If your website uses cookies or similar tracking technologies, you must comply with the Privacy and Electronic Communications Regulations 2003 (PECR). These rules require you to tell visitors about cookies and get their consent before setting cookies unless a statutory exemption applies.
The Information Commission (formerly the ICO) enforces PECR. Since the Data (Use and Access) Act 2025, fines for failing to comply can reach £17.5 million or 4% of global turnover.
What counts as a cookie
PECR applies to:
- Cookies (small text files stored on devices)
- Local storage and session storage
- Tracking pixels and web beacons
- Device fingerprinting
- Any technology that stores or accesses information on a user's device
If you're reading or writing data on someone's device, PECR applies.
Which cookies need consent
Consent is required unless a cookie meets a statutory exemption. These include strictly necessary cookies and qualifying statistical-purpose cookies under Schedule A1 to PECR.
Strictly necessary cookies (no consent required)
You can set these cookies without asking permission. They must be essential for the service the user has requested:
- session cookies that keep a user logged in while browsing
- shopping basket cookies that remember items added to the basket
- load balancing cookies that spread traffic across servers
- security cookies used for fraud prevention and authentication
- accessibility cookies that remember a user's accessibility preferences
- first-party cookies that prevent data loss if a form submission fails
You must still tell users about strictly necessary cookies in your cookie policy, but you don't need consent to set them.
Cookies requiring consent unless an exemption applies
These cookies cannot be set until the user actively agrees:
- analytics cookies, unless the configuration meets all conditions of the statistical-purposes exemption
- advertising cookies, such as ad networks and retargeting
- social media cookies, such as the Facebook pixel and Twitter tracking
- third-party tracking for advertising or profiling
- personalisation cookies that make recommendations based on browsing history
- A/B testing cookies used to track user behaviour over time
Assess each cookie against the statutory conditions; a product name or first-party label does not establish an exemption. Advertising and profiling still require consent.
The statistical-purposes exemption
The Data (Use and Access) Act 2025 added the Schedule A1 exemptions to PECR, which came into force on 5 February 2026. Under paragraph 5 of Schedule A1, you can set analytics cookies without consent only if all of these apply:
- storage or access is solely for collecting statistics about use of your service or website, to improve it
- you share the information collected only to get help improving that service or website
- you give users clear, comprehensive information about the purpose
- you give users a free, simple way to object, and respect it
Use the Commission's guidance to assess your set-up, and get consent if any condition is not met. Tracking, profiling and advertising cookies always need consent.
Getting valid consent
Cookie consent must meet the UK GDPR standard. Before you ask, tell users what cookies do, who sets them and how long they last. Consent must be:
- Freely given
- No cookie walls
- Specific
- Per cookie type and purpose
- Informed
- Purpose, who sets it, duration
- Unambiguous
- Clear affirmative action
What doesn't count as consent
The Commission has been clear that certain practices do not constitute valid consent:
- Pre-ticked boxes do not count. Users must actively opt in.
- Implied consent from browsing, such as 'By continuing to use this site you consent', is not valid.
- Scrolling or clicking elsewhere does not count. Only an explicit 'Accept' does.
- Bundled consent is not valid. Users must be able to accept some cookies but not others.
- Cookie walls, which make access to the website conditional on accepting all cookies, are not valid.
- 'Reject' must be as easy to find as 'Accept'.
- Design that manipulates users into accepting (dark patterns) is not valid.
Writing your cookie policy
Your cookie policy must include: what cookies you use (by name), their purpose in plain English, whether first or third party, duration, and how to manage or withdraw consent. Review it whenever you add new services.
Penalties for non-compliance
The Commission takes cookie compliance seriously, and the Data (Use and Access) Act 2025 raised the maximum penalties.
Common enforcement triggers
The Commission investigates when: cookies are set before consent, no genuine reject option, 'Reject' is hidden, cookie walls block content, or third-party tracking lacks disclosure. The Commission often begins with warnings, but businesses that ignore them face significant fines.
Compliance checklist
Your cookie banner must be prominent, clear and give users genuine control. Check that your website meets each PECR cookie requirement:
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Audit all cookies on your website
Use browser developer tools or a cookie scanning service to identify every cookie set by your site, including third-party cookies.
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Categorise each cookie
Determine whether each cookie is strictly necessary, analytics, advertising, or social media. Document the purpose and duration.
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Show your banner before setting cookies that need consent
Make sure your consent management platform blocks non-exempt analytics and advertising cookies until users actively consent. Do not set these cookies and then ask permission.
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Explain clearly what cookies you use
Tell users you want to set cookies, what types, and why. Avoid jargon. Use plain English like 'We use cookies to track how you use our site'.
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Offer equally prominent Accept and Reject options
Make both buttons the same size and visibility. Hiding 'Reject' behind 'Manage settings' while making 'Accept all' prominent is a dark pattern.
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Enable granular consent
Allow users to accept some categories while rejecting others, rather than forcing an all-or-nothing choice.
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Create a detailed cookie policy and link to it
List all cookies with their names, purposes, who sets them, and how long they last, and link to the policy from your banner.
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Make it easy to withdraw consent later
Include a link in your footer or settings where users can change their cookie preferences at any time.
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Test your implementation
Check that cookies requiring consent are truly blocked until consent is given. Use browser developer tools to verify.
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Review when adding new services
Each time you add analytics, advertising, or embedded content, update your cookie policy and consent mechanism.
Legal basis
Primary legislation and key regulations
Official guidance
Data protection and your business (opens in a new tab)
GOV.UK
Data (Use and Access) Act 2025 - data protection and privacy changes (opens in a new tab)
GOV.UK
Guide to the Privacy and Electronic Communications Regulations (ICO) (opens in a new tab)
ICO
Cookies and similar technologies (ICO) (opens in a new tab)
ICO
Privacy and Electronic Communications Regulations (PECR) training videos (opens in a new tab)
ICO
What are PECR? (opens in a new tab)
ICO
About this guidance (opens in a new tab)
ICO
Privacy notices and cookies (opens in a new tab)
ICO
Cookies and privacy notices in detail (opens in a new tab)
ICO