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The Crumbling Cookies: A B2B Guide to First-Party and Zero-Party Data in 2026

The Crumbling Cookies

Originally published November 2021. Updated September 2026 to reflect Google’s reversal on third-party cookies and the UK’s updated cookie rules.

Quick answer: What should B2B companies use instead of third-party cookies?

B2B companies should build on first-party and zero-party data. First-party data is what you collect directly through your own website, CRM, events and product. Zero-party data is what prospects and customers deliberately tell you, such as their priorities, challenges and preferences. Together they give more accurate, better-consented insight than third-party cookies, which still exist in Chrome but are blocked, refused or incomplete for a large share of visitors.

Key takeaways

  • The cookie deadline disappeared, but the problem didn’t. Browser blocking, consent refusals and ad blockers already leave big gaps in third-party data.
  • Zero-party data is the most accurate signal you can get, because the buyer tells you directly.
  • In B2B, first-party data works best when it is organised around accounts and buying groups, not just individual contacts.
  • UK rules now allow some low-risk analytics without prior consent, but advertising still requires it, and penalties are much higher.

What happened to third-party cookies?

When we first wrote this post in 2021, Google planned to remove third-party cookies from Chrome in 2023. That never happened. After repeated delays, the plan unwound in three stages:

  • July 2024: Google announced it would not phase out third-party cookies in Chrome.
  • April 2025: it dropped its planned alternative, a user choice prompt, and kept Chrome’s existing cookie controls.
  • October 2025: Google retired its Privacy Sandbox project, the set of technologies intended to replace third-party cookies.

So third-party cookies still work in Chrome. But Safari and Firefox block them by default, many visitors refuse consent, and ad blockers strip out tracking. Any strategy that depends on third-party data is working with an incomplete and skewed picture of your market.

What is the difference between first-, second-, third- and zero-party data?

  • Zero-party data: information a person intentionally shares with you, such as their role, priorities, budget timing or content preferences.
  • First-party data: information you observe through your own channels, such as pages visited, downloads, email engagement, event attendance and product usage.
  • Second-party data: another organisation’s first-party data, shared with you through a direct partnership, such as a co-hosted webinar.
  • Third-party data: information collected by companies with no direct relationship to the person, often via cookies across many websites, then sold or shared.

Why does first-party data matter more in B2B?

  • Buying groups, not individuals. Several people research a purchase. Your own data can connect their activity to one account, whereas third-party cookies see disconnected browsers.
  • Long sales cycles. Cookies expire or get cleared long before a six- or twelve-month deal closes. A CRM record doesn’t.
  • Smaller audiences. B2B markets are often a few thousand target accounts, so each accurate signal is worth more, and noisy third-party signals do more damage.
  • Trust. Buyers engage more readily when they understand what you collect and why.

What do UK cookie rules require in 2026?

The Data (Use and Access) Act 2025 amended the UK’s cookie rules (PECR). In summary:

  • Low-risk analytics used only to produce statistics that improve your website can run without prior consent, provided you explain it clearly and offer an easy opt-out.
  • Advertising and ad measurement still require consent.
  • Penalties for breaching the cookie rules now match UK GDPR levels: up to £17.5 million or 4% of global annual turnover, whichever is higher.

The exemptions have strict conditions, so check the ICO’s guidance or take legal advice before changing your consent setup.

How do you collect zero-party data in B2B?

Zero-party data depends on a fair value exchange: buyers share information when they get something useful back. Proven approaches include:

  • Interactive content: assessments, benchmarks and interactive white papers that give a personalised result in return for answers.
  • Calculators and scoping tools: ROI or cost estimators, where the inputs reveal size, priorities and timing.
  • Preference centres: letting subscribers choose topics and frequency.
  • Progressive profiling: asking one or two new questions per interaction instead of long forms.
  • Event and webinar registration: a short question about the attendee’s biggest challenge.
  • Customer onboarding: capturing goals and use cases when a customer starts.

How do you turn first-party data into results?

  1. Make the CRM the source of truth. Deduplicate contacts and link them reliably to accounts.
  2. Capture events you control. Server-side tracking of key actions, such as demo requests, pricing page visits and downloads, is more reliable than browser tags alone.
  3. Model data at account level. Roll individual activity up into account engagement and buying-group coverage.
  4. Enrich carefully. Add firmographic data from reputable sources, with a clear lawful basis.
  5. Activate it. Use the data for account scoring, sales alerts, personalised content and smarter ad audiences built from your own lists.
  6. Govern it. Record consent, set retention periods and control who can access what.

Where does AI fit?

AI makes first- and zero-party data far more useful. It can classify free-text answers, spot buying signals across an account, and help tailor content to each buyer’s stated priorities. We explore this in Beyond Demographics: Using AI for Psychographic Profiling in B2B Lead Generation.

What are the most common mistakes?

  • Asking for too much, too soon. Long forms reduce conversions and invite fake answers.
  • Collecting data you never use. If an answer doesn’t change what you send or how sales responds, don’t ask for it.
  • Data trapped in silos. Marketing automation, CRM, events and product data that never meet can’t tell you about an account.
  • Treating the new analytics exemption as a free pass. It covers narrow, statistical use only, not advertising.

How High Digital can help

We build data products and account-based intelligence tools for B2B marketing teams, from interactive content that captures zero-party data to platforms that unify first-party signals at account level. Scope your project to talk about yours.

Frequently asked questions

Are third-party cookies going away?

Not in Chrome, for now. Google abandoned its plan to remove them. Safari and Firefox already block them by default, and many users refuse consent, so third-party data remains incomplete.

What is zero-party data?

Data that a customer or prospect intentionally shares with you, such as preferences, priorities or intentions, usually through forms, assessments or preference centres.

Is first-party data automatically GDPR compliant?

No. You still need a lawful basis, clear privacy information, appropriate consent for cookies and marketing, and sensible retention and security.

Do I need consent for analytics cookies in the UK?

Not always. Under the Data (Use and Access) Act 2025, analytics used only for statistics to improve your site can run without prior consent if you explain it and offer an easy opt-out. Advertising-related tracking still needs consent.

How does zero-party data help B2B lead generation?

It tells you directly what a buyer cares about and when they plan to act, so you can prioritise accounts, personalise follow-up and give sales better context than behavioural guesses alone.

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