by Neil Lakeland, Kent branch chairman of Chartered Institute of Marketing

The revised European Union Privacy and Communications Directive - the so-called Cookie Law - is about to come into force in the UK.

A key element replaces the opt-out provision with an obligation for website owners to gain informed consent for the use of cookies.

A cookie is a text file downloaded on to a PC the first time a website is visited. It can track your journey through the site and inform the site when or if you return so it can tailor your experience.

Common uses are shopping carts, or sites such as the BBC's which allow you to personalise the content.

The implications are potentially huge. For example, after following its own guidance, the Information Commissioner's Office saw a 90% drop in recorded traffic after asking visitors if it could use the Google Analytics cookie.

However, for the vast majority of internet users, the term "cookie" has negative connotations and is clearly not widely understood.

My advice to marketers and website owners is not only to undertake an audit to make sure your website is compliant, but also make the case as to why you are using cookies and the benefits they convey.

Examples of best practice can be found on the BBC and Guardian websites. Both list cookies with an explanation of what they do and the implications of disabling them.

The government is committed to "pragmatic implementation," or protecting privacy whilst not disrupting usability. The consequences for businesses failing to comply are huge, with the penalty for flagrant flouting £500,000 per website.

This is something no company can afford to ignore.