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United Kingdom: Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 (SI 2025/1032)

Progress

Current status
in force
08 Oct 2025 in force
17 Sep 2025 adopted
26 Jun 2025 under deliberation

Scope

Implementers
United Kingdom
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: user-generated content
search service provider
Government Branch
executive
legislature
Government Body
other regulatory body
parliament
Implementation Level
national

Timeline of events

08 Oct 2025
in force

Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 enters into force

On 8 October 2025, the Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 (SI 2025/1032) entered into force across England and Wales, Scotland and Northern Ireland. The Regulations establish the methodology by which the Office of…

Event type order
Action type implementation
Government branch executive
Government body other regulatory body
17 Sep 2025
adopted

Office of Communications adopted Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 following parliamentary approval

On 17 September 2025, the Office of Communications (Ofcom) made the Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 (SI 2025/1032) following approval by the House of Commons on 3 September 2025 and the House of Lords on 15 Sep…

Event type order
Action type adoption
Government branch executive
Government body other regulatory body
26 Jun 2025
under deliberation

Office of Communications laid draft Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 before Parliament

On 26 June 2025, the Office of Communications (Ofcom) laid the draft Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 (SI 2025/1032) before the House of Commons and the House of Lords under the draft affirmative procedure. The …

Event type order
Action type introduction
Government branch legislature
Government body parliament