HM Treasury has announced that athletes based outside the UK who will be competing at the Glasgow 2014 Commonwealth Games will be exempt from paying income tax.

Danny Alexander, chief secretary to the Treasury, confirmed the move in a bid to "spread the long-term" legacy benefits of the London 2012 Games into Scotland.

The exemption includes appearance fees and the proportion of global endorsement income related to competing at Glasgow 2014 which would normally by tax.

"Everyone wants to see the best athletes compete at Glasgow 2014 and this exemption will make that more likely," said Alexander.

Scottish minister for the Commonwealth Games and sport Shona Robison added: "We want to deliver a memorable Games which attracts the cream of Commonwealth athletes to Glasgow 2014.

"This announcement is a giant stride forward and follows productive discussions between the Treasury, the Scottish Government and the Glasgow 2014 Organising Committee."