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UK rules by nation
The same job can follow different rules in England, Scotland, Wales and Northern Ireland. Here is who to ask and which rules apply, with the official source for each.
Same job, different rules
Employment law in Northern Ireland is separate, and Scotland and Wales differ on tax and bank holidays. Pick where the work happens.
- Employment advice
Acas. Covers England, Scotland and Wales.
- Equality law
Equality Act 2010. Regulator: the Equality and Human Rights Commission.
- New starters
Check the right to work before they start. Give the principal written statement on day one and the rest within 2 months. GOV.UK
- Bank holidays
8 a year, shared with Wales. Dates on GOV.UK
- Income tax
UK rates: 20%, 40% and 45% in 2026 to 2027. GOV.UK
- Data protection
UK GDPR, regulated by the Information Commission (the ICO until 30 September 2026).
Sources checked 30 October 2026. General information, not legal advice. All UK rules and sources
- Employment advice
Acas, as in England and Wales.
- Equality law
Equality Act 2010. Regulator: the Equality and Human Rights Commission.
- New starters
Same as England: right-to-work check before they start, principal written statement on day one. GOV.UK
- Bank holidays
10 in 2026. Scotland has 2 January, the first Monday in August, St Andrew's Day and, in 2026, a World Cup bank holiday on 15 June, but not Easter Monday. Dates on GOV.UK
- Income tax
Scottish rates on earnings: six bands from 19% to 48% in 2026 to 2027. GOV.UK
- Data protection
UK GDPR, regulated by the Information Commission.
Sources checked 30 October 2026. General information, not legal advice. All UK rules and sources
- Employment advice
Acas, as in England and Scotland.
- Equality law
Equality Act 2010. Regulator: the Equality and Human Rights Commission.
- New starters
Same as England: right-to-work check before they start, principal written statement on day one. GOV.UK
- Bank holidays
8 a year, the same as England. Dates on GOV.UK
- Income tax
Welsh rates are set by the Welsh Government. In 2026 to 2027 they match England. GOV.UK
- Data protection
UK GDPR, regulated by the Information Commission.
Sources checked 30 October 2026. General information, not legal advice. All UK rules and sources
- Employment advice
The Labour Relations Agency, not Acas. Employment law in Northern Ireland is separate. nidirect
- Equality law
Northern Ireland's own equality laws. The Equality Act 2010 does not apply, apart from three provisions. Body: the Equality Commission for Northern Ireland.
- New starters
Check the right to work before they start. Employees get a written statement within two months of starting. nidirect
- Bank holidays
10 a year, including St Patrick's Day and the Battle of the Boyne in July. Dates on GOV.UK
- Income tax
UK rates: 20%, 40% and 45% in 2026 to 2027. GOV.UK
- Data protection
UK GDPR, regulated by the Information Commission.
Sources checked 30 October 2026. General information, not legal advice. All UK rules and sources
How we check
For anything with legal or money consequences we use the most official source we can find, in this order:
- The law itself, on legislation.gov.uk.
- The regulator or statutory body: Acas, the Labour Relations Agency, HMRC, Companies House, the Information Commission, the equality bodies.
- Government guidance: GOV.UK and nidirect.
- The AI company's own documents, for what its product does.
AI-written explanations never count as a source. Every page that relies on a rule says when we last checked it. Last full check: 30 October 2026.
Changes we are watching
- The Information Commissioner's Office became the Information Commission on 30 September 2026. Its guidance on AI and on data minimisation is marked as under review.
- Identity checks for company directors and people with significant control became a legal requirement on 18 November 2025, with a 12-month transition.
- The EHRC's guidance on discriminatory adverts is marked as under review.
Spotted something out of date? Tell us and we will check it within a week.
Every source we use
Employment advice and law
- Acas: advice for England, Scotland and WalesFree, impartial advice on workplace rights and rules for every worker and employer in England, Scotland and Wales.
- Labour Relations Agency (Northern Ireland)Employment relations advice for Northern Ireland.
- nidirect: employment, training and careersNorthern Ireland government guidance. For employment rights questions it points to the Labour Relations Agency.
- GOV.UK: employment status guidance for HR professionalsCovers Great Britain only, because employment law is devolved in Northern Ireland.
