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Renewable heat incentive (RHI) The RHI, applicable across Great Britain, was a government-backed programme offering financial support to encourage the use of renewable heat and biomethane, but it stopped accepting new applications from 31 March 2022. These incentives aimed to tackle barriers to uptake, notably high up-front costs and ongoing operating expenses. The scheme ran in two phases: Phase 1 launched in November 2011 for non-domestic installations in the industrial, commercial and public sectors. The non-domestic RHI closed to new applicants on 31 March 2021. Phase 2 covered the domestic RHI (formerly under the Renewable Heat Premium Payment), introduced in April 2014. The domestic RHI closed to new applicants on 31 March 2022. While both the non-domestic and domestic schemes are now closed to fresh applicants, those accredited before closure may continue receiving payments under the scheme. The non-domestic RHI was initially established under the Renewable Heat Incentive Scheme Regulations 2011 (2011 Regulations), SI 2011/2860...
This Flowchart This Flowchart supports your decision on whether a data protection impact assessment (DPIA) is necessary when initiating a new project that involves personal data from the outset, helping you decide effectively. It sets out: three scenarios in which a DPIA is mandatory under Article 35(3) of Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR); and ten further processing activities for which the Information Commissioner’s Office (ICO) requires a DPIA to be carried out Where a DPIA is not needed, you should think about using a simpler form of review, which we call a privacy impact assessment (PIA) instead. The Flowchart enables you to determine which assessment—DPIA or PIA—best fits your project in practice. For additional guidance on DPIAs and PIAs, see Practice Note: How to complete a data protection impact assessment—DPIA...
In this issue: Targeted support regime Trustees, governance and administration Personal pension schemes Funding and investment Pensions dashboards Public sector pension schemes Dates for your diary Trackers Targeted support regime HM Treasury and FCA finalise framework for new targeted support regime On 11 December 2025, HM Treasury (HMT) and the Financial Conduct Authority (FCA) confirmed the design of the forthcoming targeted support regime—hailed as the most substantial shift to the advice/guidance divide in over ten years. After parallel consultations in summer 2025, the government and the FCA have published their decisions and implementation timetables. The framework is intended to tackle the longstanding ‘advice gap’ by permitting authorised firms to deliver personalised, recommendation-led assistance to cohorts of consumers with comparable profiles and situations, without amounting to ‘advising on investments’ under Article 53 RAO of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, SI 2001/544 (RAO). The regime is expected to commence in April...
What was the background to the consultation? On 15 May 2025, the government issued a formal consultation paper setting out detailed proposed reforms to the LGPS in England and Wales, together with accompanying draft regulations to enact them. The exercise centred on changes the government plans to deliver to widen access, improve fairness and simplify administration within the LGPS across the scheme. Survivor benefits and death grants Actions to tackle the gender pension gap Opt-out data collection Forfeiture rules and provisions Outstanding matters under the McCloud remedy A suite of technical regulatory amendments The consultation formally closed on 7 August 2025, and the results were published on 2 February 2026. There were 172 responses, including 49 administering authorities, 25 employers, 68 members, the LGPS Scheme Advisory Board, the LGA, the LGPC, the LGPS National Pension Officer Group, a government department, four trade unions, plus professional bodies, and software and administration providers. What was the outcome of the...
In this issue: Brexit highlights Brexit SIs Post-Brexit transition guidance Constitutional and administrative law Equality and human rights Judicial review Information law Public procurement Subsidy control and State aid Other Public Law news Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Brexit highlights Cabinet Office publishes evaluation of Common Frameworks The Cabinet Office has released a review of the Common Frameworks, assessing how the UK Government and the devolved administrations collaborate after Brexit. Drawing on proforma data across 28 frameworks and six case studies, the review concluded that, although the frameworks support effective intergovernmental collaboration, there is scope to enhance cross-framework alignment, stakeholder participation and central guidance. It also observed that many processes within the frameworks remain untried, with limited examples of formal dispute resolution or managing divergence, and recommends continued evaluation as the frameworks mature. See: LNB News 18/07/2025...
