SI 2026/476 was made on 29 April 2026 and comes into force on 15 July 2026.
As per the explanatory note:
“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.
The exemption applies to income arising in respect of activities that take place between 16th July 2026 and 4th August 2026. In order to benefit from the exemption, individuals must be accredited by the organisers (for example, because they are a competitor, official or contractor), the income must arise in respect of their accredited involvement in the event and they must be non-UK resident for the tax year (or the income must relate to the overseas part of a split year).”
https://www.legislation.gov.uk/uksi/2026/476/contents/made
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