theodi/ndl-core-corpus huggingface dataset:
DVA Monthly Tests Conducted Statistics: October 2025
Source: gov.uk (2025-11-14)

A monthly publication providing statistics on vehicle, driver, and theory tests conducted by the Driver & Vehicle Agency (DVA) in Northern Ireland.

The statistics reported within this publication include provisional headline volumes of vehicle, driver, and theory tests conducted during October 2025. Statistics on the volumes of test applications are also included. Trend series from April 2014 onwards are provided for comparison.
Kyoto Fusioneering and Astral Systems join Culham fusion hub
Source: gov.uk (2025-06-17)

UKAEA's Culham Campus welcomes Kyoto Fusioneering and Astral Systems as its latest tenants.

Two pioneering companies, Kyoto Fusioneering and Astral Systems, have joined the growing cluster of fusion technology and AI organisations at United Kingdom Atomic Energy Authority’s (UKAEA) Culham Campus.

The arrival of Kyoto Fusioneering and Astral Systems marks another significant step in the evolution of Culham Campus as a community of like-minded people. The site has organisations across sectors including fusion energy, robotics, autonomous vehicles, and computing, supporting the UK’s ambition to lead the global quest for commercial fusion energy.

Kyoto Fusioneering, a leading developer of fusion technologies, and Astral Systems, a leader in compact fusion innovations, bring cutting-edge capability to Culham, enhancing the dynamic ecosystem of science and technology tenants already based on site.

Tim Bestwick, Deputy CEO, UKAEA, said:

We are delighted to welcome Kyoto Fusioneering and Astral Systems to Culham Campus. Their presence demonstrates the growing momentum in the UK’s fusion technology sector and the strength of our innovation ecosystem. Culham is not just the home of the UK’s fusion programme – it is the UK’s first AI Growth Zone and is fast becoming the go-to location for industry, academia and investors focusing on high technology innovation.

Richard Pearson, Co-founder and Chief Innovator at Kyoto Fusioneering, added:

Being part of the Culham Campus community is an important milestone for Kyoto Fusioneering. Culham represents a world-class environment for fusion innovation, and we are excited to contribute our expertise and collaborate with the brilliant minds here to help realise a fusion-powered future.

Talmon Firestone, Co-founder and CEO, Astral Systems, said:

Securing space at Culham Campus marks another important step in deepening our relationship with UKAEA. With its world-class facilities and collaborative environment, Culham is the ideal home for our work on the Small-Scale Experiment for Tritium Breeding (SSETB) and future Fusion Futures initiatives. We’re excited to grow our presence here and continue contributing to the UK’s fusion ecosystem.
COM80084 - Interest: how interest is calculated: clerical calculation of credit or debit interest (Action Guide menu)
Source: gov.uk (2025-11-14)


This page is currently under review

COM80085 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80085)

Credit or debit interest: clerical charge (HMRC Payments)

COM80086 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com80086)

Credit or debit interest: clerical charge (debt management)
296 Park West, Edgware Road, London, W2 2QN: LON/00BK/OC9/2024/0634
Source: gov.uk (2025-04-11)

Residential Property Tribunal Decision of Mr A Harris LLM FRICS FCIArb on 12th March 2025

Read the full decision in 296 Park West, Edgware Road, London, W2 2QN: LON/00BK/OC9/2024/0634 (https://assets.publishing.service.gov.uk/media/67e5448955be617e1490d61c/25.03.12_296_Park_West_Costs_Decision.pdf).
Mr K Iwuanyanwu v Quality Protects Children Ltd: 6008599/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr K Iwuanyanwu v Quality Protects Children Ltd: 6008599/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6908d7b75e080b12248981b3/Mr_K_Iwuanyanwu_v_Quality_Protects_Children_Limited_-_6008599_2024_-_Judgment.pdf).

Read the full decision in Mr K Iwuanyanwu v Quality Protects Children Ltd: 6008599/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6891e22da34b939141463f3a/Mr_K_Iwuanyanwu_v_Quality_Protects_Children_Limited_-_6008599_2024_-_Reasons.pdf).
39B Linacre Road, London NW2 5AY: LON/00AE/LSC/2024/0691
Source: gov.uk (2025-09-23)

Residential Property Tribunal decision of Judge Nikki Carr and Mr John Naylor FRICS dated 8 September 2025.

