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Guide

UK cookie law after the Data (Use and Access) Act

Since 5 February 2026 some analytics and preference cookies run without consent in the UK. Advertising tags still do not.

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11 min read
UK cookie law: the ICO guidance page listing the five exceptions to consent for storage and access technologies
On this page
  1. 01What changed on 5 February 2026
  2. 02Analytics without consent: the five conditions
  3. 03The appearance exception and fonts
  4. 04Which tags still need consent first
  5. 05How the ICO enforces it
  6. 06A site for the UK and the EU at once
  7. 07Checking your own site in twenty minutes

Under UK cookie law you no longer need consent for every analytics cookie: since 5 February 2026, cookies used only to count and improve how your own site is used may run without consent, as long as you explain them clearly and give visitors a free and simple way to object. Advertising cookies, tracking pixels and anything that follows a person across sites still need consent before they load.

The rule sits in regulation 6 of the Privacy and Electronic Communications Regulations 2003 (PECR), which the Data (Use and Access) Act 2025 amended. The Act received Royal Assent on 19 June 2025; the cookie changes and the new fines came into force on 5 February 2026. The Information Commissioner's Office (ICO) finalised its guidance on what it now calls storage and access technologies on 29 April 2026, after two consultations.

This guide covers what changed, the five conditions an analytics cookie has to meet, which tags stay behind a consent banner, what the ICO can now fine, and why a site that also serves visitors in the EU cannot simply take the UK minimum. The EU side of the question is answered in do I need a cookie banner.

What changed on 5 February 2026

PECR used to allow two exceptions to consent: storage needed to transmit a communication, and storage strictly necessary for a service the user asked for. Everything else, including a plain visitor counter, needed consent. The amended regulation 6 adds three new exceptions and raises the penalties to the level of the UK GDPR.

TopicUntil 4 February 2026Since 5 February 2026
Analytics for your own siteconsent requiredexempt if used only to improve your service, with clear information and a free opt-out
Remembering a visitor's choice of language, theme or layoutconsent, unless strictly necessaryexempt under the appearance exception, with information and a free opt-out
Locating a device to send emergency helpconsentexempt under the emergency assistance exception
Basket, login, security, the cookie choice itselfexemptexempt, unchanged
Advertising, ad measurement, cross-site trackingconsentconsent, unchanged
Maximum fine under PECR500,000 pounds17.5 million pounds or 4 percent of worldwide annual turnover, whichever is higher

The fines apply to breaches from 5 February 2026 onwards; they are not retrospective. The ICO has said it will publish new PECR enforcement guidance, and until then its existing Regulatory Action Policy applies.

In ICO language, a cookie is now one of many storage and access technologies. The guidance names tracking pixels, link decoration, local storage, device fingerprinting, and scripts and tags, and says the list is only illustrative. A Meta pixel that sets no cookie is still covered, and so is a script that reads a device fingerprint.

Three lanes for every cookie, tag and pixel on a UK site

Consent first

Nothing loads until the visitor says yes, and saying no is as easy as saying yes.

  • Advertising and remarketing pixelsMeta pixel, Google Ads tags, LinkedIn Insight
  • Ad measurement and frequency cappingnamed by the ICO as not exempt
  • Cross-site or cross-device trackingvisitor IDs linked to conversions or profiles
  • Session recordings of individualsunless used only for security
  • Social plugins for visitors who are not logged in

Notice and a free opt-out

No consent needed since February 2026, if you explain the purpose and offer a simple way to object.

  • Analytics for your own serviceaggregate counts, scroll depth, referrers, page speed, A/B tests
  • A provider acting as your processoronly to improve your site, not to feed its own ads
  • Appearance and preferenceschosen language, dark mode, screen size, a font library

No consent, no opt-out

Exempt as before: the site cannot work for this visitor without them.

  • Basket, login and checkout session
  • Security and fraud prevention
  • Remembering the visitor's cookie choice
  • Load balancing a page requestthe communication exception

An exception only holds when the cookie serves that one purpose; reuse the data for anything else and consent applies again.

