PWR Remuneration Cap Regulations

EXCLUDED REMUNERATION
1. This document sets out the regulations regarding the Remuneration Cap, being a maximum total Remuneration paid directly or indirectly by or on behalf of the Club to Players during or in respect of the Remuneration Cap Year, as more specifically set out and defined below.
2. The parties to these Regulations acknowledge and agree that for the 2023-24 season a mandatory Remuneration Cap is in place by way of regulation as set out herein and that they will comply with these Regulations.
3. Premier Women’s Rugby Limited reserves the right in its absolute discretion to make such variations and amendments to these Regulations from time to time.

Objectives

4. These Regulations aim to achieve the following objectives in a fair and proportionate manner:
- a) Ensuring the financial viability of all Clubs and of the Competition;
- b) Providing a level playing field for Clubs;
- c) Controlling inflationary pressures on Clubs costs;
- d) Ensuring a competitive and sustainable women’s rugby competition;
- e) Ensuring the Red Roses are the pinnacle of women’s rugby; and
- f) Ensuring that the level of Remuneration paid by Clubs is in line with the Competition’s financial business model.

Definitions

5. Defined terms shall have the meanings set out in Appendix 1 (Definitions).

The Remuneration Cap

6. The Remuneration Cap for the 2023-24 Season is £190,000 and means the maximum total Gross Payments made directly or indirectly by or on behalf of the Club or a Connected Party to Players during or in respect of the Remuneration Cap Year (and the term “Remuneration Cap” shall be construed accordingly).
7. Clubs must not exceed the Remuneration Cap and these Regulations shall apply to any Club that exceeds the Remuneration Cap.
8. When calculating what is included within the Remuneration Cap, the Club must apply the definition of Remuneration (as set out in Appendix 2) save that Excluded Remuneration (as set out in Appendix 3) is not included within a Club’s Remuneration for the purposes of the Remuneration Cap.
9. In respect of Excluded Remuneration, the Club must adhere to the respective provisions of the Remuneration Cap Regulations (set out in Appendix 3) and Premier Women’s Rugby Limited may in it’s in absolute discretion require the Club to supply all such information, documents and assurances to evidence and justify why such Remuneration falls within the definition of Excluded Remuneration. If a Club fails to satisfy Premier Women’s Rugby Limited that such Remuneration is Excluded Remuneration, the value of the purported Excluded Remuneration (or a proportion thereof as determined by Premier Women’s Rugby Limited will be included in the Remuneration Cap and any such decision will be final and binding upon the Club.

Injured Player Credit

10. A Club is entitled to credits for the cost of replacing one or more injured player, up to a total aggregate maximum of 15% of the Remuneration Cap for that Remuneration Cap Year, provided that on each occasion Premier Women’s Rugby Limited approves the cost in advance and in writing and subject to the terms of these Regulations (“Injured Player Credit”).
11. A Club is only entitled to the use of one Injured Player Credit per Player during the Remuneration Cap Year.
12. On written application to Premier Women’s Rugby Limited for approval to use an Injured Player Credit, the Club must provide the following information;
- a) the name and positions played of the Injured Player;
- b) the details of the injury/or long-term illness suffered, including length of time that the Injured Player is expected to be injured;
- c) an injury report signed by the Club’s doctor (attesting to the matters outlined in 12(b) above); and
- d) the details of the proposed replacement Player, which must include the length of time the replacement shall be a player at the Club and the replacement Player’s proposed Remuneration for that period.
13. The application of an Injured Player Credit is subject to Premier Women’s Rugby Limited approval which will only be granted if the relevant criteria are met to the satisfaction of Premier Women’s Rugby Limited.
14. When approving the proposed replacement Player and determining the amount of Injured Player Credit, the replacement Player must meet the following criteria;
- a) the replacement Player will be receiving comparable Remuneration;
- b) the replacement Player will be of a comparable position;
- c) the replacement Player will be of comparable experience; and
- d) the replacement Player was not, and had not signed a binding agreement to become, a Player of the Club before receiving formal written approval from Premier Women’s Rugby Limited.
15. If the relevant Injured Player is selected in a matchday squad for any competitive fixture during the injury period as agreed between Premier Women’s Rugby Limited and the Club, the Club’s entitlement to the Injury Credit will be removed.
16. Premier Women’s Rugby Limited has the power at any time to revoke or adjust an Injured Player Credit if they become aware of any information that they were not aware of, or which was false or misleading when the credit was approved.
17. If Premier Women’s Rugby Limited (i) does not approve; and/or (ii) revokes or varies; an Injured Player Credit, a Club may appeal the decision to the RFU Head of Discipline, who shall make a decision following the receipt of a written submission from the Club setting out why the Injured Player Credit should have been approved. The decision of the RFU Head of Discipline will be final and binding.

