Kazakhstan's Special Tax Regimes 2026: Three Regimes Instead of Six, the Simplified Declaration, the Self-Employed Regime and the End of Retail Tax

Kazakhstan's special tax regimes were cut to three with effect from 1 January 2026: the regime for the self-employed, the regime based on the simplified declaration, and the regime for peasant and farm enterprises. The framework is Division 16 of the new Tax Code (Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025), articles 715 to 733. The patent regime, the special mobile application regime and the retail tax regime no longer exist.

The costliest consequence of the reform sits outside the regime, not inside it. Under article 286(16) of the Tax Code, expenditure on goods, works and services acquired from persons applying the simplified declaration is not deductible. A buyer on the general regime loses the corporate income tax deduction entirely. A supplier's choice of regime is now a pricing term for its customers.

What changed on 1 January 2026

The number of special regimes was reduced and the conditions of the survivors rewritten. The changes touch the list of regimes, the thresholds, the rates and the transition mechanics.

●      Abolished: the patent regime, the special mobile application regime and the retail tax regime.

●      Introduced: the regime for the self-employed, available to individuals without registration as an entrepreneur.

●      Retained: the simplified declaration regime and the regime for peasant and farm enterprises, on new conditions.

●      Two government lists appeared: a prohibitive list for the simplified declaration and a permissive list for the self-employed.

●      A deduction ban was introduced for purchases from persons applying the simplified declaration.

The income ceiling for the simplified declaration is 600,000 times the monthly calculation index (MCI) per calendar year. At the 2026 index of KZT 4,325 that is KZT 2,595,000,000.

A deadline that has passed but still governs. Under article 840 of the Code, taxpayers who applied a special regime before 1 January 2026 had to file a notification of their chosen regime by 1 March 2026. Those who did not are treated as being on the general regime. Former patent and mobile-application taxpayers who filed nothing were automatically deregistered as individual entrepreneurs on 1 March 2026.

The legal framework

One division of the Code and two government resolutions govern the regimes — while the provision that matters most commercially sits outside that division.

Element	Provision	What it sets
List of regimes and general rules	Articles 715–717 (chapter 76)	Three regimes, ceilings, rates, selection and transition
Regime for the self-employed	Articles 718–721 (chapter 77)	Conditions, 0% income tax, mobile application, internet platforms
Simplified declaration	Articles 722–727 (chapter 78)	Conditions, tax base, 4% rate, deadlines
Peasant and farm enterprises	Articles 728–733 (chapter 79)	Land ceilings, 0.5% rate, exemptions
Deduction ban for customers	Article 286(16)	Purchases from persons on the simplified declaration
Transitional provisions	Article 840	Notification deadline of 1 March 2026
Prohibitive list	Government Resolution No. 970 of 14 November 2025	Activities barred from the simplified declaration
Permissive list	Government Resolution No. 994 of 21 November 2025	Activities open to the self-employed

Both government resolutions were issued in November 2025 and took effect on 1 January 2026, in step with the Code.

The three regimes at a glance

Article 715 of the Code sets out a consolidated table of the regimes — eligible persons, income ceiling, rate and the activity requirement. The figures below convert the index-linked ceilings into tenge at the 2026 index.

Regime	Who may apply	Income ceiling	Rate
Self-employed	Individuals — citizens of Kazakhstan and qandas — who are not registered entrepreneurs	300 MCI per month — KZT 1,297,500	0% income tax; social payments of 4% of income
Simplified declaration	Individual entrepreneurs and resident legal entities	600,000 MCI per year — KZT 2,595,000,000	4%, which local councils may vary by up to 50%
Peasant and farm enterprises	Peasant and farm enterprises holding land	Not set; a land area ceiling applies instead	0.5% income tax

No regime removes social payments: their rates sit in the Social Code and the Law on Compulsory Social Medical Insurance and are paid separately from income tax.

What happened to retail tax and the patent

The retail tax regime, the patent regime and the mobile application regime are absent from the new Code: Division 16 contains three regime chapters and no others. Any guidance describing retail tax as a live 2026 regime is reproducing repealed law.

Article 840 set out the transition, and it has already run its course.

1.   Taxpayers on a special regime before 1 January 2026 filed a notification of their chosen regime by 1 March 2026, subject to the conditions in article 723.