The statistical purposes exception is the change most UK sites care about. It holds only when all five conditions are met:

  1. One purpose. The cookie or script exists only to collect statistics about how your service is used, with a view to improving it. A tag that also feeds advertising, conversion tracking or profiling is out of the exception, whatever else it does.
  2. Your own service. You are the provider of the website or app being measured. The ICO's examples of what fits are page-by-page visit totals, scroll depth and clicks, device and browser types, referring sites, A/B tests, coarse city or regional location, page speed and bounce rates.
  3. Clear and comprehensive information. Visitors are told what is measured and why, in a place they actually see, not only in a policy three links deep.
  4. A simple, free way to object. A switch in your cookie settings or a link in the footer that turns measurement off. Pointing people to their browser settings is not enough, the ICO says.
  5. No sharing beyond improving the service. The data may go to an analytics provider only so it can help you improve your site. That provider has to act as your processor, not use the data for its own purposes and not link it to other information.

What stays out, in the ICO's own examples: individual visitor logs or session recordings (unless used only for security), tracking whether someone saw an ad, visitor IDs linked to conversions, and profiling by IP address or behaviour. A recording tool that replays one visitor's session needs consent, even if you only use it to fix your checkout.

For a site that only wants to know which pages work, the cleanest route is measurement that sets no cookie and keeps no identifier at all. The ICO still expects you to describe it and to let people object, but you avoid the question of whether a third-party tool qualifies.

The appearance exception and fonts

The second new exception covers storage that adapts how the site looks or works to the visitor's own preference: the language they picked, dark mode, a layout that responds to the screen size. It does not cover tailoring content or ads to interests a site has inferred. The same two duties apply as for analytics: tell people and let them object, free of charge.

The ICO lists a font library under this exception, and names self-hosting as an option. A web font loaded from a third party's server sends that server the visitor's IP address with every page view. Hosting the font files on your own domain removes that request, and with it the need to explain a third party's role. In Germany the same question went to court; see are Google Fonts GDPR compliant.

None of the new exceptions touches advertising. The ICO is explicit that any advertising purpose, including ad measurement and frequency capping, falls outside the analytics exception. In practice that keeps these behind a banner in the UK:

  • the Meta pixel and Meta's Conversions API set up from the browser;
  • Google Ads conversion tags and remarketing lists, and Floodlight;
  • the LinkedIn Insight Tag, the TikTok pixel and similar platform tags;
  • embedded YouTube or Vimeo players that set cookies before a click, unless you use their privacy-enhanced mode and it truly sets nothing;
  • chat widgets and session recorders that identify a visitor across visits;
  • any identifier that links a visit to a later sale for an advertising platform.

For these, the old standard stands: nothing loads before the visitor chooses, the choice to reject is as easy as the choice to accept, and consent is specific, informed and as easy to withdraw as to give. The UK GDPR sets that standard, and our guide to UK GDPR vs EU GDPR covers where the two regimes now part ways.

If you run Google Ads, your banner also has to pass the visitor's choice to Google's tags through Consent Mode. What changed there in June 2026 is in Consent Mode and Google Analytics; how the pixel feeds a campaign is on Meta ads.

How the ICO enforces it

The ICO has been testing the most visited sites in the UK. In January 2025 it reviewed the top 200, raised concerns with 134 of them and announced it would look at the top 1,000. In December 2025 it reported that 979 of the top 1,000 now met its tests on advertising cookies: 415 passed at once, 564 changed their practices after letters and investigations, and 17 preliminary enforcement notices were issued. It said it would keep testing the top 1,000 periodically.

The tests it used are the ones to run on your own site:

  • no non-essential cookie is placed before the visitor has made a choice;
  • rejecting is as easy as accepting, on the first layer of the banner;
  • after a rejection, no non-essential cookie appears anyway;
  • consent can be withdrawn as easily as it was given.

The ICO says formal action is reserved for organisations that refuse to comply and that monetary penalties are for the most serious breaches. With a ceiling that now matches the UK GDPR, the cost of being one of those cases has changed.

A site for the UK and the EU at once

Most businesses with a UK audience also sell to Ireland, the Netherlands, Germany or France. EU law did not change on 5 February 2026. Article 5(3) of the ePrivacy Directive still requires consent for anything that is not strictly necessary, and most EU regulators count analytics as not strictly necessary. France is the exception that proves the rule: the CNIL exempts audience measurement only under strict conditions of its own, covered in CNIL cookie rules.

