The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026
These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the Glasgow 2026 Commonwealth Games that are to be held principally in Glasgow between 23rd July 2026 and 2nd August 2026.
Lifecycle
Department
Made
29 Apr 2026
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Comes into force
15 Jul 2026
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 48 of the Finance Act 2014. In accordance with section 48(5) of that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.
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