Found a (sort of) answer in their cookie_guidance_v3.pdf
"An organisation based in the UK is likely to be subject to the requirements of the Regulations even if their website is technically hosted overseas. Organisations based outside of Europe with websites designed for the European market, or providing products or services to customers in Europe, should consider that their users in the UK and Europe will clearly expect information and choices about cookies to be provided."
Of course, much like the rest of this legislation, the phrase "likely to be subject to" is vague and ill defined. Sometimes I hate being base in England.
"An organisation based in the UK is likely to be subject to the requirements of the Regulations even if their website is technically hosted overseas. Organisations based outside of Europe with websites designed for the European market, or providing products or services to customers in Europe, should consider that their users in the UK and Europe will clearly expect information and choices about cookies to be provided."
Of course, much like the rest of this legislation, the phrase "likely to be subject to" is vague and ill defined. Sometimes I hate being base in England.