2.  Those who filed nothing — other than peasant and farm enterprises and other than patent and mobile-application taxpayers — are treated as applying the general regime.

3.  Former patent and mobile-application taxpayers who filed nothing were struck off the register of individual entrepreneurs on 1 March 2026.

The date on which the old regime ended and the new one began is the commencement date of the Code — 1 January 2026 — regardless of when the notification was actually filed. Businesses that assume they remained on the old regime until they filed have mis-stated their tax period.

The simplified declaration: who qualifies

Individual entrepreneurs and Kazakhstan-resident legal entities qualify where both conditions in article 723 are met: income within the ceiling and an activity outside the prohibitive list.

The ceiling is 600,000 MCI for the calendar year, measured using the index in force on 1 January of the relevant financial year — KZT 2,595,000,000 for 2026.

The ceiling is tested against the tax base defined in article 724, and income from activity under the peasant and farm regime is excluded from the calculation. The new Code sets no headcount limit among the conditions of application.

Who is excluded outright

Article 723(2) excludes seven categories, four of which turn on ownership structure.

●      Legal entities in which other legal entities hold more than 25 per cent.

●      Legal entities whose founder or participant is simultaneously a founder or participant of another legal entity applying a special regime.

●      Legal entities whose founder or participant applies a special regime personally.

●      Individuals and entrepreneurs who are founders or participants of a legal entity applying a special regime.

●      Non-commercial organisations.

●      Participants of special economic and industrial zones, and of Astana Hub.

●      Taxpayers, in respect of activity carried on under joint activity agreements.

Three of those exclusions target group structures. The familiar pattern of several LLPs on the simplified regime behind one founder no longer works: a founder's interest in another special-regime entity disqualifies the company. This is an anti-fragmentation rule drafted through ownership, not through a business-purpose test.

The prohibitive list of activities

The list of activities barred from the simplified declaration was approved by Government Resolution No. 970 of 14 November 2025 and took effect on 1 January 2026. Checking the activity against that list is a gating step, not a formality: inclusion means the general regime with no alternative.

Testing ownership structure and activity codes against the conditions is best done alongside setting up the books — the province of UPPERSETUP accounting services.

Tax base and rate

The base is income before expenses, receivable for the tax period on an accrual basis. The rate is 4 per cent.

Local representative bodies may reduce or increase the rate by up to 50 per cent, by activity and by location of the business. The effective corridor is therefore 2 to 6 per cent.

A council decision must be taken by 1 December of the preceding year, takes effect on 1 January and must be officially published. Setting a rate for an individual taxpayer is prohibited. Where different rates apply, the taxpayer must keep separate tax records by income stream.

The power is already in use: by a decision of the Pavlodar city council, adopted under article 726 and effective from 1 January 2026, the rate for simplified-declaration taxpayers in Pavlodar was cut from 4 to 3 per cent.

Checking the rate in force at the location of the business is a computation step, not an optional one: decisions are taken at city and district level, published separately, and differ between neighbouring towns in the same region.

The base is reduced by the employer's expenditure on employee income — but only from the month in which the base, measured cumulatively from the start of the year, exceeds 24,000 MCI, or KZT 103,800,000 in 2026.

The mechanics are counter-intuitive: below KZT 103.8 million of income, payroll costs do not reduce the base at all; above it, they reduce the base from the month of crossing rather than from the start of the year. For a business with a large payroll, the crossing point becomes a figure to model, because it moves the effective rate.

A separate rule catches intermediaries: for a person acting under commission or agency agreements, the base includes the full value of the goods, works and services sold, together with that person's fee — not the fee alone. For marketplace and agency models the 600,000 MCI ceiling is therefore reached on turnover, not on margin.

Deadlines, reporting and what the regime does not remove

The tax and reporting period is the half-year. The simplified declaration is due by the 15th of the second month following the period, and the tax by the 25th of the second month.

Obligation	Deadline	Basis
Filing the simplified declaration	By the 15th of the second month following the half-year	Article 727(1)
Payment of individual or corporate income tax	By the 25th of the second month following the half-year	Article 727(2)
Withholding agent duties on income taxed at source	Under the procedure and deadlines in chapter 43	Article 722(2)

Taxpayers on the simplified declaration are not payers of social tax and not payers of VAT — except VAT on imported goods and VAT for a non-resident.

