What will 2026 UK speedway bring?

[IainB]

On 11/15/2025 at 9:47 PM, IainB said:

Don't forget that riders are not employees though, I'm not sure how foreign riders visa requirements are met in that case, do they work under/for an umbrella company. 

From Google Gemini:

For a foreign rider to legally work and be paid in the UK, they need to follow UK immigration rules, which typically involve:

• International Sportsperson Visa: Foreign riders usually require an International Sportsperson Visa.
• Governing Body Endorsement (GBE): To get the visa, the rider must be endorsed by the sport's governing body, British Speedway. This process involves the club acting as a licensed sponsor.
• Contract Details for Visa: The contract between the rider and the licensed sponsor (the club) must be robust and submitted as part of the endorsement process, detailing the rider's assessed earnings for the season, including how they are made up (e.g., payment per point, vans, mechanics). This ensures the salary and conditions are at least equal to those normally given to a resident worker for the same role.

The tax arrangements for foreign speedway riders involve special rules designed for non-resident sportspeople and artists.

Here is a breakdown of how a foreign rider's UK income tax is handled:

1. Withholding Tax (The First Step)

The immediate and most common way tax is paid is via Withholding Tax (WHT).

• Payer's Obligation: The UK speedway club (the payer) is legally obliged to deduct tax from the rider's payment before the rider receives it.
• Rate: This is typically deducted at the UK's basic rate of income tax, which is 20%.
• Threshold: This withholding tax usually applies to gross payments exceeding the UK Personal Allowance (the amount an individual can earn tax-free, which is around $\text{\textsterling}12,570$ in most recent tax years).
• Purpose: The deducted 20% is a "payment on account" against the rider's eventual final UK tax bill.

2. Self-Assessment and Deducting Expenses

Since speedway riders are considered self-employed contractors for UK tax purposes, the WHT is often not their final tax liability.

• UK Tax Return: A rider will usually need to register for UK Self-Assessment and file a UK tax return at the end of the tax year. This is mandatory if their net profits exceed the basic rate band (around $\text{\textsterling}50,000$).
• Deductible Expenses: The tax return allows the rider to claim legitimate business expenses, which significantly reduces their taxable income. These include:
  • Travel and accommodation costs while in the UK (flights, local transport, rent).
  • Costs of professional equipment (engines, tyres, kevlar).
  • Wages paid to mechanics and support staff.
• Final Tax Calculation: The final UK income tax is calculated on the net profit (earnings minus expenses).
  • If the tax due on the net profit is less than the 20% already withheld, the rider can claim a refund from HMRC (the UK tax authority).
  • If the net profit is high, the rider may be liable for the higher rate of UK income tax (40% or 45%) and will have to pay the additional amount due.

3. Taxation of Global Income (Sponsorship)

This is the most complex part for international sportspeople:

• Apportionment of Income: A non-resident rider is generally subject to UK tax on the portion of their worldwide sponsorship or endorsement income that relates to their activities in the UK.
• Time Spent: The UK taxable proportion is often calculated by comparing the number of days the rider spent performing or training in the UK to the total number of days spent performing/training worldwide.

$$ \text{UK Taxable Endorsement Income} = \text{Global Endorsement Income} \times \frac{\text{UK Days}}{\text{Worldwide Days}} $$

4. Double Taxation Agreements (DTA)

To prevent the rider from paying tax on the same income in both the UK and their home country (e.g., Poland, Australia, Denmark), Double Taxation Agreements come into effect.

• Tax Credit: Under a DTA, the tax the rider pays to the UK (the source country) is typically used as a tax credit to reduce the amount of tax they owe in their home country (the residence country).
• Tax Residency: The rider's overall tax residency (based on the number of days they spend in each country) determines which country gets the primary right to tax their worldwide income, but the DTA ensures they are not taxed twice.

In summary, the rider will have 20% tax withheld by the club, and then they must file a UK Self-Assessment tax return to reconcile their full income and claim expenses. Finally, they use the UK tax paid as a credit against their tax bill back home.

Would you like to know which countries the UK has a Double Taxation Agreement with that are relevant to speedway riders?

 

For foreign speedway riders, the most relevant Double Taxation Agreements (DTAs) are those with countries that supply the majority of international talent to the British leagues.

The UK has DTAs with almost all major nations, and specifically with the most significant sources of foreign speedway riders.

🏁 Key Double Taxation Agreements for Speedway Riders

The UK has comprehensive DTAs with the following countries, which are major sources of speedway talent:

Country

Rider Tax Residency Principle

DTA Article Summary

Poland

Source Rule

The DTA allows the UK to tax income earned from professional activities performed in the UK. The tax paid in the UK is then credited against the rider's Polish tax liability.