Read the full decision in 39B Linacre Road, London NW2 5AY: LON/00AE/LSC/2024/0691 (https://assets.publishing.service.gov.uk/media/68beb7d244fd43581bda1c76/250829_39B_Linacre_Road_Decision_Final.pdf).
Mr R Anderson v Engineius: 2302663/2024
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Mr R Anderson v Engineius: 2302663/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6762d5a8cdb5e64b69e3079b/Mr_Robin_Anderson_v_Engineius_2302663-2024_Judgment_with_Reasons.pdf).

Read the full decision in Mr R Anderson v Engineius: 2302663/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/67a4852bbaccec3af36b3c06/Mr_Robin_Anderson_v_Engineius_2302663-2024_Judgment_xx-xxxx-xxxx_.pdf).
Somerset Levels and Moors Ramsar: nutrient neutrality calculator
Source: gov.uk (2025-05-27)

Calculate nutrient budgets for developments in the catchment of Somerset Levels and Moors Ramsar.

Use this calculator to work out the nutrient budget for proposed developments in the catchment of Somerset Levels and Moors Ramsar.

The calculator includes all the wastewater treatment work upgrades required under the new Water Industry Act 1991 duty, as announced in May 2024.

It also reflects improvements that will be made to wastewater treatment works between 2025 and 2030 under the Water Industry National Environment Programme (WINEP) as published in January 2025.

Instructions are given in the calculator, but you should also read the guidance document.

Find the guidance and all 27 calculators in the nutrient neutrality resources collection (https://www.gov.uk/government/collections/tools-and-resources-for-calculating-nutrient-neutrality).
West Oxfordshire District Council
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We West Oxfordshire District Council will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 West Oxfordshire District Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IHTM47072 - Long-term UK residence test: Pre 1975 Double Taxation Conventions
Source: gov.uk (2025-04-07)


The pre-1975 conventions do not apply deemed domicile. These conventions operate based on a person’s common law domicile.

France

The convention applies to UK Inheritance Tax and French duty imposed on death but not on occasions other than death i.e. lifetime transfers.

The convention applies a situs code which places assets in one country or the other depending on a person’s common law domicile.

Italy

The convention applies to UK Inheritance Tax and Italian estate and successions tax imposed on death but not on occasions other than death i.e. lifetime transfers.

The convention applies a situs code which places assets in one country or the other depending on a person’s common law domicile.

India

The convention applies to UK Inheritance Tax and Indian duty imposed on death but not on occasions other than death i.e. lifetime transfers.

Inheritance tax was abolished in India 1985.

The UK’s taxing rights will be restricted to only the UK assets held in the estate where a person’s common law domicile is India.

Pakistan

The convention applies to UK Inheritance Tax and Pakistan duty imposed on death but not on occasions other than death i.e. lifetime transfers.

There are no inheritance tax, estate or gift taxes in Pakistan.

The UK’s taxing rights will be restricted to only the UK assets held in the estate where a person’s common law domicile is Pakistan.
Evaluation of the Office for Value for Money
Source: gov.uk (2025-11-26)

HM Treasury evaluation of the Office for Value for Money

HM Treasury has evaluated the impact of the Office for Value for Money’s (OVfM) work. The evaluation assesses whether the OVfM has delivered its intended remit, whether its work is likely to have a lasting impact, and whether it was a good use of resources. It takes as a starting point the OVfM’s Evaluation Plan published in March 2025.
Miss O Onakoya v Adada Care Services: 1600726/2024
Source: gov.uk (2025-07-11)

Employment Tribunal decision.

Read the full decision in Miss O Onakoya v Adada Care Services: xx-xxxx-xxxx - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66699e2243c77d8616f7605f/Miss_O_Onakoya_v_Adada_Care_Services_xx-xxxx-xxxx_SO_UDL_Judgment.pdf).

Read the full decision in Miss O Onakoya v Adada Ltd T/a Adada Care Services: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/670e6586366f494ab2e7b89f/Ms_O_Onakoya_-V-_Adada_Care_Services_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Miss O Onakoya v Adada Ltd T/a Adada Care Services: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/686fc07ba08d3a3ca3b67a3b/xx-xxxx-xxxx_O_Onakoya_v_Adada_Care_Services_-_Written_Reasons.pdf).
PIM4180 - Repeal of Furnished Holiday Lettings rules : Capital Allowances
Source: gov.uk (2025-03-20)


The furnished holiday lettings rules cease to apply in tax years commencing on or after 6 April 2025 for Income Tax and for Capital Gains Tax, and for accounting periods commencing on or after 1 April 2025 for Corporation Tax and for Corporation Tax on chargeable gains.

