Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of taxing image rights payments related to an employment as employment income from 6 April 2028 on (a) women in professional sport, (b) the creative industries and (c) the UK’s ability to attract and retain international talent.

As announced at Budget 2025, the Government will clarify that image rights payments related to an employment are taxable as employment income and taxed in the same way as wages. To provide affected sectors with additional time to adjust to this change, the measure will now take effect from 6 April 2028.

An assessment of the impacts of the policy is set out in the associated Tax Information and Impact Note which is available at:

https://www.gov.uk/government/publications/income-tax-treatment-of-image-rights-payments-connected-to-employment.