The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026
These Regulations, enacted by HM Treasury under the Finance Act 2014, establish an income tax exemption for individuals accredited by the organizer of the Glasgow 2026 Commonwealth Games for income earned while performing activities connected with the Games between July 16th and August 4th, 2026, provided the individual meets specific non-UK residence criteria for the relevant tax year or period.
Arguments For
The regulations aim to facilitate the hosting of a major international sporting event by removing potential financial barriers (income tax liability) for participants, officials, and support staff who are not normally UK residents.
By granting exemption, the UK encourages high-profile international participation, potentially enhancing the profile and success of the Glasgow 2026 Commonwealth Games.
The exemption is narrowly tailored, requiring individuals to be accredited and non-UK resident for the relevant tax period, ensuring the benefit is limited to those directly serving the event's international function.
Arguments Against
The exemption creates a parallel tax regime for specific economic activities tied to the event, potentially distorting normal employment or trade income taxation for those involved.
Defining 'income' to include employment income, trade/profession profits, and visiting performer profits across different acts requires careful compliance monitoring for definitional clarity.
The requirement for non-UK residence or the income falling within the 'overseas part of a split year' might lead to complex declarations of tax status for individuals whose presence in the UK spans normal tax year boundaries.
2026 No. 476
INCOME TAX
The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026
| - - - - Made | 29th April 2026 | |-----------------------|-------------------| | - - Coming into force | 15th July 2026 |
This identifies the statutory instrument as 2026 No. 476, relating to Income Tax, and officially titles it as the Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026.
The regulations were formally made on April 29th, 2026, and became active law on July 15th, 2026.
The Treasury make these Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014( a ).
In accordance with section 48(5) of that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.
HM Treasury created these rules using the legal authority granted under Section 48 of the Finance Act 2014.
Furthermore, a proposal (draft) of this instrument received formal approval from the House of Commons before it was finalized and passed into law.
Citation, commencement and interpretation
- -(1) These Regulations may be cited as the Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 and come into force on 15th July 2026.
(2) In these Regulations-
'accredited person' means any individual who, in advance of their performance of a relevant activity, has been accredited by the organiser for the purposes of the sporting event through the issue of a personalised accreditation badge;
'income' means employment income( b ), or the profits of a trade, profession or vocation (including profits treated as arising as a result of section 13 of the Income Tax (Trading and Other Income) Act 2005 (visiting performers))( c );
'the organiser' means Glasgow 2026 Limited, a private company limited by guarantee under company number SC823885;
'relevant activity' has the meaning given in regulation 2(2);
'the sporting event' means the Glasgow 2026 Commonwealth Games to be held between 23rd July 2026 and 2nd August 2026 principally in Glasgow.
This first main section establishes the official short title and confirms the start date of July 15th, 2026.
It then defines several key terms used throughout the document.
An 'accredited person' is someone formally given a badge by the organizer before they start their designated work for the Games. 'Income' covers earnings from employment or the profits made from any trade or profession, specifically including payments treated as earned income for visiting performers.
The 'organiser' is explicitly named as Glasgow 2026 Limited (SC823885), and 'the sporting event' refers specifically to the Glasgow 2026 Commonwealth Games scheduled primarily in Glasgow from July 23rd to August 2nd, 2026.
Exemption from income tax
- -(1) An accredited person who performs a relevant activity is not liable to income tax in respect of income arising from that activity if the non-residence condition is met.
(2) An activity is a 'relevant activity' if it is performed-
- (a) in the United Kingdom,
- (b) during the period beginning with 16th July 2026 and ending with 4th August 2026,
- (c) as part of the specific office, employment, contractual arrangement or other capacity in respect of which the accredited person has been accredited by the organiser, and
- (d) in connection with the sporting event.
(3) The non-residence condition is that the accredited person performs the relevant activity-
- (a) in a tax year for which the person is non-UK resident( a ), or
- (b) in the overseas part of a tax year which is a split year as respects that person( b ).
(4) Section 966 of the Income Tax Act 2007 (duty to deduct and account for sums representing income tax) does not apply to a payment or transfer which gives rise to income benefiting from the exemption under paragraph (1).
This regulation grants income tax immunity to an accredited person for income derived from a 'relevant activity,' but only if the non-residence condition is satisfied.
A 'relevant activity' must occur in the UK, between July 16th and August 4th, 2026, and relate directly to the accreditation role for the Games.
The critical non-residence condition requires that the income-earning activity must take place in a tax year where the person is classified as non-UK resident, or during the overseas portion of a tax year designated as a 'split year' for that individual.
Finally, it confirms that rules requiring withholding or accounting for income tax (under Section 966 of the 2007 Act) are void for any payment that falls under this specific exemption.
29th April 2026
Gen Kitchen Christian Wakeford Two of the Lords Commissioners of His Majesty's Treasury
This section records the date of signing and identifies the two Lords Commissioners of His Majesty's Treasury, Gen Kitchen and Christian Wakeford, who formally executed the regulations.
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the Glasgow 2026 Commonwealth Games that are to be held principally in Glasgow between 23rd July 2026 and 2nd August 2026.
The exemption applies to income arising in respect of activities that take place between 16th July 2026 and 4th August 2026. In order to benefit from the exemption, individuals must be accredited by the organisers (for example, because they are a competitor, official or contractor), the income must arise in respect of their accredited involvement in the event and they must be non-UK resident for the tax year (or the income must relate to the overseas part of a split year).
A Tax Information and Impact Note covering the instrument will be published on the website at https GLYPH<c=0,font=/GFEDCB+TimesNewRomanPSMT> ://www GLYPH<c=0,font=/GFEDCB+TimesNewRomanPSMT> .gov.uk/government/collections/tax-information-and-impact-notes-tiins.
The Explanatory Note clarifies that the purpose of the document is to grant income tax relief for earnings related to participation in the Glasgow 2026 Commonwealth Games.
This tax relief specifically covers income generated from activities conducted between July 16th and August 4th, 2026.
To claim the benefit, individuals must hold accreditation, their income must stem from that accredited role, and they must satisfy UK non-residence criteria for the relevant tax period.
Details regarding the financial implications are available via a published Tax Information and Impact Note on the government website.
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