The Health and Safety Executive (HSE) is a non-departmental public body of the United Kingdom with its headquarters in Liverpool, England. It is the body responsible for the encouragement, regulation and enforcement of workplace health, safety and welfare, and for research into occupational risks in England and Wales and Scotland. Responsibility in Northern Ireland lies with the Health and Safety Executive for Northern Ireland. The HSE was created by the Health and Safety at Work etc. Act 1974, and has since absorbed earlier regulatory bodies such as the Factory Inspectorate and the Railway Inspectorate though the Railway Inspectorate was transferred to the Office of Rail Regulation in April 2006. The HSE is sponsored by the Department for Work and Pensions. As part of its work HSE investigates industrial accidents, small and large, including major incidents such as the explosion and fire at Buncefield in 2005. Though it formerly reported to the Health and Safety Commission, on 1 April 2008, the two bodies merged.