Everything else follows the general rules: taxes withheld at source, social payments for employees, property taxes. The regime simplifies only corporate or individual income tax, as article 722(1) states in terms.

The trap of 2026: the customer loses the deduction

Expenditure on goods, works and services acquired from persons applying the simplified declaration is not deductible. The rule sits in article 286(16) and turns on the date of receipt of those goods, works or services.

Article 286(16) defines those dates itself: the date of receipt of goods is the date of their actual transfer to the buyer evidenced by supporting documents, and the date of receipt of works or services is the date the completion act — or another document evidencing performance — is signed.

That fixes the position for contracts spanning the change. What matters is neither the contract date nor the payment date, but the date of delivery or of signature on the act. A 2025 contract with a supplier then on another regime, performed under an act signed in 2026 while the supplier applies the simplified declaration, falls within the deduction ban.

Article 286 is not divided into paragraphs: it is a single list of seventeen subparagraphs. References in commentary to "paragraph 16 of article 286" or "subparagraph 16 of paragraph 1 of article 286" point to the same rule but misdescribe the structure.

The market consequence: a company on the general regime that buys from a simplified-regime supplier pays corporate income tax as though the expense had never occurred. At the headline corporate income tax rate of 20 per cent, that raises the real cost of the purchase by roughly a fifth — whatever the contract price and however complete the paperwork.

The effect surfaces in negotiations. Large customers now ask suppliers either to move to the general regime or to discount accordingly. Transactions between two special-regime taxpayers raise no such issue, because those regimes contain no income tax deductions in the first place.

The common claim that the simplified regime is "now B2C only" is legally wrong. Article 723 contains no condition confining the taxpayer to individual customers: the limits concern income, activity and ownership structure. Selling to companies is not prohibited — it has become uneconomic for the buyer because of article 286(16). The distinction matters: a prohibition would cost the supplier the regime, whereas the actual position costs it negotiating leverage.

For a supplier, the choice of regime has stopped being an internal question of tax burden and become a commercial term. Assessing the impact on existing contracts falls to UPPERSETUP legal services.

VAT and the special regimes: the overlap that gets missed

A taxpayer on a special regime cannot be a VAT payer. At the same time, the mandatory VAT registration threshold fell to 10,000 MCI from 2026 — KZT 43,250,000.

The simplified declaration ceiling (KZT 2,595,000,000) and the VAT threshold (KZT 43,250,000) differ by roughly sixty times. Crossing KZT 43.25 million of turnover does not push a business out of the regime, but it does make VAT registration impossible while the regime applies.

The practical reading: a business that needs VAT-payer status to serve large customers chooses the general regime deliberately, rather than being pushed there by a threshold. The State Revenue Committee stated expressly that keeping VAT-payer status required moving to the general regime from 1 January 2026.

The self-employed regime: 300 MCI a month at a zero rate

The regime is available to individuals — citizens of Kazakhstan and qandas — who are not registered as entrepreneurs, on three conditions in article 718.

4.  They carry on one or more activities from the list approved by the Government.

5.  They do not employ anyone.

6.  Their income for a calendar month does not exceed 300 MCI — KZT 1,297,500 in 2026.

The individual income tax rate in the self-employed regime is zero. The consolidated table in article 715 puts total social payments at 4 per cent of income; the individual rates sit in the Social Code and the Law on Compulsory Social Medical Insurance.

Specialist legal databases break that 4 per cent into four equal one-per-cent components: the pension contribution, the employer pension contribution, the social contribution and the medical insurance contribution. The breakdown comes from secondary sources — the Code itself states only the aggregate.

For companies weighing self-employed contractors against employees, the question stops being a tax one quickly: substituting civil-law engagement for an employment relationship is assessed on substance. That is the province of UPPERSETUP HR services.

The permissive list of activities was approved by Government Resolution No. 994 of 21 November 2025, made under article 718(2)(1) and effective from 1 January 2026. It is built on activity classification codes and contains 40 entries; only activity expressly named there qualifies — the mirror image of the logic applied to the simplified declaration.

Some entries carry conditions. Code 82990, for example, is included only for services supplied through internet platforms — the same activity outside a platform does not qualify.

The mobile application and internet platforms

The self-employed must use the special mobile application, the sole exception being activity in places without public telecommunications coverage, where the tax is computed independently. The tax period is the calendar month and income tax is paid by the 25th of the following month.