Denmark

Source Rule

Similar to Poland, the UK has the right to tax income arising from activities performed at UK speedway tracks.

Australia

Source Rule

The UK retains the right to tax the rider's UK-sourced income, with Australia providing a credit for the UK tax paid.

Sweden

Source Rule

The DTA ensures that the rider's UK earnings are taxable in the UK first.

How the DTAs Affect the Rider

While DTAs are complex, for a speedway rider, the crucial point is typically covered under the "Artistes and Sportspersons" article (usually Article 17 or 18 in most treaties). This article generally states two key things:

Right to Tax at Source: The country where the activities take place (the UK) has the right to tax the income derived from those activities. This is why the UK club withholds 20% tax.

Credit Method: The rider's home country (their country of tax residency) must then allow the rider a tax credit for the UK tax that has already been paid on that income.

Example Scenario (Australian Rider):

An Australian rider earns $\text{\textsterling}30,000$ in UK speedway income.

The UK club withholds and pays $\text{\textsterling}6,000$ (20%) tax to HMRC.

The rider files a UK Self-Assessment to claim expenses and finalise their liability.

The rider declares their total worldwide income (including the $\text{\textsterling}30,000$ UK income) on their Australian tax return.

Australia calculates the tax due on the total income, then grants the rider a tax credit for the $\text{\textsterling}6,000$ already paid to the UK.

This system ensures that the income is not taxed twice and that the rider ultimately pays the higher of the two countries' tax rates on that specific income.

[dontforgetthefueltapsbruv]

12 hours ago, therefused said:

Fine with me

Are you also fine with paying £23-25 for it?

[mikebv]

1 hour ago, PhilTheAce said:

he also left after heat 4

He was meeting up with the Stock Car ruling body to do a press release about how he used to love watching Stu Smith, Len Wolfinden, and Frankie Wainman Snr....

Edited 14 hours ago by mikebv

[SJA]

18 hours ago, TTT said:

Sweden (TUE), Denmark (WED) and Poland (FRI-SUN) dictates that the PREM has to run on MON & THU Nights.

Not at all, I just can't see a call for Jack Smith and co, The One Big League is not even going to be anywhere near the current standard of the CHAMP unless everyone runs on a MON & THU Night.

I've done the math, One Big League is impossible to work unless everyone runs on a MON & THU Night.

Not enough Heat Leaders and that's a FACT whether you run 5 Man Teams or 7, I've literally posted the CHAMP Heat Leader List on here Twice and the Numbers simply don't add up.

 

Two Tier Structure = Slow the death process down to 1 Club per year unless Osborne picks another off.

One Big League = Speed the death process up due to a Lack of Riders, The Polish 2027 Rule causing further havoc and the threat of Riders going down the Rory Schlein path of Retirment due to a job outside of the Sport.

Totally agree that if one league it would be at best at Championship level less a heat leader and a second string, replaced by two 2 point riders, The issue isnt so much the riders in the top polish league but those in the second division. This problem would only go away if they kept the fixed race nights of Monday and Thursday.

[Phannan]

49 minutes ago, IainB said:

From Google Gemini:

For a foreign rider to legally work and be paid in the UK, they need to follow UK immigration rules, which typically involve:

• International Sportsperson Visa: Foreign riders usually require an International Sportsperson Visa.
• Governing Body Endorsement (GBE): To get the visa, the rider must be endorsed by the sport's governing body, British Speedway. This process involves the club acting as a licensed sponsor.
• Contract Details for Visa: The contract between the rider and the licensed sponsor (the club) must be robust and submitted as part of the endorsement process, detailing the rider's assessed earnings for the season, including how they are made up (e.g., payment per point, vans, mechanics). This ensures the salary and conditions are at least equal to those normally given to a resident worker for the same role.

The tax arrangements for foreign speedway riders involve special rules designed for non-resident sportspeople and artists.

Here is a breakdown of how a foreign rider's UK income tax is handled:

1. Withholding Tax (The First Step)

The immediate and most common way tax is paid is via Withholding Tax (WHT).

• Payer's Obligation: The UK speedway club (the payer) is legally obliged to deduct tax from the rider's payment before the rider receives it.
• Rate: This is typically deducted at the UK's basic rate of income tax, which is 20%.
• Threshold: This withholding tax usually applies to gross payments exceeding the UK Personal Allowance (the amount an individual can earn tax-free, which is around $\text{\textsterling}12,570$ in most recent tax years).
• Purpose: The deducted 20% is a "payment on account" against the rider's eventual final UK tax bill.

