Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of HMRC rules on taxing visiting international athletes' global endorsement income on the ability of regional grass-court tennis tournaments to attract elite international players; and if he will review introducing targeted tax exemptions for pre-Wimbledon events.

Under long-standing UK tax rules, non-UK resident sportspersons are taxed on income arising from participation in UK events. For major sporting events the government will consider an exemption where strict criteria are met; an exemption is a condition of a bid to host an internationally mobile, world class, major sporting event. Whilst a world class event, events such as Wimbledon do not meet these criteria.