Maternity Leave Credit

18. A Club is entitled to a credit for the cost of covering a replacement Player with respects to a pregnant Player on maternity leave or a Player on extended parental leave, for the duration of such leave, provided that on each occasion Premier Women’s Rugby Limited approves the cost in advance and in writing and subject at all times to compliance with the terms of these Regulations (“Maternity Leave Credit”).
19. The value of Maternity Leave Credit will be the total Remuneration received or to be received by the Player on leave during the Remuneration Cap Year, as approved by Premier Women’s Rugby Limited.
20. On written application to Premier Women’s Rugby Limited for approval to use a Maternity Leave Credit, the Club must provide the following information:
- a) the name and positions played of the Player;
- b) the date from when the Player is expected to begin their leave; and
- c) confirmation in writing by a qualified doctor or midwife.
22. The application of a Maternity Leave Credit is subject to Premier Women’s Rugby Limited approval, which will only be granted if the relevant criteria are met to the satisfaction of Premier Women’s Rugby Limited.
23. When approving a proposed replacement Player and determining the amount of Maternity Leave Credit, the replacement Player must meet the following criteria:
- a) the replacement Player will be of a comparable position;
- b) the replacement Player will be of comparable experience;
- c) the replacement Player will be receiving comparable Remuneration; and
- d) the replacement Player was not, and had not signed a binding agreement to become, a Player of the Club before receiving formal written approval from Premier Women’s Rugby Limited.
24. Premier Women’s Rugby Limited has the power at any time to revoke or adjust a Maternity Leave Credit if they become aware of any information that they were not aware of, or which was false or misleading when the credit was approved.
25. If the Player for which a Maternity Leave Credit has been granted returns during the same Remuneration Cap Year in which it was granted, the Maternity Leave Credit will still apply to the replacement Player until the end of that Remuneration Cap Year, provided the Club receives Premier Women’s Rugby Limited’s approval.
26. If Premier Women’s Rugby Limited (i) does not approve; and/or (ii) revokes or varies; a Maternity Leave Credit, a Club may appeal the decision to the RFU Head of Discipline, who shall make a decision following the receipt of a written submission from the Club setting out why the Maternity Leave Credit should be approved and/or not revoked or varied. The decision of the RFU Head of Discipline will be final and binding.

Monitoring and Compliance

Obligations

27. All parties to these Regulations are responsible for ensuring they comply with the Remuneration Cap Regulations.
28. Club Officials must sign the Club Declaration and Club Certification and must ensure that both documents along with other documents and information provided pursuant to these Regulations are true and accurate.
29. A Club shall be jointly and severally liable to pay any financial penalty imposed upon any of its Club Officials.
30. All parties to these Regulations must not assist or take part in any attempt to breach or circumvent the Remuneration Cap Regulations, and as soon as reasonably practicable, must report to Premier Women’s Rugby Limited any potential or attempted breach or circumvention of the Remuneration Cap Regulations of which they become aware of, or any attempt to do so.
31. All parties to these Regulations (including each Club, Club Official, Player and Agent) must comply and cooperate fully, accurately and promptly with, and shall provide all necessary assistance to Premier Women’s Rugby Limited (and/or the Accountants) with respect to any matter pursuant to these Regulations (including in relation to spot checks, auditing, attendance at interview, and answering the questions of and furnishing Premier Women’s Rugby Limited with, all relevant and/or requested documentation and information) and failure to cooperate or comply shall constitute a breach of these Regulations.
32. Clubs shall keep all records and documents relevant to these Regulations for a period of five years from the date in which they first came into existence (including all documents, records and other information held by or under the control of a Club (or an authorised representative of the Club) and which are reasonably considered to be relevant for these Regulations.
33. Upon the request of Premier Women’s Rugby Limited, the Club, Club Official, Player and/or Agent will provide (and will procure that Players provide) such information as requested in order to assist Premier Women’s Rugby Limited to undertake a review and assess the level of Remuneration paid to Players by or on behalf of the Club including (without limitation) the following:
- a) full contracts and arrangements which the Club enters into with any Player. For avoidance of doubt, this shall include (but not be limited to) any written confirmation (including email or instant messaging) of an agreement, heads of terms, termination agreements, or written guarantees from the Club and/or any Connected Party to the Player and/or Club;
- b) full copies of all contracts and arrangements it enters into with any companies, individuals or other entities which agree to provide or procure the provision of non-playing services by a Player (and/or any Connected Party) to the Club (e.g., image rights and promotional services contracts);
- c) image rights agreements;
- d) injury reports, medical letters and such other medical supporting documentation as may be required, including pertaining to any reliance on the credits referenced above or within Excluded Remuneration;
- e) all documentation relating to loans between the Club, a Player and/or any Connected Party;
- f) copies of any contracts and any written documentation evidencing payments to agents and/or Players which may include email correspondence, phone/social media messages, communication records and such other communication in any medium as may be requested;
- g) any other document pursuant to which a Club agrees to pay Remuneration to a Player; and
- h) such other information that Premier Women’s Rugby Limited consider necessary from time to time.
34. All contracts and other legally binding documents provided in accordance with these Regulations must be dated to show when they were in completed in their final form.
35. All parties to these Regulations agree to co-operate fully with Premier Women’s Rugby Limited in connection with any queries, requests and in the management and operation of the Remuneration Cap and to use all reasonable endeavours to procure that their Players co-operate fully with any query raised by Premier Women’s Rugby Limited which is addressed to or in respect of a Player. Any Failure to Co-operate shall constitute a breach of these Regulations.

