Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what meetings his Department has had with representatives of the Women’s Super League on the proposed changes to the tax treatment of image rights payments.

At Budget 2025, the Government announced it would legislate to clarify the tax treatment of image rights to ensure that all image rights payments related to an employment are treated as taxable employment income. As with all tax measures, an assessment of the impacts relating to the policy will be provided through the Government’s Tax Information and Impact Note (TIIN) which will be published alongside the relevant Finance Bill.

The Government regularly engages with stakeholders on technical detail of its announced policies and welcomes engagement with the Women’s Super League.