United Kingdom: Office of Communications adopted Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025 following parliamentary approval
Description
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…
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