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Taxation: Sports

Volume 468: debated on Thursday 6 December 2007

To ask the Chancellor of the Exchequer (1) if he will overturn the decision by HM Revenue and Customs not to treat pigeon racing as a sport for tax purposes; (171659)

(2) what factors HM Revenue and Customs took into account when determining whether pigeon racing should be treated as a sport for tax purposes; and if he will make a statement.

HM Revenue and Customs are not the arbiters of whether pigeon racing should be treated as a sport and have made no determination as such for tax purposes.