2. Self-Assessment and Deducting Expenses

Since speedway riders are considered self-employed contractors for UK tax purposes, the WHT is often not their final tax liability.

• UK Tax Return: A rider will usually need to register for UK Self-Assessment and file a UK tax return at the end of the tax year. This is mandatory if their net profits exceed the basic rate band (around $\text{\textsterling}50,000$).
• Deductible Expenses: The tax return allows the rider to claim legitimate business expenses, which significantly reduces their taxable income. These include:
  • Travel and accommodation costs while in the UK (flights, local transport, rent).
  • Costs of professional equipment (engines, tyres, kevlar).
  • Wages paid to mechanics and support staff.
• Final Tax Calculation: The final UK income tax is calculated on the net profit (earnings minus expenses).
  • If the tax due on the net profit is less than the 20% already withheld, the rider can claim a refund from HMRC (the UK tax authority).
  • If the net profit is high, the rider may be liable for the higher rate of UK income tax (40% or 45%) and will have to pay the additional amount due.

3. Taxation of Global Income (Sponsorship)

This is the most complex part for international sportspeople:

• Apportionment of Income: A non-resident rider is generally subject to UK tax on the portion of their worldwide sponsorship or endorsement income that relates to their activities in the UK.
• Time Spent: The UK taxable proportion is often calculated by comparing the number of days the rider spent performing or training in the UK to the total number of days spent performing/training worldwide.

$$ \text{UK Taxable Endorsement Income} = \text{Global Endorsement Income} \times \frac{\text{UK Days}}{\text{Worldwide Days}} $$

4. Double Taxation Agreements (DTA)

To prevent the rider from paying tax on the same income in both the UK and their home country (e.g., Poland, Australia, Denmark), Double Taxation Agreements come into effect.

• Tax Credit: Under a DTA, the tax the rider pays to the UK (the source country) is typically used as a tax credit to reduce the amount of tax they owe in their home country (the residence country).
• Tax Residency: The rider's overall tax residency (based on the number of days they spend in each country) determines which country gets the primary right to tax their worldwide income, but the DTA ensures they are not taxed twice.

In summary, the rider will have 20% tax withheld by the club, and then they must file a UK Self-Assessment tax return to reconcile their full income and claim expenses. Finally, they use the UK tax paid as a credit against their tax bill back home.

Would you like to know which countries the UK has a Double Taxation Agreement with that are relevant to speedway riders?

 

For foreign speedway riders, the most relevant Double Taxation Agreements (DTAs) are those with countries that supply the majority of international talent to the British leagues.

The UK has DTAs with almost all major nations, and specifically with the most significant sources of foreign speedway riders.

🏁 Key Double Taxation Agreements for Speedway Riders

The UK has comprehensive DTAs with the following countries, which are major sources of speedway talent:

Country

Rider Tax Residency Principle

DTA Article Summary

Poland

Source Rule

The DTA allows the UK to tax income earned from professional activities performed in the UK. The tax paid in the UK is then credited against the rider's Polish tax liability.

Denmark

Source Rule

Similar to Poland, the UK has the right to tax income arising from activities performed at UK speedway tracks.

Australia

Source Rule

The UK retains the right to tax the rider's UK-sourced income, with Australia providing a credit for the UK tax paid.

Sweden

Source Rule

The DTA ensures that the rider's UK earnings are taxable in the UK first.

How the DTAs Affect the Rider

While DTAs are complex, for a speedway rider, the crucial point is typically covered under the "Artistes and Sportspersons" article (usually Article 17 or 18 in most treaties). This article generally states two key things:

Right to Tax at Source: The country where the activities take place (the UK) has the right to tax the income derived from those activities. This is why the UK club withholds 20% tax.

Credit Method: The rider's home country (their country of tax residency) must then allow the rider a tax credit for the UK tax that has already been paid on that income.

Example Scenario (Australian Rider):

An Australian rider earns $\text{\textsterling}30,000$ in UK speedway income.

The UK club withholds and pays $\text{\textsterling}6,000$ (20%) tax to HMRC.

The rider files a UK Self-Assessment to claim expenses and finalise their liability.

The rider declares their total worldwide income (including the $\text{\textsterling}30,000$ UK income) on their Australian tax return.

Australia calculates the tax due on the total income, then grants the rider a tax credit for the $\text{\textsterling}6,000$ already paid to the UK.

This system ensures that the income is not taxed twice and that the rider ultimately pays the higher of the two countries' tax rates on that specific income.