ARCHIVED: This Practice Note has been archived and is not maintained. How are contracts for difference (CfD) and the renewables obligation (RO) connected? The renewables obligation (RO) is designed to stimulate investment in renewable generation. It achieves this by placing a duty on customer-facing electricity suppliers—who obtain electricity from generators, whether directly or indirectly—to procure an ever-increasing share of their wholesale supply from renewable sources. The Secretary of State (SoS) for Business, Energy and Industrial Strategy (BEIS) determines the proportion required each period. Suppliers prove compliance by submitting renewable obligation certificates (ROCs) to the Office of Gas and Electricity Markets (Ofgem). New ROCs are issued solely to accredited renewable generators, encouraging suppliers to purchase renewable output (together with separately priced ROCs) from such projects, thereby delivering a degree of financial support to those developments. For further details, see Practice Note: Renewables Obligation (RO)—accreditation of renewable electricity generators [Archived]. On 31 March 2017, the RO closed to most categories of new generation. The RO will continue to...
Meaning of ‘non-executive director’ The broad definition of ‘director’ is not closed. Under the Companies Act 2006 (CA 2006), a director is any person who occupies the office of director, whatever title they hold. Accordingly, this covers both executive and non-executive directors (NEDs). Executive directors are typically authorised, either by the company’s constitution or by authority delegated from the board, to manage the company’s day-to-day affairs, and they usually have a full-time service contract. NEDs generally: have no executive powers play a pivotal role in the company’s corporate governance are not employees of the company There are a number of challenges around granting shares to NEDs. This Practice Note considers the issues to assess when offering shares or share-based remuneration to NEDs, including: the potential impact on the NED’s independence the share dealing provisions of Assimilated Regulation (EU) 596/2014 for the UK, and the Market Abuse Regulation (Regulation (EU) 596/2014) previously and for the EU ...
This practice note applies to defined benefit occupational pension schemes The importance of identifying a scheme’s statutory employer(s) A fundamental element of the law governing occupational pension schemes, particularly defined benefit (DB) schemes, is that the main burden of supporting the scheme lies with its sponsoring employers, as a matter of law alone indeed. An employer might have exited the scheme previously without settling all liabilities owed to it; in such circumstances they may still be a ‘statutory employer’ even though they no longer participate. They may therefore continue to bear obligations in relation to the scheme. Under the registered pension scheme regime, various specific obligations fall upon those who qualify as ‘statutory employers’, a notion carried over from the earlier tax-exempt approval regime in force before A-day (for further information on the pre A-day regime, see The pre A-day pensions tax regime [Archived]). These duties will typically extend beyond those that a participating employer assumes under the scheme’s trust deed and rules. For...
PART ONE—GENERAL PROVISIONS 1 Definitions and interpretations This Rule sets out the glossary for the Plan and how those terms should be read. Defined expressions cover, among others: Awards and outcomes: Contingent Awards, Restricted Awards, Matched Awards, Options and Cash Awards, together with Date of Grant, Option Price, Exercise Price, Market Value, Dividend Equivalent and the concept of Vesting; People and entities: the Company (acting through the Board or a duly authorised committee, which may include the Remuneration Committee), Eligible Employees, Participants (and their personal representatives), the Group and its Subsidiaries, Associated Companies, the Grantor, the Nominee, the Trustee and Trust, and HMRC; Timeframes and dealing: Financial Year, Dealing Day, Closed Period, Grant Period, Holding Period, Relevant Period and the Plan Period; Shares and schemes: Shares, Employees’ Share Scheme and Company Share Scheme, Invested Shares and Invested Share Amount, and Matched Awards linked to such co‑investment; Legal and tax concepts: Control (as in ITA 2007, s995), ITEPA, Tax liabilities and any...
Adopted by the Directors on [ insert date ] 1 Definitions 1.1 In this Scheme, unless the context dictates otherwise, the following terms shall have the meanings set out below: Agreement – in respect of an Option, the contract entered into by an Eligible Employee [ and the Grantor ] granting that Option, in such form as the Directors may determine from time to time; [ Closed Period – a period during which the Directors are prohibited from dealing in shares under the UK Market Abuse Regulation (Assimilated Regulation (EU) 596/2014) or any other regulation, legislation or code relating to securities transactions that applies to the Company, including any share dealing code of the Company; ] Company – [ insert name of company ] (Company No [ insert registered number ]) at [ insert company registered address ]; Control – has the meaning given in ITEPA 2003, s 719; Date of Grant – in relation to an Option,...