- GOV.UK: written statement of employment particularsIn Great Britain, the principal statement is due on the first day of employment and the wider written statement within 2 months.
- nidirect: written statement of employment particularsIn Northern Ireland, employees are entitled to a written statement within two months of starting work.
- GOV.UK: check a job applicant's right to workYou must check someone is allowed to work in the UK before you employ them. This applies across the UK.
- Acas Code of Practice on disciplinary and grievance proceduresThe steps employers and employees in Great Britain should follow in disciplinary and grievance situations.
- LRA: disciplinary proceduresNorthern Ireland's Code of Practice on Disciplinary and Grievance Procedures sets out the steps to follow.
- GOV.UK: flexible workingThe legal right to request flexible working in Great Britain.
- nidirect: flexible working and work-life balanceFlexible working rules in Northern Ireland.
Recruitment and equality
- Acas: advertising a jobJob descriptions, person specifications and wording that could discriminate, such as "recent graduate" or "highly experienced".
- GOV.UK: preventing discrimination in recruitmentOnly use phrases like "recent graduate" or "highly experienced" when they are real requirements of the job.
- Equality and Human Rights CommissionBritain's equality and human rights regulator.
- EHRC: discriminatory advertsTerms such as "young and dynamic" may be unlawful, and so may a language requirement that the job does not genuinely need. Marked under review.
- Equality Commission for Northern IrelandNorthern Ireland's equality body.
- ECNI: personnel specificationsAvoid age-coded phrases such as "young person" or "recent graduate", and English standards higher than the job needs.
- ECNI: job descriptionsAvoid job titles with a male, female or age connotation, such as "office junior".
- LRA: advertising a jobRecruitment advertising in Northern Ireland must not discriminate. Points to Equality Commission guidance.
- LRA: describing the jobDescribe the job itself, not the person doing it now.
- Equality Act 2010, section 217The Act is law in England, Wales and Scotland. Only three of its provisions extend to Northern Ireland.
Dates, tax and pay
- GOV.UK: UK bank holidaysOfficial dates for England and Wales, Scotland, and Northern Ireland.
- GOV.UK: Income Tax rates2026 to 2027: 20% basic, 40% higher and 45% additional rate in England, Wales and Northern Ireland.
- GOV.UK: Scottish Income TaxSix Scottish bands, from 19% to 48%, on wages, pensions and most other income in 2026 to 2027.
- GOV.UK: Welsh rates of Income TaxSet by the Welsh Government. For 2026 to 2027 they are the same as in England and Northern Ireland.
- GOV.UK: VAT ratesStandard rate 20%, reduced rate 5%, zero rate 0%.
- GOV.UK: register for VATYou must register when taxable turnover goes over £90,000 in 12 months, or is expected to in the next 30 days. The threshold has been £90,000 since 1 April 2024.
- GOV.UK: National Minimum Wage ratesFrom 1 April 2026: £12.71 an hour for workers aged 21 and over.
Companies
- Companies House: find and update company informationThe official register. Companies House does not check the accuracy of the information filed.
- GOV.UK: verify your identity for Companies HouseIdentity checks for directors and people with significant control became a legal requirement on 18 November 2025, with a 12-month transition.
- GOV.UK: check a UK VAT numberCheck that a supplier's VAT number is valid before you pay VAT to them.
Data protection and AI
- GOV.UK: Data (Use and Access) Act 2025 commencementThe Information Commissioner's functions moved to the new Information Commission on 30 September 2026.
- ICO: what is special category data?Health, ethnic origin, religious beliefs, trade union membership, sexual orientation and similar data need extra protection under UK GDPR.
- ICO: data minimisationPersonal data must be adequate, relevant and limited to what is necessary. Marked under review after the Data (Use and Access) Act 2025.
- ICO: guidance on AI and data protectionHow UK GDPR applies to AI. Marked under review after the Data (Use and Access) Act 2025.
- Acas: tips on using AI at work (news release, 15 May 2025)Employers should have clear policies on AI at work, and staff should take care putting personal or business-sensitive information into public tools.
All opened and checked on 30 October 2026. General information, not legal advice.