TL;DR (in short)
PECR vs GDPR
Basically the ICO says: “PECR first, GDPR second.”
The simplest way to understand it is that if your cookies require consent under PECR, then you cannot use one of the alternative lawful bases from the GDPR to set them. If you’re setting cookies, this is why you need to look to PECR first and comply with its specific rules, before considering any of the general rules in the GDPR. source
When do you need consent?
You need consent when cookies are not strictly necessary:
‘Strictly necessary’ means that storage of (or access to) information should be essential, rather than reasonably necessary. It is also restricted to what is essential to provide the service requested by the user. It does not cover what might be essential for any other uses that you might wish to make of that data. It is therefore clear that the strictly necessary exemption has a narrow application.
All cookies that are used for analytics do require a consent. Simple Analytics does not use any cookies and does not require any consent.
Sources used: insideprivacy.com.