Draft Major Sporting Events (Income Tax Exemption) Regulations 2017

Debate between Jane Ellison and Jeff Smith

Monday 24th April 2017 General Committees

[Jane Ellison]

If I am unable to answer colleagues’ questions today, I will obviously get in touch with them after the debate to clarify. The criteria for granting tax exemptions has been set out on a number of occasions, but I am happy to repeat them. They are that the events should be world class and internationally mobile and where a tax exemption by the host country is a requirement of a bid to host the event. For those who are concerned, it is worth noting that the cost of these exemptions to the Exchequer is negligible and in any case is likely to be offset by the benefits of hosting such high-profile events—something that I am sure comes into the minds of those bidding to host them.

The Opposition Front-Bench spokesman raised gender equality. It is certainly not the case that the Government give tax emptions only for all-male events. If the organisers of an all-female event approached the Government, basically the same policy criteria would apply when deciding whether a tax emption was appropriate. The majority of events that have been granted exemptions, such as the Olympics and the forthcoming world athletics championships, actually feature male and female competitors. With regard to the specific event that he named, I understand that an exemption was not requested. However, the criteria would have been applied equally. I accept that, in the world of sport, the decision might sometimes come out differently depending on the nature of the event, but it is dictated not by the gender of the participants in the sport but by nature of the occasion.

[Jeff Smith]

When the Minister says the exemption was not requested, was that for the 2017 women’s Champions League final?

[Jane Ellison]

I believe that is the case, yes. We do all the normal assessments with regard to impact. As I said, the policy is effectively gender-neutral in that regard, because the criteria are linked not to gender but to other things.

I will look for inspiration with regard to the more technical question I was asked, but if I cannot find any, I might have to drop the hon. Member for Paisley and Renfrewshire North a line to clarify the need for a legislative consent motion. If it is all right, Mr Gray, I will come back to him subsequent to the debate.