Enact a fixed 20% income tax rate on all income that is taxable in the UK by non-resident tennis players. We believe this will attract top players to UK tournaments, boosting competition, spectator revenue, and broader economic activity.

UK tax law can result in non-resident professional tennis players paying income tax at rates up to 45% and uniquely taxes a share of players' global sponsorship income too. Top players have avoided UK warm-up tournaments as a result. We want a simple, final 20% tax rate on all earnings that are taxable in the UK for non-resident players. This could attract more top players, improve competition, and generate far more tax revenue from venues, hotels and fans than is lost from players.