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ICO cookie guidance: reject as easy as accept

At a glance

UK-02HighPECR reg. 6 and Sch. A1; UK GDPR Art. 4(11); DUAA 2025 Sch. 13

Peeky looks at the cookie banner's top layer and counts how many steps it takes to reject non-essential cookies compared with accepting them.

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I need to fix thisI need the rule

The rule

In the UK, cookies are governed by two instruments at once: the Privacy and Electronic Communications Regulations 2003 (PECR) for the storing and reading, and the UK GDPR for the consent that unlocks it.

Regulation 6(1), as it now reads, says that “a person must not store information, or gain access to information stored, in the terminal equipment of a subscriber or user”, subject to the exceptions in Schedule A1. Storing includes instigating the storage, and access includes collecting or monitoring information automatically emitted by the device (reg. 6(2)). The substituted regulation took effect on 5 February 2026.

Schedule A1 sets the exceptions. Storage that is strictly necessary for a service the visitor asked for is one. Collecting statistics to improve the service, and adapting the site’s appearance to the visitor’s preferences, are two others, and each is conditional on clear information and a simple, free means of objecting. Advertising cookies fit none of these, so consent is still the route for them, and that is where the shape of the banner matters.

The ICO’s position in its letters is that PECR has no definition of consent, so the UK GDPR’s applies. Article 4(11) defines consent as “any freely given, specific, informed and unambiguous indication of the data subject’s wishes” given “by a statement or by a clear affirmative action”. The letters add the ICO’s own guidance that “a consent mechanism that emphasises ‘agree’ or ‘allow’ over ‘reject’ or ‘block’ represents a non-compliant approach, as the online service is influencing users towards the ‘accept’ option”.

The wording of Schedule A1 now in force asks for consent after clear and comprehensive information about the purpose, and does not itself refer to the UK GDPR. The ICO’s letters pre-date that text, so check its current guidance on whether it has restated the link.

The ICO’s current guidance carries the point into its checklist: “Our consent mechanism makes it as easy to refuse consent as it is to accept.” The guidance illustrates it with Accept all and Reject all buttons of equal prominence on mobile and desktop.

The letters spell out the test the ICO applied. It asked whether users could “reject non-essential advertising cookies as easily as they can accept them”, and where a banner “contains a button allowing immediate consent to cookies” but does not give “similar means to refuse the storage of these cookies as easily or in one click”, the ICO was concerned that consent given on the first layer could not be regarded as freely given. It asked for a way of refusing at the same point consent is sought, “for example, by providing a button to ‘reject all’ or another equivalent and non-ambiguous solution that is equally prominent as the option to accept cookies.”

Penalties changed this year. Schedule 13 of the Data (Use and Access) Act 2025, in force from 5 February 2026, applies the provisions of the Data Protection Act 2018 on information notices, assessment notices, enforcement notices and penalties to PECR, and provides that the maximum penalty is the higher maximum amount.

What PeekWell checks and how

UK-02 asks one question: on the banner’s top layer, is rejecting non-essential cookies about as easy as accepting them? It’s the question EU-03 asks, read against the UK rules.

The scan is automated. It opens your public pages the way a first-time visitor’s browser would, with no choice saved, and looks at the banner’s top layer. Is there an Accept all? Is there a Reject all, or something just as clear, at the same level? It compares the two for size and for the clicks each one takes. The finding states what was seen, for example “Accept all on the top layer; Reject all after one further click on Manage preferences”. How much of a difference counts is for you and the ICO to weigh.

The scan has limits, and the report says so. It sees the public pages it visited, and the members area when you give it a sign-in. It doesn’t port-scan, try to get in where it isn’t allowed, run any security test or open addresses nobody linked to. It sees the banner it was shown, so a banner that changes by visitor or device may look different elsewhere. A Passed means the expected behaviour was observed on the pages scanned. It doesn’t say the site complies.

Why it matters for a company

The ICO has made this one of its most visible cookie tests. In November 2023 it wrote to the operators of websites in its top 100 by UK user time after assessing their banners on 23 October 2023. The letter named three tests: advertising cookies before consent, rejection as easy as acceptance, and cookies placed despite a refusal. It asked for changes within one month and said operators who did not address its concerns could be named or face enforcement or penalty notices. A second round followed on 21 November 2024, covering a further 100 sites, with a deadline of 10 January 2025 and a request to say which consent management platform each used.