What your site doesVisitor in the UKVisitor in Belgium, Germany or the NetherlandsVisitor in France
First-party analytics to improve the siteno consent, with information and a free opt-outconsent requiredexempt only if the tool meets the CNIL's conditions
Remembering language or dark modeno consent, with information and opt-outstrictly necessary when the visitor chose itstrictly necessary when the visitor chose it
Advertising pixel or remarketing tagconsent before loadingconsent before loadingconsent before loading
Session recordingsconsentconsentconsent
Basket, login, securityno consentno consentno consent

There are two ways to handle this. One banner on the strictest rule for everyone is the simplest and the safest: it costs you some UK analytics data, nothing else. Or the site detects the visitor's country and shows a lighter UK notice with an opt-out, and the full consent banner for the EU. The second keeps more data but has to be built and tested, because a mistake in the detection means an EU visitor gets the UK treatment. The EU is also reviewing its own rules: the digital omnibus on cookies may move the EU closer to the UK model, but nothing has changed in EU law yet.

Checking your own site in twenty minutes

Open your site in a private window, with your browser's developer tools on the Application or Storage tab, and do not click the banner.

What you look atWhat you want to seeIf you see something else
Cookies and local storage before any clickonly your own session, basket or banner cookiean advertising or analytics cookie that loaded too early: fix the tag order
The Network tab before any clickno request to ad platformsa pixel that fires before consent: move it behind the banner
The first layer of the bannera reject button as visible as acceptreject hidden under settings: put it on the first layer
After clicking reject, a reloadthe same cookies as before the clicknon-essential cookies anyway: your tag manager ignores the choice
Your cookie or privacy noticeeach analytics and preference tool named, with its purpose and an opt-outa generic list: describe what each tool does
Your analytics settingsno advertising features, no data sharing for the vendor's own usefeatures on: either switch them off or keep analytics behind consent

If you also process personal data through the site, through a contact form or a shop, you need a privacy notice as well; see do I need a privacy policy. Our own approach is in our cookie policy.

Questions UK site owners ask about cookies

Do I still need a cookie banner in the UK?

Yes, if your site loads any advertising pixel, remarketing tag, session recorder or other tracker that is not covered by an exception. A site that only uses strictly necessary cookies and first-party analytics that meet the five conditions can replace the banner with a clear notice and an opt-out.

Does the analytics exception cover Google Analytics 4?

Only when Google uses the data for your site alone and no advertising feature is on. With Google Signals, links to Google Ads or data sharing for Google's own products switched on, the data serves more than improving your site, and consent applies.

Is an opt-out link in the footer enough?

For exempt analytics and preference cookies, a free and simple way to object is what the law asks, and a clearly labelled footer link or settings switch can do that. Browser settings alone are not enough. For advertising tags, an opt-out is never enough: they need consent first.

Can I use a cookie wall or a consent-or-pay model?

The ICO says a take-it-or-leave-it cookie wall will in most cases not give freely given consent: you must not make consent a condition of the service unless it is necessary for it. Consent or pay, where refusing personalised advertising means paying, is treated in separate ICO guidance that looks at the balance of power, a fair price and a real alternative. Have a lawyer look at your model before you build it.

When do the new PECR fines apply?

To breaches from 5 February 2026. The maximum is 17.5 million pounds or 4 percent of worldwide annual turnover, whichever is higher, the same ceiling as the UK GDPR.

Website design

How VBS builds cookie handling into a site

We decide what the site measures before we build it, and pick the lane for each tag: no cookie at all where counting pages is enough, a notice with an opt-out where UK law allows it, and a banner in front of every advertising tag. Our own site and the site we built for Business Centrum count visits without cookies, with a measurement service of our own on AWS. For Park & Wash, the Meta pixel only loads after the visitor agrees, and its Contact and Lead events fire after that choice.

For a business that sells in the UK and the EU, we build the country logic and test it in both directions before launch, in English and in every language the site speaks. See what we build on website design and webshop development, or book a call and tell us which tags your site loads today.

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