Where activity is carried on through an internet platform, the platform operator is the withholding agent: it withholds and remits the individual income tax and social payments for the self-employed person. Withheld income tax is remitted by the 15th of the month following the reporting month.

Authorised banks and platform operators may also generate the application's receipts through their own apps. The receipt generated in the special mobile application is the document evidencing settlement.

Where a self-employed person has no income in a calendar month for which tax and social payments were computed and paid, the tax authority removes that person from the register of regime users. Resuming the regime requires a new receipt or payment document.

The regime for peasant and farm enterprises

The regime applies where the enterprise holds land in Kazakhstan by private ownership or land use right, subject to an area ceiling by territorial zone. The individual income tax rate is 0.5 per cent.

Territorial zone	Area ceiling
Zone 1 — pastures in desert and semi-desert soil-climatic zones of several southern and western regions	5,000 ha
Zone 2 — Akmola, East Kazakhstan, West Kazakhstan, Karaganda, Kostanay, Pavlodar, North Kazakhstan regions, Ulytau, Abai, Astana and part of Aktobe region	3,500 ha
Zone 3 — Atyrau and Mangystau regions, excluding zone 1 land	1,500 ha
Zone 4 — Almaty, Zhambyl, Kyzylorda, Turkestan regions, Zhetisu region, Almaty and Shymkent, excluding zone 1 land	500 ha

The regime covers production of agricultural produce, its sale, processing of own produce and sale of the processed goods — excluding excisable goods. The tax period is the calendar year and the regime must be applied for at least one calendar year.

Enterprises on the regime are not payers of land tax or land use charges, vehicle tax or property tax on the specified objects, social tax, the charge for negative environmental impact, or VAT other than import VAT and VAT for a non-resident.

Tax is paid in two instalments: amounts computed from 1 January to 1 October by 10 November of the current period, and amounts for 1 October to 31 December by 10 April of the following year. The declaration is filed by 31 March of the following year at the location of the land.

Switching regimes, and switching back

Article 716 governs selection and transition, and its sharpest limb concerns the return to the simplified declaration after a move to the general regime.

A return to the simplified declaration is possible no earlier than one calendar year of applying the general regime, and only if aggregate annual income for the last calendar year did not exceed the regime's ceiling.

●      A newly incorporated legal entity states its regime in a notification filed within five working days of state registration; absent a choice, the general regime applies.

●      Where conditions arise that preclude the regime, the notification is filed within five working days of those conditions arising.

●      Where a transaction will push income above the ceiling, the notification is filed before the income under that transaction is received — in advance, not after the fact.

●      Where a desk audit reveals non-compliance, the tax authority issues a discrepancy notice; absent a notification from the taxpayer, it moves the taxpayer to the general regime.

●      Details of the start and end dates of a taxpayer's simplified-declaration status are published on the authority's website no later than three working days before the relevant date.

Publication of regime status is a new counterparty due diligence tool. Given article 286(16), a buyer needs to know its supplier's regime as at the date the goods, works or services were received — and that information is now public.

Step-by-step: choosing a regime

7.  Check the activity against Resolution No. 970; inclusion rules out the simplified declaration.

8.  Check the ownership structure against article 723(2): other legal entities' stake, the founder's interests in other special-regime entities, special economic zone status.

9.  Forecast annual income against the 600,000 MCI ceiling, remembering that commission and agency models count gross turnover.

10.      Assess the customer base: where the main customers are on the general regime, model the effect of article 286(16) on negotiating position.

11. Test the need for VAT-payer status — the regime and that status are mutually exclusive.

12.      Confirm the local rate: the council may have moved it within the 2 to 6 per cent corridor.

13.      File the notification and record the start date of the regime.

14.      Configure the books for a half-yearly period, separate records where rates differ, and the payroll deduction rule above 24,000 MCI.

Incorporating an LLP and registering it on the right regime sits with UPPERSETUP company registration and corporate services; the full catalogue is in the services section.

Common mistakes and what they cost

Planning around retail tax

The retail tax regime is not in the new Code. Calculations built on retail tax rates, and guides presenting it as current, rest on repealed law. A business that filed no notification by 1 March 2026 is already on the general regime whatever it expected.

