Draft Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026

James Wild Excerpts

Tuesday 21st April 2026 General Committees

[James Wild (North West Norfolk) (Con)]

The Exchequer Secretary played his own part in inspiring the next generation of athletes on social media during the recess.

The regulations provide a time-limited exemption from income tax for certain non-UK residents working on the Glasgow 2026 Commonwealth games. I am looking forward to the games and to our home athletes bringing home many medals. I also recognise the benefits that such sporting events will bring to Glasgow and more widely.

The Opposition have been pushing the Government to recognise the principle that underlies the regulations: the importance of making the UK attractive to globally mobile individuals. Sadly, more broadly, the Government have targeted such individuals through higher taxes. I therefore hope that the regulations represent a change of direction.

I have a few points to raise with the Exchequer Secretary. First, on scope, the regulations apply to “accredited persons”: individuals issued with an accreditation badge by Glasgow 2026 Ltd. Estimates say that that will impact around 9,000 non-UK residents. Will he set out what discussions His Majesty’s Revenue and Customs has had with or what guidance has been issued to Glasgow 2026 Ltd on who should or should not be accredited for those purposes?

Secondly, on timing, the games run from 23 July to 2 August. Why does the exemption run from 16 July to 4 August rather than matching the dates of the games?

Thirdly, on avoidance, because trading and professional profits are covered, there could be an incentive to structure contracts so that income is characterised as games-related and performed in the UK within that exemption window. How has HMRC addressed that risk?

We will not oppose the regulations, but I would appreciate the Exchequer Secretary’s response to my three questions.