Second Delegated Legislation Committee
21 April 2026
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Second Delegated Legislation Committee House of Commons
00:00 - 00:16
Speaker 1
The draft major sporting events income tax exemption Glasgow 2026 Commonwealth Games Regulations 2026. We call the minister to move the motion. Minister Tomlinson. I beg to move
00:16 - 02:25
Speaker 2
that the committee has considered the draft major sporting events income tax exemption Glasgow 2026 Commonwealth Games regulations 2026. Mister chairman, it's a pleasure to appear before you today. These draft regulations provide an income tax exemption for non UK resident competitors, officials, and certain other designated individuals employed by or associated with the participating national teams, international federations, or otherwise involved with the Glasgow twenty twenty six Commonwealth Games. Mister chairman, the government recognizes the great benefits that all sport, including sport at highest level brings to this country. International tournaments inspire the next generation of athletes, bring together communities, and boost the economy.
I'm sure members of the committee will be aware of the government's commitment to making The UK an attractive location to hold host world class sporting events. Successive governments have previously provided income tax exemptions for hosting major sporting events, including the twenty twenty two Birmingham Games, 2023 Women's Football, 2024 UEFA Champions League Final, and twenty twenty four World Athletics Indoor Championships, for example. Mr Chairman, I should point out that tax exemption of this type is reserved only for the most events. I am hopeful, in fact confident, that the committee will agree that this event meets this criteria. The exemption covers income directly related to participating in the Glasgow twenty twenty six Commonwealth Games, as well as income arising related to services and duties performed specifically for the event.
Being exposed to taxes in two countries is administratively complex, and consideration would also have to be given to areas such as withholding taxes, completing self assessment tax returns, and relevant double taxation treaties. So to include, mister chairman, the income tax exemptions for the Glasgow twenty twenty six common Games further supports the government's commitment to make The UK a global destination for world class sport. And I commend these regulations to the committee.
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