Income earned in the UK in connection with the 2021 UEFA Super Cup football match, taking place in Belfast on 11 August 2021, will be exempt from income tax for qualifying individuals who are non-UK resident in the 2021/22 tax year.
The Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations, SI 2021/882 provide for the exemption which will apply from 10 August 2021 until 12 August 2021.
Winners of the 2021 Champions League, Chelsea, will take on Villarreal who won the Europa League. The income tax exemption will apply only to individuals within the meaning of ‘accredited person’, such as accredited players, officials or contractors of the clubs, UEFA and partner organisations. The individuals must be non-UK resident in the tax year 2021/22 or, where the tax year is a split year in relation to that individual, the income must relate to the overseas part of the year.
The regulations are made under FA 2014 s 48 which empowers the Treasury to introduce tax exemptions in relation to major sporting events.
Income earned in the UK in connection with the 2021 UEFA Super Cup football match, taking place in Belfast on 11 August 2021, will be exempt from income tax for qualifying individuals who are non-UK resident in the 2021/22 tax year.
The Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations, SI 2021/882 provide for the exemption which will apply from 10 August 2021 until 12 August 2021.
Winners of the 2021 Champions League, Chelsea, will take on Villarreal who won the Europa League. The income tax exemption will apply only to individuals within the meaning of ‘accredited person’, such as accredited players, officials or contractors of the clubs, UEFA and partner organisations. The individuals must be non-UK resident in the tax year 2021/22 or, where the tax year is a split year in relation to that individual, the income must relate to the overseas part of the year.
The regulations are made under FA 2014 s 48 which empowers the Treasury to introduce tax exemptions in relation to major sporting events.
