Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his department has conducted an impact assessment on the proposed change to the tax treatment of image rights payments included in the 2026 Budget (paragraph 6.153).

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.