have sent marketing communications to customers who have not opted-in to such marketing. As the HelloFresh case illustrates, Charities must ensure that any opt in consent contains granular options for different types of communications.
ICO fines HelloFresh £140,000 for spam texts and emails | ICO
The protection of children’s data remains in the regulatory spotlight this year. The ICO is promoting the safeguarding of children through responsible data sharing. It has launched a practical guide outlining how organisations can safely and lawfully share information to safeguard children from harm.
Charities, particularly those working frequently with young people, will need to consider the data protection risks associated with the sharing of children’s data and follow such guidance.
A 10 step guide to sharing information to safeguard children | ICO
As the bodies responsible for regulating data protection and online safety in the UK, the Information Commissioner’s Office (ICO) and Ofcom are both committed to protecting people online. Ofcom has set out its plans for putting online safety laws into practice following the passing of the Online Safety Act. The Act makes companies that operate a wide range of online services legally responsible for keeping people, especially children, safe online.
On 24 April 2025 Ofcom published guidance and set out codes of practice as to how organisations can implement the provisions of the Act to ensure children in the UK with have safer online lives.
The Online Safety Act (OSA) which was passed in 2023 imposes duties of care on platforms that provide user-to-user services and search services. This includes risks assessment duties for services that are likely to be accessed by children. The OSA also sets out the types of content that platforms must prevent children from encountering online. The ICO has introduced the Age-Appropriate Design Code which applies when enforcing the UK GDPR. To limit risks of harm related to data and privacy, the code sets out 15 standards that providers must follow where their online services are likely to be accessed by children.
The EU’s Data Act entered into force on 11 January 2024 and will become enforceable by mid-2025. It requires affected entities to make personal and non-personal data accessible to other parties for repurposing. Affected entities include i) manufacturers of physical connected products which collect or generate data concerning their use, where such products are placed on the market in the EU, ii) suppliers of related digital services and software in the EU, iii) data holders which make data available to data recipients in the EU; and iv) providers of data processing services in the EU.
Whilst the Act’s formal enactment appears in the far distance, affected organisations should begin assessing their compliance strategies as the Data Act’s obligations may require significant time to implement. Although the Data Act will not directly apply to the UK as a result of Brexit, organisations should continue to pay heed to their content regulation obligations in overlapping policy initiatives and legislation, including the Online Safety Act 2023.
Ofcom on 24 April 2025 published guidance and set out codes of practice as to how organisations can implement the provisions of the Online Safety Act 2023 to ensure children in the UK with have safer online lives.
The ICO has published a new data protection audit framework to help organisations improve their compliance with data protection laws, accessible here.
As part of the ICO’s ongoing monitoring of the wider AI ecosystem, the ICO recently carried out consensual audit engagements with developers and providers of AI powered sourcing, screening, and selection tools used in recruitment. It is recognised that the use of AI tools in recruitment processes can offer benefits to employers, but their use can also lead to risks for individuals and their privacy and information rights. The ICO published various recommendations to improve compliance ranging from fairness, transparency and explainability, data minimisation and purpose limitation etc.
This Bill put forward by the House of Lords has three core objectives: to grow the economy, improve public services and make people’s lives easier.
The Bill in large part replicates what had been found in a similar piece of legislation introduced by the previous government, but which ran out of time before the last UK election.
Lawful grounds for processing personal data
The legislation would create a new lawful ground for processing personal data of “recognised legitimate interests”. From a charity perspective this might include data for the purposes of ‘safeguarding vulnerable individuals’.
Smart data/open data provisions
The potentially most significant aspect of the Bill (which is rather under reported) are the “smart data” or “open data” provisions. The aspiration here is to create a replica of the “open banking” / Payment Systems Directive II environment but for “consumer data” more generally.
Anyone familiar with open banking / PSD II will know that the implementation of this regulation was very beneficial for “customers” of data in the fintech sector. However, preparing for implementation was very onerous for the supply side.
No soft opt-in exception for charities.
On the 14th January, the Government amended to the Bill to allow charities, in the same way as other organisations, to send marketing emails/texts to existing supporters.
Generally, a person cannot send an unsolicited direct electronic marketing communication to an individual ‘subscriber’ unless the recipient consents to receive it.
Now, an exception will apply to Charities where:
- The sole purpose of the marketing is to further one of the Charity’s charitable purposes.
- The charity obtained the individual’s contact details in the course of the individual expressing an interest in one of the charity’s charitable purposes/the individual offering to or providing support towards one of those purposes.
The government has announced its intention to introduce a Cyber Security and Resilience Bill in the Kings Speech. This bill is expected to focus on expanding cybersecurity measures, especially in sectors managing sensitive data or critical services. We can expect:
- Support for a more proactive approach by the regulator
- Expanded reporting requirements (such as need to report on ransomware attacks)
- Cost recovery measures
- Expansion of scope to include managed service providers such as IT outsourcing services
- Power for the government to expand the scope of regulation to other services as it sees necessary.
On 10 April 2025 the Home Office published a cyber security breaches survey aimed at researching the UK’s cyber resilience. The study explored the policies, processes and approach to cyber security, for businesses, charities and educational institutions.
The survey reports that 30% of charities experienced a cybersecurity breach or attack in the previous 12 months, equating to around 61,000 registered charities. According to the report, phishing attacks remain the most common and disruptive for charities.