Treatment before repeal

FHLs were treated in the same way as a trade for the purposes of capital allowances. FHL businesses were entitled to capital allowances on plant and machinery such as the furniture, white goods, etc. within the property whereasnon-FHL property businesses did not and still do not qualify for capital allowances on these items (see CA23060 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23060)).

Treatment after repeal

The special treatment of furnished holiday lettings (FHL) for capital allowances purposes no longer applies for periods of account commencing on or after 6 April 2025 for Income Tax and for accounting periods commencing on or after 1 April 2025 for Corporation Tax and there are transitional arrangements see -CA20025 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca20025) - Plant and Machinery Allowances (PMA): introduction: furnished holiday lettings business (repealed)
REJUVEN8 KOKOR0 CIC
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We REJUVEN8 KOKOR0 CIC will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 REJUVEN8 KOKOR0 CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Supervising panel engineers: contact details
Source: gov.uk (2025-11-10)

Appoint a panel engineer for your reservoir.

Supervising engineers are civil engineers qualified to supervise large raised reservoirs. Large raised reservoirs have a volume of at least 25,000 cubic metres above ground level.

Joint reservoir engineer panels for England and Wales

The Secretary of State and Welsh ministers have established new joint reservoir engineer panels for England and Wales.

The new panels started on 1 January 2022. They will run alongside and eventually replace the existing panels. From 1 January 2022, the list of panel engineers includes both the existing panel members and the new joint panel members. You can choose any engineer from the list.

For more information see the joint determination made by the Secretary of State and the Welsh ministers (https://www.gov.uk/government/publications/joint-reservoir-engineer-panels-determination).
Ms L Jenkins v B Price Mus-Max Specialist Ltd: 1306324/2024
Source: gov.uk (2025-04-08)

Employment Tribunal decision.

Read the full decision in Ms L Jenkins v B Price Mus-Max Specialist Ltd: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67f3e993d3f1efd2ce2ab8e9/Ms_L_Jenkins_v_B_Price_Mus-Max_Specialist_Ltd_-_Judgment_-_xx-xxxx-xxxx.pdf).
NW2 7BA, PDCG (Group Services) Limited: environmental permit issued – EPR/QP3706LH/V002
Source: gov.uk (2025-05-29)

View the permit issued for Data Centre Staples Corner, London under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: PDCG (Group Services) Limited
- Installation name: Data Centre Staples Corner
- Permit number: EPR/QP3706LH/V002
Mrs S Gourlay v Glasgow City Council: 121301/2008
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in Mrs S Gourlay v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67caea238c1076c796a45c3a/xx-xxxx-xxxx_S_Gourlay_v_Glasgow_City_Council.pdf).
Brook Lane Rest Home Ltd
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Brook Lane Rest Home Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Brook Lane Rest Home Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mindset Training Plymouth Ltd
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Mindset Training Plymouth Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Mindset Training Plymouth Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ports and marine facilities safety code
Source: gov.uk (2025-04-15)

Safety code for harbour authorities with statutory powers and duties in the UK.

Sets out a national standard for port marine safety.

The code applies to all harbour authorities and other marine facilities, berths and terminals in the UK.

This information is use in conjunction with practical guidance issued in ‘A guide to good practice on port marine operations (https://www.gov.uk/government/publications/a-guide-to-good-practice-on-port-marine-operations)’.
Tax Treatment of Remote Gambling
Source: gov.uk (2025-11-26)

This consultation proposes a new, single remote (e.g. online) gambling duty. Remote operators would no longer have to comply with up to three separate taxes.

This consultation invites views on a new single remote gambling duty. The consultation will run for 12 weeks and will close at midnight on 21 July 2025 Responses can be submitted on the online form (https://www.smartsurvey.co.uk/s/gamblingduty/).

This email address can be used to submit responses if you have accessibility requirements: xxx@xxx.xx (mailto:xxx@xxx.xx).
DBT: workforce management information September 2024
Source: gov.uk (2025-01-29)

Reports on departmental staff numbers and costs.