The work later widened to the top 1,000 sites. On 4 December 2025 the ICO reported that 979 of the 1,000 had met its testing criteria at their latest test. Of those, 415 passed without intervention and 564 improved after an initial failure. It issued preliminary enforcement notices in 17 cases and was continuing against 21 sites that had not passed. It said the threat of enforcement had led to nearly all of the sites concerned coming into line. No operator was named and no fine was published in that update.

The practical consequences are of three kinds. The ICO tests the same screen any visitor sees, so it needs no inside access. Consent obtained through a lopsided banner is consent the ICO said it was concerned could not be regarded as freely given, which colours what is collected afterwards. And since February 2026 PECR penalties for storing or accessing information on a device (regulation 6) are tied to the higher maximum amount.

Smaller companies and larger companies

PECR and the UK GDPR have no size threshold for this rule, but the ICO’s reviews were aimed at the biggest sites. No decision against a smaller company on banner asymmetry could be confirmed at the ICO’s own site, and the reviews are not a sign that smaller sites are outside the rule. The same screen is judged the same way.

In a smaller company the banner usually comes from a plugin or a site builder. The default has a bright Accept all and a plain Settings link, and the Reject all button is a setting somebody has to switch on. The fix is a setting, not a rebuild.

In a larger company the banner is often a managed product, run by a consent management platform and changed by a central team. Variants get tested for opt-in rates, regional rules are layered on top, and a redesign can slip a second click back in. The ICO’s 2024 letter asked each operator to say which platform it used, and a single configuration on a shared platform can apply to many pages at once.

Enforcement cases

Published decisions about other companies, listed for context. Each links to the authority's own page. They say nothing about any particular website.

The Officer, squinting at a file.

Larger companies

  • Top 1,000 UK websites (operators not named)

    ICO (UK), 2025No fine published

    The ICO tested the top 1,000 UK websites on whether non-essential advertising cookies were stored before consent, whether rejecting was as easy as accepting, and whether cookies were placed without consent. By its December 2025 update, 415 sites had passed without intervention, 564 had improved after an initial failure, and 17 had received preliminary enforcement notices. Action continued against 21 sites that had still not passed.

    Read the ICO (UK) publication about Top 1,000 UK websites (operators not named)
  • Top 100 UK websites (letter sent to operators, not named)

    ICO (UK), 2023No fine published

    The ICO assessed banners on 23 October 2023 and wrote on 15 November 2023. Where a banner contained a button allowing immediate consent but did not give similar means to refuse in one click, the letter said the ICO was concerned that consent given on that layer could not be regarded as freely given, because there was no equally prominent Reject All or equivalent. It gave one month to act and said it might publish names or use enforcement or penalty notices.

    Read the ICO (UK) publication about Top 100 UK websites (letter sent to operators, not named)
  • Bonne Terre Limited (RTM v Bonne Terre, Sky Betting and Gaming)

    High Court and Court of Appeal of England and Wales, 2026No damages awarded; liability ruling set aside on appeal and the case sent back

    The judgment records that in April 2017 the betting site's cookie banner told a customer that by visiting or using the site he consented to cookies, and offered an 'accept and close' button; the customer alleged it gave no chance to refuse. On appeal the operator accepted that its methods of obtaining consent to cookies in that period were inadequate. In April 2026 the Court of Appeal set aside the High Court's 2025 liability ruling, holding that consent is judged objectively, and sent the case back.

    Read the High Court and Court of Appeal of England and Wales publication about Bonne Terre Limited (RTM v Bonne Terre, Sky Betting and Gaming)
  • AS Watson (Health & Beauty Continental Europe) B.V. (Kruidvat.nl)

    Autoriteit Persoonsgegevens (Netherlands, EU data protection authority), 2024€50,000 (reduced on objection from €600,000)

    The Dutch authority found that in 2020 the pharmacy chain's website placed tracking cookies without valid consent: the banner's consent boxes were ticked by default, and visitors who wanted to refuse had to go through many steps. On objection in June 2025 it kept that finding and lowered the fine.

