The Chief Secretary to the Treasury, Danny Alexander, has announced a tax break for athletes that take part in the 2014 Commonwealth games in Glasgow. The move means that athletes from outside the UK will be exempt from UK income tax on any payment in connection with their performance in the UK.

Under UK tax rules a sportsperson not resident in the UK would usually be subject to UK income tax on UK earnings including a proportion of any worldwide endorsement income. This move is meant to help attract top athletes to compete at the Commonwealth Games and follows a similar exemption for the Olympic Games in London which was a condition of the London bidding process.

The athlete will remain liable to tax in the country in which they are resident and the tax break is only available to non UK resident athletes.

Announcing the exemption Danny Alexander, Chief Secretary to the Treasury, said:

'With less than six months to go until London 2012, I’m pleased to announce this special exemption for Glasgow 2014 which will prolong the Olympic legacy and help spread the long-term benefits into Scotland. Everyone wants to see the best athletes compete at Glasgow 2014 and this exemption will make that more likely. Seeing the Sir Chris Hoy Velodrome today, it's clear that Glasgow will be an outstanding venue for the Commonwealth Games which showcases the best of UK and international sporting talent.'