The Department for Business and Trade (DBT) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- Workforce Management Information - Department for Business and Trade (https://www.data.gov.uk/dataset/601438c1-4f0c-42f9-8816-45a7131a90a9/workforce-management-information-department-for-business-and-trade)
Mr M J Holland v Great Academies Education Trust: 2401197/2024
Source: gov.uk (2025-07-09)

Employment Tribunal decision.

Read the full decision in Mr M J Holland v Great Academies Education Trust: 2401197/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/686b98b22cfe301b5fb677b8/Mr_M_J_Holland_v_Great_Academies_Education_Trust_2401197_2024.pdf).
Current events in Turkey: UK Statement to the OSCE
Source: gov.uk (2025-04-04)

Ambassadors Holland says the UK is closely monitoring the situation in Turkey.

Thank you, Mr Chair. We are closely monitoring the situation in Türkiye. This is an ongoing domestic Turkish legal process, and the UK expects Türkiye to uphold its international commitments and the rule of law, including swift and transparent judicial processes.

We have raised recent events with the Turkish Government and the Foreign Secretary spoke with Foreign Minister Fidan to raise the UK’s concern.

The UK is a staunch supporter of democracy, human rights and the rule of law across the world and will always support the fundamental rights to freedom of speech, peaceful assembly and media freedom.
Spratton Parish Council
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Spratton Parish Council will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Spratton Parish Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

Breakfast club & coffee morning

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ability Matters Group Limited
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Ability Matters Group Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Ability Matters Group Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
INCHP11400 - Procedures: procedure 20: repayment procedures
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Energy Company Obligation 4 and the Great British Insulation Scheme: mid-scheme changes
Source: gov.uk (2025-06-12)

We're seeking views on proposed changes to the Energy Company Obligation (ECO4) scheme and Great British Insulation Scheme (GBIS).

We’re seeking views on:
- mid-scheme updates to the current Energy Company Obligation scheme (ECO4) and Great British Insulation Scheme (GBIS)
- the introduction to both schemes of a voluntary Pay-For-Performance mechanism (PFP)
PFP would reward participating suppliers for delivering retrofits with additional monitoring, thereby driving higher quality retrofits.

The consultation is open to all but of particular relevance to:
- energy suppliers
- energy efficiency installers
- energy efficiency measure manufacturers and associated software developers
- local authorities
- consumer groups
- academic groups
Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
17 Priory Terrace Kilburn London NW6 4DG: LON/00AG/LSC/2024/0627
Source: gov.uk (2025-07-10)

Residential Property Tribunal Decision of Tribunal members: Tribunal Judge I B Holdsworth FRICS and S Johnson MRICS on 7th May 2025.

Read the full decision in 17 Priory Terrace Kilburn London NW6 4DG: LON/00AG/LSC/2024/0627 (https://assets.publishing.service.gov.uk/media/685292c899b009dcdcb735d2/Final-_1stTTDN___17_Priory_Terrace_NW6_.pdf).
SPE13200 - Discharge of IP - methods of disposal: export refunds, IP and processed cheese (NI ONLY)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Common Agricultural Policy export procedures

An export refund is a payment to exporters to cover the difference between prices in the EU and those on the world market. If export refunds are claimed, IP cannot be claimed (and vice versa). If processed products incorporate free circulation goods on which export refunds could be claimed, a refund on that proportion of the goods may be claimed from the RPA.

Processed cheese

Export refunds may be claimed on the ingredients used to process cheese under CN code xx-xxxx-xxxx provided at least one of the ingredients was imported under IP. Refunds by the Rural Payments Agency (RPA) will only be paid on ingredients not entered to IP.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
IMPS09510 - Secondary legislation: the Value Added Tax Regulations 1995 (SI1995/2518)
Source: gov.uk (2025-12-09)


Regulation

Subject Matter

118

Enactments which do not normally apply to import VAT

119

Regulations which do not normally apply to import VAT

121D

Modifications and exceptions for the application of returned goods relief

123

-

124

-

125

-

126

Re-importation of goods exported for treatment or process

136, 137 and 138

-

139

-

140

-

141

-
Martin Egan reappointed as Non-Executive Director
Source: gov.uk (2025-10-02)

The Economic Secretary to the Treasury has reappointed Martin Egan as a Non-Executive Director of the UK Debt Management Office (DMO) Advisory Board.

