Income Tax

Jim Shannon Excerpts

Monday 1st March 2021 Commons Chamber

[Jim Shannon (Strangford) (DUP) [V]]

I thank the Minister for his comments and introduction. I have always been a massive football fan, supporting the greatest club in the league, and I always support the home nations. As the hon. Member for Glenrothes (Peter Grant) said, we in Northern Ireland have narrowly missed out again; we hope for better times. But I am excited about the rescheduling of Euro 2020. Although we might not be able to have the usual full stadium, we should all be able fully to support the home nations—I will be supporting them—from the comfort of our living rooms.

This statutory instrument, which I support, is merely one cog in ensuring that players can come, play and not be penalised through their wages, by creating an income tax exemption from 1 June 2021 until two days after the final match. With matches being hosted in the United Kingdom, and Wembley hosting the final, I am hopeful that football is coming home, and that there will be a boost to local economies at every venue. That is much needed. Hopefully, if all continues to go well, bed nights and safe tourism may well be another benefit of the beautiful game coming home.

Does the Minister agree that having an exemption until two days after the last match gives sufficient time for everything to be resolved, or would he consider allowing a few more days, in case, God forbid—I put this very apprehensively—any player or coach has to quarantine for whatever reason? I hope that the Minister will be able to address that question.