UK ministers have now fixed the revenue bar that will decide who pays Online Safety fees. A statutory instrument laid before Parliament on 20 November 2025 sets a £250m qualifying worldwide revenue threshold, with the first charging year running from 1 April 2026. Made on 18 November and coming into force on 11 December, the instrument is the first under section 86 and is signed by DSIT minister Kanishka Narayan.

Crossing the threshold triggers two duties under the Online Safety Act 2023: to notify Ofcom and to pay an annual fee. The measure captures providers of regulated services, typically large user-to-user and search platforms, whose qualifying worldwide revenue attributable to the relevant service meets or exceeds £250m. The rules apply regardless of where a company is headquartered.

Timelines matter. For the initial year, providers must notify Ofcom within four months of commencement, which sets a deadline of 11 April 2026, and fees will relate to the charging year that spans 1 April 2026 to 31 March 2027. The Department for Science, Innovation and Technology confirms the regime extends across England, Scotland, Wales and Northern Ireland.

The definition of qualifying worldwide revenue comes from the 2025 regulations on that topic and refers to revenue a provider receives that is referable to its regulated service. Importantly, the qualifying period is the second calendar year before the charging year. In practice, that means calendar year 2024 decides whether a platform pays fees in 2026/27.

Ofcom will determine each fee by reference to qualifying revenue and any other factors it considers appropriate, rather than a flat charge. Budget owners should plan for a proportionate approach grounded in revenue and be ready to evidence how service-level revenue has been calculated.

Exemptions remain possible. Section 83 allows providers to avoid notification where an exemption has been published by Ofcom and approved by the Secretary of State. Ofcom will publish details of any approved exemptions on its website so firms can confirm whether they fall outside scope.

The threshold follows an Ofcom consultation held between October 2024 and January 2025, with formal advice sent to ministers in June 2025. There is no separate Better Regulation impact assessment for this instrument because it concerns a charge, but Ofcom’s consultation and final policy statement include impact analysis. Ministers are required to keep the threshold under review.

For investors, this looks like a contained compliance expense for the biggest platforms, but it is a firm signal that online safety oversight is moving into a steady-state, fee-funded phase. For mid-market players inching over £250m, the combination of fees, revenue attribution by service, and ongoing reporting will lift operating costs and sharpen focus on sustainable monetisation.

Finance and legal teams can move early. First, validate the 2024 qualifying worldwide revenue and the methodology used to attribute revenue to the regulated service. Second, build an accrual for the 2026/27 fee within budget cycles that may not align with the charging year. Third, prepare an audit trail and a board-level sign-off ahead of the 11 April 2026 notification.

A worked example helps. Suppose a platform reported £1.2bn global revenue in calendar 2024, of which 25% is referable to its user-to-user regulated service worldwide. Its qualifying worldwide revenue would be £300m, above the threshold, so it would need to notify Ofcom by 11 April 2026 and budget for a 2026/27 fee. A peer at £240m would fall below the bar this year but should monitor reviews.

Accounting calendars will need tidy reconciliation. The charging year is fixed in law as 1 April to 31 March, while many groups report on a 31 December or 31 March year-end. Expect to see fee accruals disclosed in 2026 interims, with adjustments once Ofcom confirms the amount.

What to watch next: Ofcom’s publication of any exemptions and the detailed fee methodology, and any early signals that ministers might adjust the £250m line in subsequent reviews. Until then, the practical task is clear: use 2024 revenue, decide if the threshold is met, notify by 11 April 2026, and carry the cost in 2026/27.