The Economic Secretary to the Treasury, Lucy Rigby KC MP, has reappointed Martin Egan as a Non-Executive Director of the UK Debt Management Office (DMO) Advisory Board.

In this role Martin will continue supporting the DMO’s Chief Executive and senior team and bring considerable experience, skills and judgement to the full array of Advisory Board issues.

Martin will serve a second three-year term.

Economic Secretary to the Treasury, Lucy Rigby KC MP said:

“I am very pleased to confirm the reappointment of Martin Egan.

“His extensive knowledge and experience will continue to support the Debt Management Office in delivering its objective to support economic stability by effectively managing government debt.”

Dame Sue Owen, Non-Executive Chair, DMO Advisory Board, said:

“I fully support this reappointment. Martin brings the deep market knowledge and perspective that is so valuable to the Advisory Board and DMO executives.”

Jessica Pulay, Chief Executive Officer, UK Debt Management Office, said:

“I am delighted that Martin Egan will continue to serve on our Advisory Board as a Non-Executive Director. Martin’s knowledge and experience has been of immense value to the DMO since he joined the Advisory Board and we look forward to his continuing contribution over the coming years.”

About Martin Egan

Martin Egan has 39 years of experience in financial markets. Most of his career was spent at BNP Paribas in various roles including Managing Director Global Co-Head Primary and Secondary Credit, Vice Chairman of the Global Markets Client Board, and Chair of BNPP UK Ltd. He was also Chair of the Diversity and Inclusion Network at BNPP UK. Earlier in his career he held roles at JP Morgan Ltd., UBS Investment Bank and Credit Suisse First Boston.

Martin was also the Chair of the Board of the International Capital Market Association from May 2017 to May 2018, and a member of the Board for another 5 years before that.

Martin confirmed he has not engaged in any political activity in the last five years.

About the appointment process

The DMO is an executive agency of HM Treasury which is responsible for debt and cash management for the UK Government, lending to local authorities and managing certain public sector funds.

This reappointment was made by HM Treasury ministers, in line with the requirements of the Governance Code for Public Appointments.
Product Safety Report: Bronz Tone Maxi Tone Fade Milk (2501-0012c)
Source: gov.uk (2025-02-14)

Product Safety Report for Bronz Tone Maxi Tone Fade Milk presenting a serious chemical risk.

Summary

Product: Bronz Tone Maxi Tone Fade Milk

Hazard: The product presents a serious chemical risk as it contains hydroquinone and clobetasol propionate.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a serious chemical risk, as it was found to contain 2.2% w/w hydroquinone and 155mg/kg (0.02%) clobetasol propionate.

Hydroquinone is a skin sensitiser and may cause allergic contact dermatitis. Clobetasol propionate is a Glucocorticoid (Corticosteroid) and exposure to it may cause skin irritation.

The product does not meet the requirements of Regulation (EC) 1223/2009 or the Cosmetic Products Enforcement Regulations 2013.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD case number: 2501-0012c

Notified by: Local Authority Trading Standards
Sellafield Ltd Gender Pay Gap Report 2024
Source: gov.uk (2025-03-28)

Data on the difference in employees’ average earnings from 6 April 2023 to 5 April 2024.

The gender pay gap report demonstrates the work that still lies ahead. We are disappointed that both median and mean pay gaps have increased for 2024.

This is largely due to the combination of long-term gender distribution across grades, and the impact of complex payment practices.

We remain focused on ensuring that women are better represented at all levels of our organisation and are pleased that women increasingly see us as an attractive career option.

Figures this year suggest we are starting to see longer-term benefits of attracting women into early career routes as increasing numbers progress through our pay structure.

Since the data for this report was collected, we have also taken significant steps to improve representation.

We are proud to have recruited women into key executive roles, including Chief Finance Officer and SHEQ Director. These appointments reflect our ongoing commitment to gender pay equality and fostering a more inclusive leadership team.

In October 2024, we also introduced greater pay alignment between employees who had previously been engaged on different terms and conditions of employment. As a result, we have seen a positive shift in closing the median and mean pay gaps, as well as in the proportion of women working in the top 3 pay quartiles.

We acknowledge the findings of this report and remain focused on driving long-term meaningful change.

