HC Deb 23 February 1922 vol 150 c2153W

asked the Chancellor of the Exchequer whether a new Order has been issued to surveyors of taxes instructing them in future to tax sums of money given as benefits to employés of professional cricket and football clubs; if so, can he state from what date it is proposed to put the Order into operation; on what grounds are these benefits regarded as regular income; and, if such an Order has been issued, can the matter be reconsidered with a view to its withdrawal?


Professional footballers and cricketers are in the same position as other taxpayers. They are chargeable with Income Tax on the total emoluments arising from their employment, and benefit money—if a player is entitled thereto, under his contract of service—forms part of those emoluments. I may add that the proceeds of a public subscription, or of a collection made at a benefit match for a player, would not be regarded as liable to Income Tax assessment.

Back to