It is important charities consider and review their cyber resilience and put in place measures and training to mitigate the risks of a cyber-attack.
For more information on protecting your organisation see our article:
Protect your organisation – five lessons from recent cyberattacks | Foot Anstey
The Central YMCA sent an email to individuals participating in a programme for people living with HIV using “CC” rather than “BCC”, revealing the email addresses to all recipients.
166 individuals could be identified or potentially identified from their email address. As a result, it could be inferred that these individuals were likely to be living with HIV. The Central YMCA have been fined £7,500 and issued a reprimand.
Considering the very serious nature of the breach this was a low fine and probably reduced because Central YMCA is a charity / in line with the public sector approach to fining. The ICO has since issued guidance on the use of BCC and charities should ensure that they comply with the relevant guidance when sending bulk communications by email.
Energy
The last twelve months have seen a significant uptake on rooftop solar installations: Due to the favourable environment produced by the relaxation of planning rules for rooftop solar installations last year it is expected that this will continue throughout 2025.
For retail outlets, offices and other buildings with rooftop space, the trend for rooftop solar is a continued opportunity for the charity sector: providing costs saving from generating on-site renewable energy as well as working in line with public attitudes which increasingly value sustainability.
As for EPC and energy efficiency more generally*, in charity retail there is an opportunity for charity tenants to lead discussions with their landlords to push forward their sustainability strategies in this favourable environment for solar installations in 2025.
* see our Property section
The market for corporate renewable power purchase agreements (PPAs), under which charities can purchase renewable energy at a pre-agreed price for a pre-agreed period, has grown rapidly over the last couple of years. By entering a PPA, charities have the benefit of price certainty as they reduce their exposure to fluctuating grid prices, whilst also contributing to their environmental sustainability commitments.
We expect the corporate PPA market to continue to expand as the number of renewable energy projects in the UK increases rapidly, and retailers will be looking to take advantage of this opportunity.
As the importance of sustainability to consumers has risen in recent, this is a note of in promoting green credentials and net zero transition progress.
The Advertising Standards Authority (ASA) has increasingly singled out environmental claims as breaching advertising rules. It is expected this scrutiny will continue as part of ASA’s aim to ensure environmental claims are clear and do not omit significant information that could mislead consumers.
In addition, a number of UK agencies and standards bodies have now ramped up their approach to greenwashing and other criticisms of misleading advertising. On 31 May 2024, the Financial Conduct Authority (FCA) finalised its anti-greenwashing guidance which outlines good and bad practises when referencing the sustainability of products or services.
For more information please see: FG24/3: Finalised non-handbook guidance on the anti-greenwashing rule | FCA
Green claims are on the rise… and so are ASA crackdowns | Foot Anstey
An update relevant to charity retailers: the Labour government is looking to introduce a carbon border adjustment mechanism (CBAM), initially proposed by the former Conservative government, which applies a carbon price (CBAM rate) to imported goods. The rate will reflect the carbon emitted in the production of the goods plus any disparity between the carbon price from the country of origin and the UK carbon price.
From April 2025, drivers of electric and low emission cars, vans and motorcycles will need to pay vehicle tax in the same way as petrol and diesel vehicles. Most electric vans will move to the standard annual rate for light goods vehicles, marking the end of the honeymoon period Evs have enjoyed.
While this policy will help to level the playing field for all vehicle types, it will likely lead to higher operating costs for charity retailers, influencing logistics strategies, consumer pricing, and potentially the pace of EV adoption.
Vehicle Excise Duty rates for cars, vans and motorcycles — from 1 April 2025 – GOV.UK
In 2021, the Government proposed to raise the minimum energy efficiency standard to C by 2027 and B by 2030.
The Government is yet to confirm whether it will implement the original plans for commercial properties.
Charities will want to know whether existing property is exempt under the proposed changes and may consider undertaking works to improve their EPC rating in the long term. They will also want to know the standard to which they must construct new properties.
On 24 October 2024, the draft Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 were laid in Parliament. The new Regulations will require Extended Producer Responsibility (“EPR”) for packaging in the UK. The Regulations will relate to producers being responsible for the costs of collecting and managing household packaging waste. Many obligations will be on the brand owners, subject to certain thresholds (but can include other classes of producers such as importers, distributors, and online marketplaces).
The Regulations came into force on 1 January 2025. The deadline for producers to register is 1 April 2025.
The Great British Energy Bill, expected to create a publicly owned company named Great British Energy (GBE), is set to reshape the UK’s energy sector, aiming to make the country a leader in renewable energy. In light of the Autumn Budget, £125 million will also be allocated Great British Energy in 2025-26.
The Bill remains in progress through Parliament: it completed its passage through the House of Commons on 29 October 2024 and was introduced to the House of Lords on 30 October, with its Second Reading on 18 November.
For charity retailers, the bill could be expected to foster more domestic renewable energy production and encourage the retail sector to offer more green energy products. The bill also emphasises energy efficiency measures which will include incentives for residential and commercial energy-saving technologies.
Great British Energy Bill – Parliamentary Bills – UK Parliament
Note: The Horizon Scanner is up-to-date as of May 19 2025 and is updated at regular intervals throughout the year.