Right-to-Repair Rules on Electronics – Exempt SMEs from Parts Mandates
The EU-UK Right-to-Repair regulations, fully enforced from July 2026, require manufacturers of phones, laptops, and appliances to supply spare parts and repair […]
Month: January 2026
Licensing Act Cumulative Impact Zones Hurt New Pubs – Abolish Zones for SMEs
Cumulative Impact Zones (CIZs) under the Licensing Act 2003 allow local authorities to restrict new alcohol licences in designated areas where they […]
Deposit Return Scheme Costs Crush Small Retailers – £500,000 SME Exemption Fund
The planned Deposit Return Scheme (DRS) for drinks containers, now scheduled for October 2027, will require small retailers to install reverse vending […]
EV Chargepoint Levy Is Killing Rural Garages – £10,000 Conversion Grant
From April 2026, the government’s proposed EV chargepoint levy will add 1–2 p per litre to fuel duty at forecourts without rapid […]
Import Carbon Tax Hits Non-EU Goods – £300m SME Import Relief Fund
From January 2027, the UK’s Border Carbon Adjustment Mechanism (BCAM) will impose a carbon tax on imports of high-emission goods (steel, cement, […]
Pension Salary Sacrifice NI Charge – Exempt for SMEs
From April 2026, the government will impose employer National Insurance Contributions on pension salary sacrifice arrangements – a 15 % levy on […]
Dividend Tax Rise Squeezes Owners – £1,000 Allowance for Directors
The Autumn Budget 2025 increased the higher rate of dividend tax to 39.35 % (from 32.5 %) and froze the dividend allowance […]
VAT Threshold Freeze Traps Growth – Index-Link to Inflation
The VAT registration threshold has been frozen at £90,000 since April 2024 – the longest period without an increase in over 30 […]
Regulation Costs £17.2bn – Reinstate One-In Three-Out Rule
The cumulative burden of new regulation on UK small and medium-sized enterprises now stands at £17.2 billion a year – a staggering […]
Corporation Tax Freezes Thresholds – Raise to £100k Profit
The small profits rate of corporation tax remains frozen at 19 % for profits up to £50,000, with the main rate at […]