I’ll have to read that in my dinner hour 😁

[SPEEDY69]

13 hours ago, TTT said:

Just throwing a couple of Teams together as an example of what the standard will look like in 1 Big League.

5 Man Teams, Points Limit 25.00

 

Team A

1. R. Lawson 9.58

2. T. Zischke 5.76

3. J. Hook 5.57

4. NDL Rider 2.00

5. NDL Rider 2.00

= 24.91

 

Team B

1. C. Harris 8.90

2. M. Palm Toft 6.10

3. K. Thomson 5.93

4. NDL Rider 2.00

5. NDL Rider 2.00

= 24.93

Don't think I'd bother going.

[IainB]

21 minutes ago, Phannan said:

I’ll have to read that in my dinner hour 😁

I shall be asking you questions about it later 😂

[TTT]

I'm interested to know why anyone would think that this is sustainable in a 14 Team League featuring 5 Man Teams that'll be propped up by 5.00 Pointers and NDL No Hopers who don't even get a look in when it comes to the CHAMPIONSHIP in it's current format.

 

****Prices will NOT drop during an Inflation Cost of Living Crisis****

Using CHAMPIONSHIP Club Poole as an example (2025 Prices)

£20.00 a Ticket for one Adult

£3.50 for Stadium Car Parking

£3.50 for a Programme

Fans will also want a Drink whether it's a Hot or Cold Drink which will whack on another couple quid.

In Total with the extra costs outside of the Ticket Price, You're basically asking Fans to Pay around £30 on a regular basis.

[therefused]

26 minutes ago, TTT said:

I'm interested to know why anyone would think that this is sustainable in a 14 Team League featuring 5 Man Teams that'll be propped up by 5.00 Pointers and NDL No Hopers who don't even get a look in when it comes to the CHAMPIONSHIP in it's current format.

 

****Prices will NOT drop during an Inflation Cost of Living Crisis****

Using CHAMPIONSHIP Club Poole as an example (2025 Prices)

£20.00 a Ticket for one Adult

£3.50 for Stadium Car Parking

£3.50 for a Programme

Fans will also want a Drink whether it's a Hot or Cold Drink which will whack on another couple quid.

In Total with the extra costs outside of the Ticket Price, You're basically asking Fans to Pay around £30 on a regular basis.

A lot of your posts are massive assumptions. Firstly you think all non uk riders would leave the league. Secondly you think everyone will spend £30 (i dont buy a programme or a drink or pay for parking). Thirdly you've mentioned it would be a 25 point limit, which is probably a total guess. 

£20 for a 5 man team of something like:

(using Poole as your example)

Lawson

Rowe

Thomsen

Cairns

Rushen

is not unreasonable. 

[LisaColette]

1 hour ago, TTT said:

I see Redcar and Workington are making an announcement about an announcement on X in regards to signings.

That alone is enough evidence to have full confidence in a Two Tier Structure despite any rumour doing the rounds.

Which is fine. But if all these championship clubs are making championship signings, then who is moving up?

Glasgow haven't announced anyone yet 😉🙃🤷‍♀️

[TTT]

4 minutes ago, therefused said:

A lot of your posts are massive assumptions. Firstly you think all non uk riders would leave the league. Secondly you think everyone will spend £30 (i dont buy a programme or a drink or pay for parking). Thirdly you've mentioned it would be a 25 point limit, which is probably a total guess. 

£20 for a 5 man team of something like:

(using Poole as your example)

Lawson

Rowe

Thomsen

Cairns

Rushen

is not unreasonable. 

I never said all non UK Riders, I said PREM Riders who don't D/UP and they will be left with no choice but to leave if Race Nights are scattered from MON-SAT because SWE (TUE), DEN (WED) & POL (FRI-SUN) dictates that.

Those are the Costs for the vast majority of fans and others can deny it all they like.

Your Team is very unreasonable because it's 27.58 after 2.5% British Reductions

R. Lawson 9.58

A. Rowe 7.38

T. Thomsen 4.81

W. Cairns 3.81

C. Rushen 2.00

[TTT]

14 minutes ago, LisaColette said:

Which is fine. But if all these championship clubs are making championship signings, then who is moving up?

Glasgow haven't announced anyone yet 😉🙃🤷‍♀️

Could be anyone.

Including the CHAMP Clubs who are making signing announcements because every deal would be null and void if the League Structure Collapses.

The fact that they're announcing Riders suggests that progress has been made and the Team has been found otherwise they're just getting their fans hopes up for no reason by announcing Riders who more than likely won't even be riding for them.

[mikebv]

Surely the compromise is two tiers, with the first one being a Championship level, and the second one Championship Lite...?

