BIM50655 - Athletes: Lottery Sports Fund Athlete Personal Awards: Types of award

Athlete personal awards consist of two elements - living costs (formerly called subsistence costs) and sporting costs (formerly expenses payments).

Living costs

Sports living costs are paid to provide financial assistance to sports persons nominated by the national governing body of their sport, so they can maintain the fitness and well being necessary for them to train and perform at the highest levels within their sport. Awards may be paid over a period of up to four years. Broadly the amount of each award depends on:

• Category of performance level: A, B or C. Maximum awards within each of these three categories are banded according to status - senior (aged 21 or over), transitional (16-20), or minor (under 16).
• Personal means of the recipient. Awards will be reduced, after a disregard, by the amount of any other income (such as income from an employment), except for half of any sports prize money, appearance fees or sponsorship income.

Sporting costs

Additional expenses payments to assist with personal training and sports equipment will also be means tested and will depend upon the incurring of such expenditure. See BIM50670 for guidance on the tax treatment of sporting costs.