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.
The exemptions will apply to any income you earn during the accreditation period from your performance at Glasgow 2014, or any activity that supports or promotes Glasgow 2014 or future Commonwealth Games. The accreditation period runs from 4 March 2014 to 3 September 2014.
The exemption is only for income tax and applies only to non-UK resident competitors. The exemption will not cover any other taxes such as corporation tax or VAT.
The exemptions don’t apply to you if you’re a member of supporting personnel or a team official. You’ll still have to pay income tax if you have any UK taxable income.
Non-resident sportspeople may still be liable to tax on this income by other countries, for example their home nation.
There are no other exemptions available for Glasgow 2014.