Key to the changes is the need for website owners to gain consent from visitors to be able to store cookies on their computer or other devices as opposed to offering an opt-out option.
The rules were first officially introduced in May 2011 but the Information Commissioner granted a 12-month lead in period, during which website owners could work towards compliance and would be unlikely to face any formal action if found to be in breach of the rules.
From May 26, 2012, however, any complaints will be considered in line with the normal approach to complaint handling and companies will need to demonstrate how they have taken steps towards compliance.
Full details of the rule changes can be found on the Information Commissioner's Office website, including a handy downloadable guidance document.
To assist publishers, and with the guidance of the ICO, below we highlight five websites from across different sectors that are demonstrating cookie best-practice in very different ways.
Department for Business, Innovation and Skills