What is changing
Ofcom has activated the fee regime under the Online Safety Act 2023 (ukpga/2023/50). Regulated services that meet the revenue threshold must notify Ofcom of their qualifying worldwide revenue (QWR) by 11 April 2026.
This is the first ever notification deadline under the Act's fee provisions. Ofcom published its fee statement and notification guidance in November 2025 following a public consultation. The fee regime was activated in the December 2025 to April 2026 window.
Following verification of providers' QWR, Ofcom expects to issue first invoices in Q3 2026.
- Notification deadline
- 11 April 2026
- QWR threshold
- GBP 250 million or more qualifying worldwide revenue
- UK referable revenue exemption
- Exempt if UK referable revenue is less than GBP 10 million
- Qualifying period
- 2024 calendar year (1 January 2024 to 31 December 2024)
- Charging year
- 2026/27 (first charging year under the Act)
- First invoices expected
- Q3 2026 (after Ofcom verifies QWR submissions)
Who must notify
The fee notification duty applies to providers of regulated services under the Online Safety Act 2023 whose qualifying worldwide revenue (QWR) is GBP 250 million or more in the qualifying period.
QWR covers revenue from all regulated services operated by the provider globally, not just UK revenue. The qualifying period for the initial 2026/27 charging year is the 2024 calendar year (1 January 2024 to 31 December 2024).
Services are exempt from fee duties if their UK referable revenue — revenue arising in connection with relevant parts of regulated services provided to UK users — is less than GBP 10 million in the qualifying period.
What you must submit
Providers must submit details via Ofcom's Online Safety Fees portal. The notification must include:
- Details of all regulated services operated by the provider
- Total qualifying worldwide revenue for the qualifying period
- A breakdown of QWR by revenue type (advertising, subscriptions, transactions, other)
- A breakdown of QWR by individual regulated service where the provider operates more than one
Ofcom may request supporting evidence or further information to verify the accuracy of submissions.
What you should do now
Before 11 April 2026:
- Determine whether your service is a regulated service under the Online Safety Act 2023
- Calculate your qualifying worldwide revenue for the 2024 calendar year across all regulated services
- Check whether your UK referable revenue exceeds the GBP 10 million exemption threshold
- If your QWR is GBP 250 million or more, register for and submit your notification via Ofcom's Online Safety Fees portal
- Prepare a breakdown of QWR by revenue type and by service
- Retain supporting financial records — Ofcom may request verification