For sports organisations across the UK, the latest wave of tax reforms has brought a sharp dose of financial reality.
Following increases to National Insurance (NI) and the minimum wage in April 2025, many clubs, governing bodies and sports businesses now face the difficult task of balancing their books — often with fans, staff, and long-term development in the crosshairs.
To understand how the sector is adapting, Insider Sport spoke to Tom Wilson, Partner and Head of Sport at accounting firm HaysMac. In collaboration with Premier Sports Network, HaysMac conducted a pulse survey of 31 organisations. The results offer a snapshot of concern and recalibration.
But behind the data lies a deeper story of trade-offs and shifting priorities, particularly at the professional level.
A cost pressure from all sides
“Just those two impacts alone — NI and minimum wage — could be costing a typical Championship football club around a million pounds,” says Tom Wilson, Partner and Head of Sport at HaysMac.
Wilson came to this figure after informally reviewing the financial statements of one unnamed club.
“You’re talking about £600,000 from the National Insurance increase and another £300,000 to £400,000 due to the rise in minimum wage for matchday and catering staff,” he explained. With matchday roles often filled by younger, lower-paid staff, and player wages forming a large part of expenditure, professional football clubs find themselves particularly exposed.
The headline policy changes saw employer National Insurance contributions rise from 13.8% to 15%, while the minimum wage for workers aged 21 and over increased by 6.7%. For younger staff, that figure rose by as much as 18%.
Though these measures are not exclusive to sport, Wilson believes the sector’s structure — characterised by large matchday operations and high player salaries — makes it unusually vulnerable.
Rising prices and shrinking teams
According to the survey, 81% of respondents said the changes were likely to impact their operations. Only six organisations — all either governing bodies or businesses with fewer event-linked costs — said they expected limited effects.
In response, clubs are turning to familiar levers: raising prices and cutting costs. Fourteen organisations indicated they would increase ticket prices, with over 70% of those planning rises of up to 5%. Eleven said they would reduce headcount, while a further six planned to scale back pay growth or pause recruitment.
Wilson points to a split in approach across the country. “Some clubs, often in more working-class northern towns, appear to be holding the line on prices,” he notes. “They’re focusing on cost reductions instead. Others, particularly in more affluent areas or where demand is stronger, are more comfortable increasing prices — they know they can still sell the tickets.”
He gives the example of Blackpool FC, his own club, which has frozen season ticket prices for the coming year, in contrast to Premier League teams that have raised prices — sometimes quietly — despite strong fan opposition.
The survey also found that 55% of respondents were taking multiple measures at once. This suggests that many organisations are attempting to spread the burden rather than rely on any single solution.
Navigating job reductions
Where headcount reductions are being made, most clubs are attempting to limit the damage. A number, Wilson says, are using “natural attrition” — not replacing departing staff — rather than initiating redundancies. Others are focusing cuts across non-playing departments such as marketing, matchday staff, and support services.
Still, it is a difficult balancing act. “Many clubs already operate lean structures,” Wilson says. “Once you take out the playing budget, which is politically sensitive and hard to cut, there’s not a lot left.”
Despite the squeeze, some organisations are responding by investing more — particularly in technology. Seven survey respondents said they were increasing spend on tech-related projects, a sign that longer-term efficiency remains on the agenda.
“A lot of it is about joining up systems,” Wilson says. “We’re seeing clubs invest in CRM tools, integrating ticketing, memberships and retail to improve data and commercial performance. There’s also growing interest in AI — whether that’s dynamic ticket pricing, player recruitment or injury prevention through performance analytics.”
While the UK market remains more conservative than some international counterparts, the direction of travel is clear: technology is being seen as a lever for doing more with less.
Risk to development pathways
Perhaps most concerning is the potential knock-on effect on grassroots sport and elite pathways.
While 19 of the 28 organisations that answered the relevant survey question said they expected little or no reduction in investment plans, others cited cutbacks to infrastructure, youth development, and academy teams.
The outlook is mixed. Governing bodies benefiting from ring-fenced public funding — such as Sport England or UK Sport — remain relatively insulated.
“There’s a commitment from the government to fund those programmes through to the LA Olympic cycle,” Wilson says. “The challenges are more acute at professional clubs, particularly those running academies or women’s teams without the same level of subsidy.”
A sector worth watching
For Wilson, the takeaway is twofold.
“On one hand, it’s encouraging to see continued public investment in grassroots and elite sport,” he says.
“But we also need to keep an eye on the unintended consequences of fiscal changes. The sports sector supports around 1.25 million jobs and contributes close to £100 billion to the UK economy. It’s more than just entertainment — it’s a significant part of our cultural and economic fabric.”
While the Sport Sector Pulse Survey offers only a snapshot, it reveals a sector that is adapting — strategically, cautiously, and with an eye to both its community responsibilities and commercial realities.
Tom Wilson is the Head of Sport, Partner at accounting firm HaysMac. His portfolio includes national and international governing bodies and leagues, major events providers, professional sports teams and clubs, as well as many other sports related organisations including sports technology companies.
While Tom’s delivery is focused on statutory audit and accountancy, he also provides broader business advice to his clients spanning financial control, governance, risk and other assurance.
Tom is a member of the Sport, Entertainment and Media committee at the ICAEW and has recently been invited to join the audit committee of the British Olympic Association as an independent member.
