Glasgow Grand Prix 2014 and the 2014 Glasgow Commonwealth Games: income tax exemption for non-resident athletes

Recently the UK Government has announced that it will provide for a one-off income tax exemption for the Glasgow Grand Prix 2014. This event is part of the IAAF Diamond League, and will take place in Scotland for the first time. Also the 2014 Commonwealth Games will be organised  in Glasgow. The exemption will apply only to non-resident athletes and not to officials sponsors or coaching staff. Also the exemption will not cover VAT or corporation tax.