    Read the Autoriteit Persoonsgegevens (Netherlands, EU data protection authority) publication about AS Watson (Health & Beauty Continental Europe) B.V. (Kruidvat.nl)
  • Vlaamse Radio- en Televisieomroeporganisatie (VRT)

    Gegevensbeschermingsautoriteit / APD (Belgium, EU data protection authority), 2023No fine; settlement, no admission

    After a complaint that the public broadcaster's cookie banner had no 'reject' option on its first layer, the Belgian authority approved a settlement in which VRT undertook, within a month, not to show the option leading to 'reject all' as visually less attractive than accepting non-essential cookies. VRT said it had already added a 'reject all' button to the first layer.

    Read the Gegevensbeschermingsautoriteit / APD (Belgium, EU data protection authority) publication about Vlaamse Radio- en Televisieomroeporganisatie (VRT)
  • Website operator (not named in the published decision)

    Gegevensbeschermingsautoriteit / APD (Belgium, EU data protection authority), 2025No fine; warning

    A complainant said the site's cookie banner hid 52 pre-ticked 'legitimate interest' options behind a link, with no button to deselect them all. The operator then added a 'reject all' button to the first layer, but the Belgian authority found visitors still had to untick seven pre-ticked boxes under 'manage options' to stop certain cookies, and warned that relying on legitimate interest for cookies that are not strictly necessary may go against the ePrivacy rule.

    Read the Gegevensbeschermingsautoriteit / APD (Belgium, EU data protection authority) publication about Website operator (not named in the published decision)

Smaller companies

  • Confalonieri S.r.l.

    Garante per la protezione dei dati personali (Italy, EU data protection authority), 2025No fine; warning and order to reconfigure the banner

    The Italian authority found that on a car dealer's website, closing the cookie banner with the X made it come back on every later visit, which could push visitors into consenting in order to keep browsing. The banner did not say that closing it kept the default settings, and there was no valid way to consent to non-technical cookies. It ordered the banner reconfigured so consent is specific and informed.

    Read the Garante per la protezione dei dati personali (Italy, EU data protection authority) publication about Confalonieri S.r.l.
  • ZMLUK Limited

    ICO (United Kingdom), 2025£105,000

    This decision is about marketing emails under PECR regulation 22, not a cookie banner, and shows how the ICO reads a choice offered on a website. The ICO found the company sent 67,772,285 marketing emails from January to July 2023; its own sites used pre-ticked consent boxes, and much of its data came from a third-party site listing 361 'partner' companies with no way to choose among them. The ICO found it did not hold valid consent for those emails.

    Read the ICO (United Kingdom) publication about ZMLUK Limited

How to fix it

The aim is a top layer where saying yes and saying no each take one action. These steps fit most consent tools.

  1. Look at the top layer as a visitor. Open the site in a private window and write down the buttons. Count the clicks to accept everything and to reject everything non-essential. A difference is what a scan will report.
  2. Put Reject all beside Accept all. Most platforms have a setting for a reject button on the first layer. Switch it on and use the same kind of control for both, the same size, in the same row.
  3. Use plain labels. Say Accept all and Reject all. Avoid labels such as Continue or Got it, and avoid a refusal that exists only as a link in a paragraph.
  4. Match colour, weight and contrast. Both buttons should be readable against their background. Matching them removes the argument about which one stands out.
  5. Leave non-essential categories off by default. In the settings view, toggles for advertising and similar categories start off. Pre-ticked boxes do not count as a positive action.
  6. Make a refusal stick. After Reject all, nothing non-essential should be stored or set. The ICO’s letters list cookies placed despite a refusal as a separate concern.
  7. Re-scan. Clear cookies and storage, reload, and run a scan again. The finding should show the same number of clicks to reject and to accept.

If you use only cookies that Schedule A1 exempts, such as those strictly necessary for the service, you may not need a consent banner for them at all. Whether a given set of cookies falls inside an exception is a question for your legal adviser. Peeky reports what it saw.

Questions

Does the ICO require a reject all button?

The ICO expects a way to refuse at the same point you ask for consent, as easy to use as the way to accept. Its guidance checklist says the consent mechanism should make it as easy to refuse consent as to accept. Its letters give a Reject All button, or an equivalent that is equally prominent, as the example.

Can the reject option sit on the second layer of the banner?

The ICO's letters treat that as a concern. They describe a banner with a button for immediate consent and no similar way to refuse in one click, and say the ICO was concerned that consent given through it could not be regarded as freely given. If a second layer exists, the refusal still needs to be available at the first.

What did the ICO test in its review of the top 1,000 websites?

