Policy paper

The major sporting events (Income Tax exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026

Published 24 February 2026

Who is likely to be affected

Non-UK resident competitors, officials and certain other designated individuals employed by, or associated with, the participating national teams or international federations or otherwise involved with the Glasgow 2026 Commonwealth Games being hosted in Glasgow from 23 July 2026 to 2 August 2026. Only individuals earning income liable to tax from duties or services performed in the UK between 16 July 2026 and 4 August 2026 inclusive will be affected. 

General description of the measure

The exemption applies to certain individuals who have been accredited by the organiser of the Commonwealth Games for the purposes of the Glasgow 2026 Commonwealth Games if they are not resident in the UK for tax purposes and earn income in connection with this competition. This also includes individuals whose tax residence is split between the UK and another country in tax year 2026 to 2027 where such income arises in the part of the year when they are not UK resident.

The scope of the exemption covers income directly related to participating in the Glasgow 2026 Commonwealth Games and income directly related to services and duties performed specifically for the event.

Payers of such income will not be subject to the withholding tax obligations that would otherwise apply.

Policy objective

The government is committed to ensuring the UK remains an attractive location to host international, world-class sporting events. The granting of an Income Tax exemption supports this objective, where the event in question is internationally mobile and considered to be of world class status.

Without an exemption, subject to the terms of any applicable double taxation treaty, affected non-UK resident individuals would be fully taxed on income arising in connection with the Glasgow 2026 Commonwealth Games. Non-UK resident sportspersons would also be taxed on a proportionate share of their worldwide sponsorship income.

Payers of income to these individuals would be liable to withhold UK tax from their payments. The objective of the policy is to increase the attractiveness of the UK as a host for international sporting events.

Background to the measure

The Commonwealth Games are held every 4 years, typically hosted by a different Commonwealth country each time.

 The Exchequer Secretary to the Treasury at the time confirmed to Commonwealth Sport (the global organisation governing the Commonwealth Games) in 2024 that the exemption would be given if the event was hosted in the UK.

Detailed proposal

Operative date

The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 will come into force on 15 July 2026.

Current law

The legislation outlining the statutory basis for the taxation of employment income for non-UK resident employees, including sportspersons and entertainers, is provided by section 27 of the Income Tax (Earnings and Pensions) Act 2003.

The legislation for self-employment income is provided by section 6(2) of the Income Tax (Trading and Other Income) Act 2005, with specific legislation applicable to visiting performers at section 13 of the Income Tax (Trading and Other Income) Act 2005.

In relation to sportspersons and entertainers, relevant withholding tax provisions are set out in section 966 of the Income Tax Act 2007 and the Income Tax (Entertainers and Sportsmen) Regulations 1987 (SI 1987/530).

These regulations provide that the payer of the visiting entertainer or sportsperson is required to deduct the basic rate of Income Tax from any payments made. This withheld tax is then paid to HMRC in the quarterly returns submitted by the payer.

A non-UK resident entertainer or sportsperson is required to complete a Self Assessment tax return if they have paid too little tax on the payments received. They also complete a return if they believe too much tax has been withheld and a repayment is due.

The legislation that gives the power to provide for an exemption from Income Tax and Corporation Tax is at section 48 of the Finance Act 2014. This states that where a major sporting event is to be held in the UK, HM Treasury may make regulations providing for exemption from Income Tax and Corporation Tax in relation to the event.

Proposed revisions

The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 provide for an exemption from Income Tax on income earned in the UK by certain non-UK resident individuals in connection with the Glasgow 2026 Commonwealth Games.

The exemption applies to income received by non-UK resident accredited competitors and officials and other non-UK resident accredited individuals for relevant duties or services performed in connection with the Glasgow 2026 Commonwealth Games provided that the income arises in respect of duties or services performed in the UK between 16 July 2026 and 4 August 2026 inclusive.

Regulation 1 defines ‘accredited person’, ‘income’, ‘the organiser’, ‘relevant activity’ and ‘the sporting event’ for the purposes of the regulations.

Regulation 2 provides that an accredited person does not have to pay Income Tax on their income where it is earned in respect of duties or services performed in the UK between 16 July 2026 and 4 August 2026 in connection with the Glasgow 2026 Commonwealth Games and in pursuance of the specific role in respect of which the individual has been accredited. It also defines the condition of non-residence in relation to applying the exemption and disapplies the withholding tax requirement contained in section 966 of the Income Tax Act 2007.

Summary of impacts

Exchequer impact (£ million)

2025 to 2026	2026 to 2027	2027 to 2028	2028 to 2029	2029 to 2030	2030 to 2031
—	Nil	Nil	—	—	—

 This measure is not expected to have an Exchequer impact.

Economic impact

This measure is not expected to have any significant economic impacts.

Impact on individuals, households and families

This measure will impact an estimated 9,000 non-UK resident competitors, officials and other designated individuals in a business context participating in, or otherwise involved in, the Glasgow 2026 Commonwealth Games. They will not have to do anything differently- the legislation would exempt them from Income Tax.

There is expected to be no impact on family formation, stability or breakdown. 

This measure is expected to overall have no impact on an individual’s experience of dealing with HMRC as the change is an automatic exemption from paying tax.

Equalities impacts

An individual may be affected by this measure regardless of their protected characteristics. If a protected group is overrepresented in this population, then it will be disproportionately impacted. HMRC does not currently hold data on the protected characteristics of individuals impacted by this measure and so cannot determine conclusively if there are any equality impacts, however as the policy affects non-UK residents, this population will be more likely to be non-UK nationals.

Administrative impact on business including civil society organisations

There is no impact on businesses as this measure only affects individuals.

This measure is not expected to disproportionately impact civil society organisations.

Operational impact (£ million) (HMRC or other)

It is not expected that implementing this change will incur any additional costs for HMRC.

Other impacts

Other impacts have been considered, and none have been identified.

Monitoring and evaluation

This measure will be kept under review through communication with affected taxpayer groups.

Further advice

If you have any questions about this change, contact the Personal Tax International Policy team at this email address: personaltaxinternational@hmrc.gov.uk.

Declaration

Dan Tomlinson MP, Exchequer Secretary to the Treasury has read this tax information and impact note and is satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impacts of the measure.