Exposure of plants to UV‐B radiation (280–320 nm) results in changes in expression of a large number of genes. Before UV‐B radiation or light of other wavelengths can give rise to a cellular response, it has to be perceived by some kind of receptor, and the information transduced via a signalling pathway to the target molecules, be it proteins in the cytoplasm or the genetic material in the nucleus. The perception of low levels of UV‐B probably occurs via a UV‐B photoreceptor followed by several different signalling pathways. These pathways include second messengers such as calcium, kinases and the catalytic formation of reactive oxygen species. High levels of UV‐B, on the other hand, probably cause cellular damage and oxidative stress, thus activating a general stress signal transduction pathway which leads to a response similar to that which occurs after pathogen attack and other stresses. Some of the genes identified so far as being regulated by UV‐B encode proteins involved in the biosynthesis of protective pigments, DNA repair and antioxidative enzymes, photosynthetic genes, cell cycle genes, and stress genes induced by other types of stimuli (i.e. pathogenesis‐related proteins and senescence‐induced genes). In the light of the information obtained on components necessary for UV‐B‐induced changes in gene expression, we propose in this mini‐review a working model for UV‐B perception and signal transduction. This model also takes into account dosage differences for the observations, which imply a separation into UV‐B‐specific and more general stress signal transduction.