Budget changes could see footballers taxed extra £45m per year

Football players and clubs will be forced to pay an additional £45m per year in tax following changes to image rights announced at the Budget. Chancellor John Healey confirmed last month that “the government will clarify that image rights payments related to an employment are taxable as employment income and taxed in the same way as wages”, adding that “to provide affected sectors with additional time to adjust to this change, the measure will take effect from 6 April 2028”. It could see adverts involving players in their club colours taxed as part of their football income, while two players in the same sponsorship deal could be taxed differently depending on whether the club was involved in the introduction or not. Research by accountancy group UHY Hacker Young estimates this could rake in an additional £45m for the government. Budget tax changes “These changes will have a significant impact on football clubs’ wage bills. The profitability of so many major clubs is fra