Draft Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations 2021

James Murray Excerpts

Monday 19th July 2021 General Committees

[James Murray (Ealing North) (Lab/Co-op)]

On a point of order, Mr Gray. In the context of today’s extraordinary weather, I am afraid that I have inadvertently left my jacket in my office. In order not to delay the Committee, do I have your permission to proceed without my jacket?

[The Chair]

Being a very old-fashioned bloke, I entirely disapprove, but on this particular occasion, I am happy to allow the hon. Gentleman to remain improperly dressed. I am grateful to him for his courtesy in raising the matter with the Committee.

--- Later in debate ---

[James Murray]

Thank you, Mr Gray, for the chance to set out the Opposition’s position on the statutory instrument, despite my present attire.

[The Chair]

I will never live this one down.

[James Murray]

Neither will I. As we have heard, the instrument will remove income tax liability from accredited persons who are non-resident in the UK but who earn income in the UK arising from work related to the UEFA super cup, which is scheduled to take place on 11 August between Chelsea and the Spanish club Villareal. The football match is due to be held at the Windsor Park national stadium in Belfast, and the income tax exemption is valid from 10 to 12 August. Beyond the non- residence condition, accreditation entails that the beneficiary of the tax relief work for, or be contracted by, one of the clubs that are participating in the super cup, UEFA or broadcast, commercial or media organisations working with UEFA for the purposes of the super cup match.

May I start by congratulating the Chelsea team on winning the Champions League and booking their spot in this prestigious cup match? I am sure I speak on behalf of all members of the House of Commons—except, perhaps, the hon. Member for Ashfield (Lee Anderson)—when I put on the record my admiration for and thanks to the Chelsea players who represented England at the recent European championships: Mason Mount, Reece James and Ben Chilwell. I also put on the record how pleased I am that Windsor Park was selected for this match. It hosted its first match nearly 120 years ago, so it is very welcome that this iconic Belfast landmark will now host such a significant European game.

We will not oppose the statutory instrument because we know the income tax exemption was agreed as a condition of the bidding process to host the 2021 UEFA super cup match in the UK. In January 2019, the then Financial Secretary to the Treasury, the right hon. Member for Central Devon (Mel Stride), confirmed to UEFA in writing that all the necessary tax exemptions would be given if the Irish Football Association in Northern Ireland were awarded the match. We recognise that that is consistent with the treatment of other world- class events, not least the recent final of the Euros

Although we will not oppose the instrument, I will use this opportunity to ask the Minister to set out his view on the low pay often received by those who will not benefit from the exemption granted by this statutory instrument, but whose contributions are critical to the organisation and delivery of the event—stewards, bar staff, workers at food kiosks, cleaners and many more besides. It is striking that just four clubs in the premier league have committed to the living wage and are accredited by the Living Wage Foundation. We know that football clubs are built by their fans and communities, so I would be grateful if the Minister set out whether he agrees that British football clubs owe it to their communities to be fair employers and to commit to the living wage.