Ignoring the customer's lost deduction

A supplier on the simplified regime saves on its own income tax but denies its customer a deduction. With corporate buyers this ends either in a discount demand roughly equal to the corporate rate or in a lost contract. Modelling the regime's benefit without that effect is modelling half the problem.

Splitting the business across companies with one founder

Article 723(2) disqualifies a company whose founder is simultaneously a founder of another special-regime entity, and disqualifies that founder personally. The rule applies on the face of the ownership structure; no business-purpose defence is required or available.

Testing the ceiling against the agency fee

For commission agents and attorneys the base is the full value of goods, works and services sold, including their fee. An agency model with billions of tenge in turnover and tens of millions in margin breaches the ceiling on turnover, not on margin.

Expecting payroll costs to reduce the base from January

The deduction for employee income applies from the month in which cumulative income exceeds 24,000 MCI. Before that point payroll does not reduce the base at all, and an effective-rate model that ignores this understates the tax.

Filing the notification after the ceiling is breached

Where a transaction will push income above the ceiling, the notification is due before the income is received. Filing after the event means the regime was applied in a period when its conditions were not met, with the desk-audit consequences that follow.

Assuming the rate is 4 per cent everywhere

The 4 per cent rate is not universal: the local council may move it by up to half in either direction. Computing at 4 per cent in a region that raised the rate produces an underpayment.

Which regime fits which situation

Situation	Working approach	Watch item
Freelancer with no staff, income under KZT 1.3 million a month	Self-employed regime	The permissive list in Resolution No. 994
Small business selling to consumers	Simplified declaration	The prohibitive list in Resolution No. 970
Supplier to corporate customers on the general regime	General regime	Article 286(16) wipes out the customer’s deduction
Group of companies behind one founder	General regime	Article 723(2) closes the regime
Business that needs VAT-payer status	General regime	Special regimes and VAT status are incompatible
Farming on owned land	Peasant and farm regime	Area ceiling by territorial zone

The wider choice between regime and jurisdiction is covered in Kazakhstan's Tax System 2026 and AIFC or LLP: Choosing a Jurisdiction Inside Kazakhstan.

When professional review is warranted

●      The founder holds several companies and at least one applies a special regime.

●      Other legal entities' stake in the capital approaches 25 per cent.

●      The business runs on commission, agency or marketplace models.

●      The main customers are on the general regime.

●      Annual income approaches 600,000 MCI, or turnover approaches the VAT threshold.

●      The activity may fall within the prohibitive list under more than one classification code.

Frequently asked questions

Does retail tax still apply in Kazakhstan in 2026?

No. Only three special regimes remain: for the self-employed, on the simplified declaration, and for peasant and farm enterprises. The retail tax, patent and mobile application regimes were abolished by the new Tax Code.

What is the income ceiling for the simplified declaration in 2026?

600,000 times the monthly calculation index for the calendar year, which is KZT 2,595,000,000 at the 2026 index of KZT 4,325. The index in force on 1 January of the relevant year applies.

What is the rate under the simplified declaration?

4 per cent of income before expenses. Local representative bodies may raise or lower it by up to 50 per cent, so the effective range runs from 2 to 6 per cent.

Can a buyer deduct purchases from a supplier on the simplified declaration?

No. Under article 286(16) of the Tax Code, expenditure on goods, works and services acquired from persons applying the simplified declaration is not deductible, tested at the date those goods, works or services are received.

How much can a self-employed person earn in 2026?

No more than 300 times the monthly calculation index per calendar month — KZT 1,297,500. The person must be a citizen or qandas, must not be a registered entrepreneur, must employ no one and must carry on an activity from the permissive list.

Can a special-regime taxpayer be registered for VAT?

No. Taxpayers on the simplified declaration are not VAT payers, other than for import VAT and VAT for a non-resident. Retaining VAT-payer status requires the general regime.

When was the notification of the chosen regime due?

By 1 March 2026 under article 840. Those who did not file are treated as being on the general regime, and former patent and mobile-application taxpayers were deregistered as entrepreneurs on 1 March 2026.

When can a business return to the simplified declaration?

No earlier than one calendar year after moving to the general regime, and only if aggregate annual income for the last calendar year stayed within the regime's ceiling.

Key takeaways

●      Three regimes remain from 2026: self-employed, simplified declaration, peasant and farm enterprises.

