Multiple EU and UK legislative changes have taken place recently. Notably, these include changes to:
EU legislations:
- Commission Implementing Decision (EU) 2023/2723 of 6 December 2023 on harmonised standards for electrical equipment drafted in support of Directive 2014/35/EU of the European Parliament and of the Council: Note: IVDs are outside of the scope of the low voltage directive, however members placing non-IVD mains powered instruments on the EU/Northern Ireland markets for vet use only or Research Use Only applications would be in scope.
- Commission Communication in the framework of the implementation of Regulation (EC) No 1907/ 2006 of the European Parliament and of the Council concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH): This updates requirements regarding test methods for release of Nickel for articles intended to come into direct and prolonged contact with human skin
UK legislations:
- The Windsor Framework (Democratic Scrutiny) Regulations 2024: Established the Democratic Scrutiny Assembly, which can veto changed EU acts from being implemented in Northern Ireland. This could include all of the upcoming environmental and chemicals legislation covered by the EU Green deal. This could end up with divergent legislation with products for the NI market falling under a hybrid of EU and UK legislation. Separate from UK legislation.
- The Finance Act 2009, Sections 202 and 102 (Electronic sales suppression) (Appointed day) Order 2024: Schedule 14 to the Finance Act 2022 (c. 3) provides for penalties in relation to electronic sales suppression tools (“electronic sales suppression penalties”).
- The Value Added Tax (Distance Selling) (Amendments) Regulations 2024: These Regulations amend Schedules 9ZD and 9ZE and Parts 1 and 2 of Schedule 9ZF to the Value Added Tax Act 1994 (c. 23) (“VATA 1994”), which introduced two optional schemes to simplify VAT accounting on distance selling transactions.
- The Packaging Waste (Data Reporting) (Scotland) Amendment Regulations 2024: This update revises the definitions of “household packaging” and “exempt packaging”, and to clarify the division of responsibilities between brand owners, packer/fillers, importers and first UK owners, and distributors. These Regulations additionally amend the principal Regulations to require SEPA to publish a list of large producers and produce guidance in relation to the definition of “household packaging”, to require scheme operators to monitor the accuracy of the information provided by producers to a scheme, and make other amendments. Regulation 18 is a transitional provision to address data reporting obligations for the period from 1st January 2024 to 30th June 2024.