You can read the full report on the Gender Pay Gap Service website here. (https://gender-pay-gap.service.gov.uk/Employer/VI2g3NrR)
A&E attendances and emergency admissions for February 2025
Source: gov.uk (2025-03-13)

Monthly A&E performance and emergency admissions for all A&E types, including Minor Injury Units and Walk-in Centres.

The total number of attendances in the month for all A&E types, including Minor Injury Units and Walk-in Centres, and of these, the number discharged, admitted or transferred within four hours of arrival. Also included are the number of emergency admissions via A&E, and any waits of over four hours for admission following decision to admit. Data are shown at provider organisation level, from NHS Trusts, NHS Foundation Trusts, Primary Care Trusts and Independent Sector Organisations.

Official statistics are produced impartially and free from political influence.
Manufactured Animal Feed Statistics N. Ireland, October 2024
Source: gov.uk (2025-02-20)

Animal feed statistics are based on surveys and provide information on the quantities of feed used in Northern Ireland on a monthly, quarterly and annual basis

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.
Condition improvement fund: guidance for schools
Source: gov.uk (2025-10-20)

Information for schools and colleges on the condition improvement fund, which aims to keep buildings safe and in good working order.

The condition improvement fund is capital funding which:
- keeps school and college buildings in good working order
- supports a small number of expansion projects
Eligible academies, sixth form colleges and voluntary aided schools can apply for funding in an annual bidding round.

The information for applicants document includes information on:
- which schools are eligible
- projects that are appropriate for funding
- how we assess applications
Use the loan repayment calculator to work out your annual and total repayments.

Applications are now open for 2026 to 2027. Use the guidance on how to apply (https://www.gov.uk/guidance/schools-and-colleges-apply-for-the-condition-improvement-fund).

If you need to address urgent condition issues that pose the threat of immediate school closure, you can apply for urgent capital support (https://www.gov.uk/guidance/schools-and-colleges-apply-for-urgent-capital-support).
BLM16020 - Lease accounting: leasebacks and sub-leases: sale and operating leaseback under FRS 102
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105, and for lessors only under IFRS 16 and FRS 102 (2024 amendments).

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

Accounting for Sale and leaseback under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments) is covered at BLM17045 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17045).

Where the leaseback is an operating lease, the seller-lessee has disposed of substantially all the risks and rewards of ownership of the asset in the sale and so has realised a profit or loss on the disposal. Therefore, both the sale and the lease are usually recognised as such. However, the situation can be complicated if the sale is other than at fair value. FRS 102 (pre 2024 amendments) 20.34 outlines the accounting treatment for the different scenarios:

Sale at fair value

Where the sale is at fair value any profit or loss should be recognised immediately.

Sale at above fair value

If the sale price is above fair value, the seller-lessee shall defer the excess over fair value and amortise it over the period for which the asset is expected to be used.

Sale at below fair value

If the sale price is below fair value, the seller-lessee shall recognise any profit or loss immediately unless the loss is compensated for by future lease payments at below market price. In that case the seller-lessee shall defer and amortise such loss in proportion to the lease payments over the period for which the asset is expected to be used.

Guidance on the tax consequences of sale and leasebacks is at BLM35000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm35000) onwards.
DfT: spending over £500, August 2025
Source: gov.uk (2025-09-25)

Spending by a government procurement card (GPC), over £500.

Department for Transport (DfT) publishes details of all spending over £500 using a government procurement card (GPC) every month.

This data is also available on data.gov.uk (https://data.gov.uk/dataset/91765ff4-743f-4ba8-bfde-737bd1d0f921/department-for-transport-government-procurement-card-gpc-transactions).
Change of His Majesty’s Ambassador to the DPRK: Simon Wood
Source: gov.uk (2025-09-08)

Mr Simon Wood has been appointed His Majesty’s Ambassador to the Democratic People’s Republic of Korea.

Mr Simon Wood has been appointed His Majesty’s Ambassador to the Democratic People’s Republic of Korea in succession to Dr David Ellis OBE, who will be retiring from the Diplomatic Service. Mr Wood is taking up his appointment during September 2025.

Curriculum Vitae

Media enquiries

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Miss A Moore v Unison and Starting Point Recruitment: 6018761/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Miss A Moore v Unison and Starting Point Recruitment: 6018761/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68652e796569be0acf74db3c/Amanda_Moore_v_Unison___Starting_Point_Recruitement_-_6018761.2024_-_SO_Judgment.pdf).