Tax and customs rules for the Glasgow 2014 Commonwealth Games

Find out more about the tax and customs arrangements in place for Glasgow 2014.

This collection was withdrawn on

This page has been archived. This guidance only applied for the Glasgow 2014 Commonwealth Games.

Competing in the Commonwealth Games if you’re not a resident in the UK

If you’re a non-resident competitor at the Glasgow 2014 Commonwealth Games you’ll be eligible for certain tax exemptions whilst competing at the Games.

Bringing in goods for the Commonwealth Games

If you’re involved in bringing goods or equipment into the UK for the Commonwealth Games, you can use special customs procedures to import them into the country on a temporary basis.

These arrangements are specific to the Glasgow 2014 Commonwealth Games only. The exemptions that existed for the London 2012 Olympic and Paralympic Games don’t apply.


VAT is a tax you pay on most goods and services. Find out about tax-free shopping and how to get a VAT refund for goods you have bought in the UK.

Organisations not registered for VAT in the UK may also be able to get a VAT refund on business purchases under the Cross‐Border Refund Scheme. Read more about refunds of VAT for EU and non-EU businesses and when VAT cannot be refunded on the HM Revenue and Customs (HMRC) website.

Tax on rental income if you rent out your property during the Commonwealth Games

If you’re considering renting out your accommodation during the Commonwealth Games, you need to check whether you have to pay tax on the income. Find out more about renting out your property (Scotland) or the Rent a Room Scheme.

Find out about the different types of letting and property income in your property income and HMRC webinar or the HMRC e-learning course on letting property to tenants.

Other documents

  1. Glasgow 2014 Commonwealth Games

    • Guidance
Published 27 August 2013