Draft Major Sporting Events (Income tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022 Draft Major Sporting Events (Income Tax Exemption) (UEFA Women's EURO 2022 Finals) Regulations 2022 Draft Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations 2022

James Murray Excerpts

Wednesday 20th April 2022 General Committees

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

Thank you, Mr Robertson, for the chance to set out the Opposition’s position on the three statutory instruments.

As we have heard from the Minister, the instruments seek to remove income tax liability for accredited persons who are non-resident in the UK but who earn income in the UK arising from work related to the 2022 Birmingham Commonwealth games, the UEFA women’s Euro 2022 finals, and the Finalissima football match. Beyond the non-residence condition, accreditation entails that the beneficiary of the tax relief works for, or is contracted by, one of the sporting bodies, teams or clubs competing in the competition.

We know that for the Birmingham Commonwealth games the tax exemption would be effective from 1 July until 11 August. We will not oppose the measure, as it is standard practice with world-class sporting events for the host nation to provide certain tax exemptions, not least to avoid the risk of double taxation in the UK and the home nation of the accredited person. It is also important that the UK is seen as an attractive place to host major cultural and sporting occasions, as it has successfully so many times in the past. I very much welcome this year’s Commonwealth games being held in the UK, and I am sure the people of Birmingham will be fantastic hosts.

For the UEFA women’s Euro 2020 finals, the tax exemption would be effective from 1 July until 6 August. For the reasons already mentioned, we will not oppose this measure either. I would, however, like to place on record how pleased I am that the competition will be hosted here in England. Indeed, with games both at Wembley and the Brentford Community Stadium, I hope tickets will be available for my constituents. I would be grateful if the Minister could outline what measures will be taken to ensure that the communities local to the competition games will have a fair opportunity to purchase tickets.

Women’s football has gone from strength to strength recently, and I would like to congratulate England forward Ellen White, who scored her 50th England goal earlier this month. She is the first woman to reach that impressive milestone, and did so in emphatic fashion, scoring midway through a 10-0 victory over North Macedonia.

For the Finalissima football match, the tax exemption would be effective from 28 May until 2 June. Again, we will not oppose the measure. This is a football match held between the winners of the UEFA European Championship and the Copa América, and so this year Wembley will play host to Italy versus Argentina on 1 June. I know that previously the world football governing body, FIFA, abolished the competition, but I am pleased that the 2020 memorandum of understanding between the European and South American bodies, UEFA and CONMEBOL, has led to this iconic fixture. I am glad that London—our capital city that is home to so many people from all around the world—will host this international match.