{
  "url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/note",
  "json_url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025/note.json",
  "legislation": "ukdsi/2025/9780348273113",
  "legislation_title": "The Online Safety Act 2023 (Qualifying Worldwide Revenue) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-online-safety-act-2023-qualifying-worldwide-revenue-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made under the Online Safety Act 2023 (the “Act”).\nThey make provision about how the qualifying worldwide revenue (the “QWR”) of a provider of a regulated service, or of a group of entities, is to be determined. The concept of QWR is relevant for the purposes of (a) Ofcom setting fees payable by the providers of regulated services under Part 6 of the Act to recover its costs of exercising its online safety functions under the Act, and (b) calculating the maximum amount of a penalty under Schedule 13 to the Act.\nPart 2 of the Regulations prescribes how QWR should be calculated for the purposes of setting fees under Part 6 of the Act. Specifically, regulations 5 to 7 prescribe how the QWR of a provider should be calculated in respect of a “qualifying period”. This should be done by identifying only revenue that is referable to the regulated service(s) provided by it. Regulation 9 defines the qualifying period in relation to a charging year as the second calendar year preceding the one within which the charging year begins.\nParagraph 4(9) of Schedule 13 to the Act provides that the definition of QWR which applies for the purposes of Part 6 of the Act also applies when determining the maximum amount of a penalty payable by a person in respect of a regulated service provided by that person. Regulation 9 is not relevant for this purpose as the maximum amount of a penalty should be calculated by reference to the person’s QWR in their most recent complete “accounting period”. The term “accounting period” is defined in paragraph 4(8) of Schedule 13 to the Act.\nPart 3 of the Regulations prescribes how QWR should be calculated when determining the maximum amount of a penalty payable by a group of entities that are jointly and severally liable for a penalty in accordance with Schedule 15 to the Act. The definition of QWR under Part 3 is broader than under Part 2, and captures all revenues received by those entities during the most recent complete accounting period (whether or not they are referable to a regulated service).\nAn impact assessment of the effect that this instrument will have on the costs to business under the Better Regulation Framework has not been prepared as these Regulations are in connection with a tax, duty, levy or other charge. However, in accordance with section 7 of the Communications Act 2003, Ofcom carried out and published an assessment of the likely impact of implementing these Regulations in its public consultation (available at: www.ofcom.org.uk). An updated impact assessment was also included in its final policy statement (available at: www.ofcom.org.uk). An Explanatory Memorandum has also been published alongside the instrument on www.legislation.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348273113/note",
    "retrieved_at": "2026-10-30T14:38:57.964481+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}