That gives riders a chance to DU...

Two seven team leagues to add a bit of synergy...

Try and get a seven team top league riding on any nights except Tuesday and Sunday...

Meaning GP riders can still ride but those teams will just need to balance the team using a Championship average. (Max 12 for any rider average upon conversion)..

The Championship teams currently can "move up" but still keep their same cost base as the team average used will be the one they are using to plan for next season, and they keep their best night to bring a crowd in..

And the current top tier clubs will spend less by not having two "top level" heat leaders at one and five..

The second tier then becomes a league with at least one experienced rider as a DU and the bottom two positions very much being development two point average ones..

The standard being lower than the Championship but overall higher than the current NDL 

Top tier have five rider teams so 35 riders needed...

Second tier run with seven rider teams, with all seven teams using at least two DU's I would think, (a HL and a SS from tier one as their "top two"...

That would mean 35 more riders to fill the seven teams, less if (as would be likely), more riders DU, and, if not, that leaves 21 places needed to be filled if fourteen places get ring faced for RS development...

Ticks a lot of the boxes that currently seem to be left empty...

Those desperate to still see the "top stars" on a Monday and Thursday (ie. Ipswich fans), still get to do so...

The current Championship teams don't get any major increase in costs (as using their own averages), so maybe will be tempted to come up, and will get the novelty of a GP rider visiting their track so might get a few more in, (until the novelty wears off like it has now in the top league, obviously!)..

And the 2nd tier is developing riders of the future at reserve, whilst still having several tier one riders on show, with, I would suggest a cost reduction overall...

A 3rd tier can then be very much, as is now, a development/old hands league with the reserves from tier two Doubling Up/Down.....

For any fixture clashes then just use guests like happens now. As long as the home team are at "full strength" that will protect the crowd numbers...

Home and Away twice would mean a minimum 48 matches for a DU rider, which would mean a decent income return...

Edited 12 hours ago by mikebv

[THE DEAN MACHINE]

2 hours ago, TTT said:

I see Redcar and Workington are making an announcement about an announcement on X in regards to signings.

That alone is enough evidence to have full confidence in a Two Tier Structure despite any rumour doing the rounds.

I hear rumours which would make the whole 2 tier system is well and truly doomed, now they are only rumours so I’m not going fuel them until I know it’s true 

[TTT]

1 minute ago, THE DEAN MACHINE said:

I hear rumours which would make the whole 2 tier system is well and truly doomed, now they are only rumours so I’m not going fuel them until I know it’s true 

I think I've heard the same rumour, Been posted on X and on here.

With CHAMP Clubs pushing ahead with 2026 Announcements / Plans indicates that it's just rumours.

If they're not rumours then CHAMP Promoters are just setting themselves up for backlash by wasting their time whilst getting their Clubs Fans hopes up for no reason like Redcar for example who are set to announce a 1-7 built within a 40.00 Limit consisting of Wright, Mulford, Edwards, Jenkins, Allen, Pijper and Scott at the Chrimbo event.

That's the 1-7 I've heard anyway.

[Glen]

1 hour ago, TTT said:

 

I'm interested to know why anyone would think that this is sustainable in a 14 Team League featuring 5 Man Teams that'll be propped up by 5.00 Pointers and NDL No Hopers

 

Got to give you credit for being a Premier snob - lower order riders mean your superstars have someone to race against!!

[therefused]

28 minutes ago, TTT said:

I never said all non UK Riders, I said PREM Riders who don't D/UP and they will be left with no choice but to leave if Race Nights are scattered from MON-SAT because SWE (TUE), DEN (WED) & POL (FRI-SUN) dictates that.

Those are the Costs for the vast majority of fans and others can deny it all they like.

Your Team is very unreasonable because it's 27.58 after 2.5% British Reductions

R. Lawson 9.58

A. Rowe 7.38

T. Thomsen 4.81

W. Cairns 3.81

C. Rushen 2.00

but the limit isnt 25 😅

[Glen]

12 minutes ago, THE DEAN MACHINE said:

I hear rumours which would make the whole 2 tier system is well and truly doomed, now they are only rumours so I’m not going fuel them until I know it’s true 

Maybe those riders who want to make some sort of living out of the sport are securing this now rather than expect to be doubling up.

[Fromafar]

Think we’re all just going to have wait till Jan to find out the the outcome.

[THE DEAN MACHINE]

1 minute ago, Fromafar said:

Think we’re all just going to have wait till Jan to find out the the outcome.

Well as one top rider said they won’t be available come January they will sign up for other leagues