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

John Grady Excerpts

Tuesday 21st April 2026 General Committees

[John Grady (Glasgow East) (Lab)]

It is a pleasure to serve under your chairship, Sir Alec.

Our relationship with the people and countries of the Commonwealth is something to be cherished and developed. The Commonwealth games in my city is an opportunity to do that.

The regulations help enable the Commonwealth games to take place in Glasgow this year, and, as a Glasgow MP, I welcome the Government’s support. My seat has two of the venues: the Sir Chris Hoy Velodrome, and the Tollcross International Swimming Centre. The exemption is essential to enable the games to happen in my constituency.

The Glasgow games in 2014 were a great success for the economic development of our city, and I am sure that the Glasgow 2026 games will be, too. That is because my home, Glasgow, is a city of warmth and hospitality.

As set out in the Commonwealth charter, the core Commonwealth principles include mutual respect and inclusiveness. The games are an opportunity to reaffirm those principles. A good place to start is by expressing our immense gratitude to the people from the Commonwealth who have made their homes here. I also want to thank the sportspeople who have fought against racism. Examples include Craig Brown and Alex McLeish in Scotland, as well as Sunderland’s Gary Bennett and Newcastle’s Shaka Hislop. They have embodied our shared values of mutual respect and inclusiveness.

I thank the Exchequer Secretary for introducing the regulations, which are an important part of the mosaic of activities that are needed to ensure that the Commonwealth games in my brilliant home city will be a success.