Policy paper
Major sporting events (Income Tax exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026
This tax information and impact note is about Income Tax exemption for major sporting events (Glasgow 2026 Commonwealth Games).
Documents
Details
This measure allows Income Tax exemption for certain individuals who have been accredited by World Athletics for the purposes of the Glasgow 2026 Commonwealth Games.
This includes individuals whose tax residence is split between the UK and another country during the 2025 to 2026 tax year, whereby income arises in the part of the year where they are not a UK resident and participating in the games.
Updates to this page
Published 24 February 2026