United Kingdom: Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 enters into force
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: user-generated content, search service provider
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body
Complete timeline of this policy change
Hide details
2025-06-26
under deliberation
2025-09-17
adopted