Three things: whether non-essential advertising cookies were stored before consent, whether rejecting was as easy as accepting, and whether cookies were placed without consent. In its December 2025 update the ICO reported that 979 of the 1,000 sites had met its testing criteria at the latest test, with 21 still outstanding.

Can the ICO fine a company over its cookie banner?

Yes, it has the power. Schedule 13 of the Data (Use and Access) Act 2025 applies the higher maximum amount to PECR penalty notices for infringements of regulations including regulation 6, from 5 February 2026. The ICO's published cookie work so far has used letters and preliminary enforcement notices, and the ICO's December 2025 update reports no fine from these reviews.

Is a cookie banner mandatory in the UK?

Only if your site stores or reads something on the visitor's device that no PECR exception covers. Most sites with advertising tags do, and a banner is how they ask. The ICO's checklist then expects refusing to be as easy as accepting.

Peeky lists the buttons on the banner's top layer and counts the clicks to reject non-essential cookies against the clicks to accept. It signs in nowhere and fills in no forms. How a scan works has the full path.

Filed with

The rule

Privacy and Electronic Communications (EC Directive) Regulations 2003, reg. 6 (substituted by DUAA 2025, s. 112) and Schedule A1 (inserted by DUAA 2025, Sch. 12)

Read the rule (Privacy and Electronic Communications (EC Directive) Regulations 2003, reg. 6 (substituted by DUAA 2025, s. 112) and Schedule A1 (inserted by DUAA 2025, Sch. 12))

A case

Top 1,000 UK websites (operators not named)

ICO (UK), 2025

Read the decision (Top 1,000 UK websites (operators not named))

Your site

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Sources

The law

  1. PECR 2003, regulation 6, legislation.gov.uk (current version, as substituted from 5 February 2026)
  2. PECR 2003, Schedule A1 (exceptions), legislation.gov.uk
  3. UK GDPR, Article 4, legislation.gov.uk
  4. UK GDPR, Article 7 (conditions for consent, including withdrawal as easy as giving)
  5. PECR 2003, regulation 2 (interpretation, including consent)
  6. Data (Use and Access) Act 2025, section 112 (storing information in terminal equipment)
  7. Data (Use and Access) Act 2025, Schedule 13 (commenced 5 February 2026)
  8. Data Protection Act 2018, section 157 (maximum amount of penalty)

Guidance

  1. ICO, Guidance on the use of storage and access technologies: How do we manage consent in practice?
  2. ICO, Guidance on the use of storage and access technologies: How do we comply with the PECR rules?
  3. ICO, Cookie letters project phase 2 template letter (21 November 2024)
  4. ICO, Online tracking strategy update, April 2026 (clearer reject options across the top 1,000 websites)
  5. ICO, ICO takes action to tackle cookie compliance across the UK's top 1,000 websites (23 January 2025)
  6. ICO, ICO warns organisations to proactively make advertising cookies compliant (31 January 2024)

Decisions and cases

  1. ICO, ICO action secures increased cookie compliance (4 December 2025)
  2. ICO, Compliance of your organisation's cookie banner with the requirements of PECR and UK GDPR (letter of 15 November 2023)
  3. RTM v Bonne Terre Limited and another [2026] EWCA Civ 488, Court of Appeal, 21 April 2026 (consent to cookies is judged objectively; case sent back)
  4. ICO, Monetary penalty notice to ZMLUK Limited (PECR regulation 22, December 2025)
  5. ICO, Fines of £225,000 for nuisance marketing messages (20 January 2026, covers ZMLUK Limited)
  6. Garante (Italy), order and warning to Confalonieri S.r.l. on its cookie banner (4 June 2025, in Italian)
  7. Autoriteit Persoonsgegevens (Netherlands), fine of €600,000 for tracking cookies on Kruidvat.nl (16 July 2024, in Dutch)
  8. Autoriteit Persoonsgegevens (Netherlands), decision on objection AS Watson - Kruidvat, fine lowered to €50,000 (12 June 2025, in Dutch)
  9. Gegevensbeschermingsautoriteit (Belgium), settlement decision 164/2023 on cookies on the VRT website (5 December 2023, in Dutch)
  10. Gegevensbeschermingsautoriteit (Belgium), warning 176/2025 on pre-ticked legitimate interest boxes in a cookie banner (3 November 2025, in Dutch)

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For information only. Not legal advice.