Athletes competing at the 2014 Commonwealth Games will be exempt from income tax - a move which might persuade top talent, such as Jamaica's Usain Bolt, to take part.

The Government has since agreed to relax the rule so London could host last year's Champions League final and competitors in the 2012 Olympics are also exempt, a condition demanded by the International Olympic Committee during the bidding process.

“This agreement opens the door for the Commonwealth’s elite international athletes such as Jamaica’s sprinters, Australia’s swimmers and cyclists and Kenya’s distance runners to compete at the Glasgow 2014 Commonwealth Games," said Glasgow 2014 chairman Lord Smith.

“As a major multi-sport event, with a truly global reach, Glasgow 2014 and its Games Partners are working very hard to make the XX Commonwealth Games a ‘must attend’ event for the brightest stars of the Commonwealth.

“There is no doubt that today’s announcement significantly increases the access and attraction for top performers to compete at Glasgow 2014.”

The decision was announced by Chief Secretary to the Treasury Danny Alexander following pressure from sports organisers and sports minister Hugh Robertson, who is believes rule could be a barrier to major events coming to the UK post 2012 - a major legacy ambition.

"With six months tomorrow to go until London 2012 I’m pleased to announce this special exemption for Glasgow 2014 which will prolong the Olympic legacy and help spread the long-term benefits into Scotland," said Alexander.

“Everyone wants to see the best athletes compete at Glasgow 2014 and this exemption will make that more likely. Seeing the Sir Chris Hoy Velodrome today it’s clear that Glasgow will be an outstanding venue for the Commonwealth Games which showcases the best of UK and international sporting talent."

Sportsbeat / Eurosport