●      Retail tax, the patent and the mobile application regime are gone; notifications were due by 1 March 2026.

●      Simplified declaration: ceiling 600,000 MCI (KZT 2,595,000,000), rate 4% within a local 2–6% corridor.

●      Self-employed: 300 MCI a month (KZT 1,297,500), zero income tax, social payments only.

●      Peasant and farm enterprises: 0.5%, land ceilings from 500 to 5,000 hectares by zone.

●      Article 286(16): a general-regime buyer loses the deduction on purchases from simplified-regime suppliers.

●      Special regimes and VAT-payer status are incompatible; the VAT threshold is 10,000 MCI.

Summary 

From 1 January 2026 Kazakhstan operates three special tax regimes under Division 16 of Tax Code No. 214-VIII of 18 July 2025: the regime for the self-employed, the regime based on the simplified declaration, and the regime for peasant and farm enterprises. The retail tax regime, the patent regime and the special mobile application regime were abolished. The self-employed regime is open to citizens of Kazakhstan and qandas who are not registered entrepreneurs, employ no one and earn no more than 300 times the monthly calculation index per calendar month, being KZT 1,297,500 at the 2026 index of KZT 4,325; the individual income tax rate is zero and only social payments are due, with the permitted activities approved by Government Resolution No. 994 of 21 November 2025. The simplified declaration is open to individual entrepreneurs and resident legal entities with income up to 600,000 times the index per calendar year, being KZT 2,595,000,000, carrying on activities outside the prohibitive list approved by Government Resolution No. 970 of 14 November 2025; the rate is 4 per cent, which local representative bodies may vary by up to 50 per cent in either direction, the tax period is the half-year, the declaration is due by the 15th of the second month after the period and the tax by the 25th. The base is income before expenses, reduced by employee-related expenditure only from the month in which cumulative income exceeds 24,000 times the index. Taxpayers on the simplified declaration are not payers of social tax or VAT, other than import VAT and VAT for a non-resident, while the mandatory VAT registration threshold from 2026 is 10,000 times the index, or KZT 43,250,000. The regime for peasant and farm enterprises carries a rate of 0.5 per cent with land ceilings from 500 to 5,000 hectares depending on the territorial zone. Separately, article 286(16) provides that expenditure on goods, works and services acquired from persons applying the simplified declaration is not deductible for the buyer. Taxpayers who previously applied special regimes had to file a notification of their chosen regime by 1 March 2026 under article 840.

Sources

●      Tax Code of the Republic of Kazakhstan No. 214-VIII of 18 July 2025 — Division 16 on special tax regimes in full: articles 715–733

●      Tax Code — article 286 on non-deductible expenditure in full, including subparagraph 16 and the definitions of the date of receipt

●      Tax Code — article 840 on transitional provisions for taxpayers applying special tax regimes

●      Tax Code — official text, Adilet legal information system

●      Government Resolution No. 970 of 14 November 2025 — list of activities barred from the simplified declaration regime

●      Government Resolution No. 994 of 21 November 2025 — list of activities open to the self-employed regime

●      Decision of the Pavlodar city council — reduction of the simplified declaration rate from 4 to 3 per cent from 1 January 2026

●      State Revenue Committee of the Ministry of Finance — on the 2026 VAT registration rules and the incompatibility of special regimes with VAT-payer status

●      State Revenue Department for Zhetisu Region — notice on the entry into force of Resolution No. 970

●      State Revenue Department for Zhetisu Region — guidance on the 40-entry list for the self-employed

●      Kazakhstan Today — State Revenue Committee guidance on the three regimes and the 1 March 2026 notification deadline

Related UPPERSETUP reading

●      Kazakhstan's Tax System 2026: the New Tax Code, CIT, VAT, IIT and AIFC Incentives

●      LLP in Kazakhstan for Foreign Founders 2026: Registration, Visa, Taxes and AIFC Comparison

●      AIFC or LLP: Choosing a Jurisdiction Inside Kazakhstan in 2026

●      Kazakhstan's Neo Nomad Visa 2026: Requirements for Digital Nomads

Disclaimer

This material is provided for information only and does not constitute legal, tax, financial, investment or consulting advice. Professional advice should be obtained on the specific facts, jurisdiction, entity status and current regulatory requirements before any decision is taken. Information is current as at August 2026.