This Practice Note covers current, forthcoming and potential devolved taxes and tax administration measures in: • Scotland • Wales, and • Northern Ireland Where a devolved tax is in force, links to more detailed information elsewhere in Practical Guidance are provided. For a general introduction to devolution in Scotland, Wales and Northern Ireland, see Practice Note: An introduction to devolution in Scotland, Wales and Northern Ireland. Devolution in Scotland Tax administration and compliance The Revenue Scotland and Tax Powers Act 2014 (RSTPA 2014): • establishes Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) as part of the Scottish Administration independent from Scottish Ministers • sets out Revenue Scotland’s functions, including its general function to collect and manage devolved taxes and particular functions relating to devolved taxes—excluding council tax and business rates, the devolved taxes are land and buildings transaction tax (LBTT) and Scottish landfill tax—including (1) providing information and assistance to the Scottish Ministers and taxpayers and others, (2) resolving complaints and disputes, and (3) promoting tax compliance and working to protect against tax fraud

The Local Government and Social Care Ombudsman has reported that Devon County Council will review how it calculated allowances to nearly 300 families who look after children as special guardians. This comes after an investigation by the LGSCO found the council was wrongly deducting child benefit from all special guardians receiving universal credit. These families will receive a sum equivalent to any deductions wrongly made.

The Department for Education (DfE)’s Secretary, Bridget Phillipson outlined the core tenets of an upcoming schools’ white paper during a speech at the Centre for School Trust conference today. Key policy announcements include a £740m investment to create 10,000 additional places for children with special educational needs and disabilities in both mainstream and specialist schools, and the introduction of a statutory assessment in year eight to measure reading fluency and comprehension. The government will set a new target for 90% of children to achieve the expected standard in phonics by the end of year one, launch a National Year of Reading programme, and provide a library in every primary school. Additionally, Professor Becky Francis will review the National Curriculum to ensure it is ‘fit for the future’.

The Department for Education (DfE) has issued updated statutory guidance on Early Education and Childcare, effective from 1 April 2025, concerning local authorities' duties under the Childcare Acts 2006 and 2016. The latest revision introduces a new 'Chargeable extras: template' and reinforces key principles regarding free childcare entitlements. The guidance explicitly reaffirms that both 15 and 30-hour entitlements must be provided without charge to parents, prohibiting mandatory charges in relation to free hours. The update also incorporates changes to Ofsted inspection judgements for state schools inspected after 2 September 2024 and provides clarification on eligibility criteria for two-year-olds across both entitlements. Local authorities are required to follow this statutory guidance unless there is substantial justification for deviation.

The Department for Education (DfE) has published amendments to its Good Estate Management for Schools guidance introducing a new 'Assess and manage flood risk in schools' checklist. The updates include revisions to both the sustainability and health and safety sections of the guidance, with new content focusing on water management and flood risk assessment procedures for school estates. The changes aim to enhance schools' capability to identify and mitigate flood-related risks.

The Department for Education (DfE) has updated its policy paper on regional care cooperatives (RCCs) with the addition of a policy statement, setting out how the local authority-led bodies will operate in partnership with health and youth justice services to plan and commission placements for children in care. The policy statement also confirms that the DfE is working with two pathfinder regions to co-design the RCC model and establish minimum requirements for future cooperatives. In terms of next steps, an expression of interest will be launched in spring 2026, supported by funding to enable the establishment of up to six new RCCs.

The Department for Education (DfE) has progressed the Children's Wellbeing and Schools Bill to its second reading in Parliament, introducing significant reforms to safeguard vulnerable children and improve educational oversight. Key measures include establishing registers for children not in school, implementing a unique identifier for every child and granting local authorities enhanced powers to ensure proper education and intervene in unsuitable home environments. The Bill also addresses the automatic right to home education for children under protection plans, mandates multi-agency safeguarding panels and introduces cost-saving measures such as capping branded uniform items and providing free breakfast clubs in primary schools. These reforms aim to tackle the increasing number of children missing from education and protect them from exploitation and abuse, while also alleviating financial pressures on families.

The Department for Education (DfE) and the Department of Health and Social Care (DHSC) have announced that the government will roll out the new Experts at Hand service across England from September 2026. The service will improve access to speech and language therapists, occupational therapists, specialist teachers and educational psychologists, who will work directly with mainstream schools, early years settings and colleges. Its purpose is to identify children’s and young people’s needs earlier and provide support quicker. The government stated that the initiative is part of wider plans to transform special educational needs and disabilities (SEND) provision and improve consistency between local areas. It has also issued local guidance and appointed an expert panel to develop National Inclusion Standards and Specialist Provision Packages.

The Department for Education (DfE) and Department of Health and Social Care (DHSC) have launched a call for evidence on early years screen time and usage for children aged 0–5 years. The government has committed to publishing the guidance in April 2026. The call for evidence will close on 16 February 2026.

The Department for Education (DfE) and the Department of Health and Social Care (DHSC) have published updated guidance for local authorities on implementing Best Start Family Hubs and Healthy Babies services starting in April 2026. The guidance presents a strategic overview and vision for transforming family services, outlining the goals and expected outcomes. It details delivery expectations, including reporting requirements, implementation support and preparatory steps to ensure a successful rollout. The documentation includes guidance specifically for local authorities, broader service expectations and an intervention menu addressing parenting and home learning environments. This initiative supports the rollout of up to 1,000 hubs across all local authorities by the end of 2028, with 800 hubs expected to be operational by the end of April 2026.

The Department for Education (DfE) and the Department for Science, Innovation and Technology (DSIT) have invited education technology (EdTech) companies and artificial intelligence (AI) developers to bid to develop AI-powered tutoring tools to support disadvantaged pupils. The tools are intended to deliver personalised learning aligned with the national curriculum for pupils in Years nine and 10 across subjects including English, maths and science, aiming to improve outcomes and reduce attainment gaps, with potential to support up to 450,000 pupils annually. Up to eight organisations will be selected to form a ‘Pioneer Group’, each receiving £300,000 to design and test tools in classrooms. Trials are expected to begin in summer 2026 under teacher supervision, with a potential national rollout from 2027. The government states that tools must be safe, age-appropriate and aligned with classroom practice, and must demonstrate clear benefits for disadvantaged pupils. They will be co-designed with teachers and are intended to support, rather than replace, educators by providing tailored assistance and insights into pupil progress. The government is also developing national benchmarks to ensure AI tools are accurate and safe, and will provide access to an AI Content Store to support development.

The Department for Education (DfE) and the Education and Skills Funding Agency (ESFA) have updated the guidance on record keeping and retention for academies and academy trusts in England. As of 28 January 2025, the guidance now includes an updated link to the ESFA enquiries form. Additionally, links to the Information and Records Management Society's academies toolkit have been removed, as this resource is no longer freely accessible.