The Club Declaration

36. From the 1st June 2023, and by no later than 31st August 2023, each Club will provide to Premier Women’s Rugby Limited in respect of the 2023-24 Remuneration Cap Year, a Club Declaration which sets out: (i) all Gross Payments of Remuneration; and (ii) Excluded Remuneration; in each case payable during the Remuneration Cap Year, by or on behalf of the Club (directly or indirectly) to any third party in respect of playing rugby union.

The Club Certification

37. By no later than 30 September 2024, each Club must provide to Premier Women’s Rugby Limited a Club Certification in respect of the 2023-24 Remuneration Cap Year, certifying the Club’s actual spend in respect of: (i) all Gross Payments of Remuneration; and (ii) Excluded Remuneration; in each case paid in the Remuneration Cap Year by or on behalf of the Club (directly or indirectly) to any third party in respect of playing rugby union.

Annual Audit

38. All Clubs may be subject to an Annual Audit, whereby the purpose is to:
- a) confirm the accuracy of each Club Declaration, Club Certification and/or such other documentation and information provided to Premier Women’s Rugby Limited; and
- b) ensure that each Club has complied with the Regulations.
39. Premier Women’s Rugby Limited (including if applicable the Accountants) shall have full power to investigate and review compliance when carrying out any Annual Audit of a Remuneration Cap Year. In doing so, Premier Women’s Rugby Limited shall:
- a) act reasonably;
- b) be entitled to attend the premises of any Club to exercise those powers; and
- c) be able to require a Club to download an unedited copy of its accounting system.
40. As part of the Annual Audit, in relation to each Club, Premier Women’s Rugby Limited may interview one or more of Club officials, Players and/or Connected Parties.
41. Where Premier Women’s Rugby Limited believes that there may have been a breach of these Regulations, they may request:
- a) an individual provides information and/or an explanation of a matter (whether by way of interview or otherwise);
- b) an individual provides Relevant Records;
- c) an individual uses reasonable endeavours to procure that a Connected Party provides Relevant Records;
- d) an individual attends an interview with Premier Women’s Rugby Limited;
- e) an individual uses reasonable endeavours to procure that a Connected Party attends an interview with Premier Women’s Rugby Limited;
- f) a Club to procure that any Club Official, employees, shareholders and any other persons contracted or engaged by the Club attends an interview with Premier Women’s Rugby Limited;
- g) a Player to provide their tax returns, or the tax returns for any company that owns their image rights, for any Remuneration Cap Year; and h) a Player to provide bank statements relating to any bank accounts they may hold.
42. Premier Women’s Rugby Limited is entitled to attend a Club’s premises without notice and exercise their powers within the Regulations if they consider they have reason to do so.
43. Where Premier Women’s Rugby Limited, acting reasonably, concludes that a Club or a Connected Party of a Club or Player is using a third party to circumvent these Regulations, Premier Women’s Rugby Limited may direct that the third party is to be treated as a Connected Party for the purposes of these Regulations.

Overrun Tax

44. A Club will be liable to pay an “Overrun Tax” where its spend exceeds the Remuneration Cap as further specified below.
45. Where a Club incurs an “Overrun”, it shall pay a tax that is calculated based on the thresholds set out below:

Level of Overrun	Overrun Tax
£0 to £9,999.99	£0.25 for every £1 overspend
£10,000.00 to £24,999.99	£1 for every £1 overspend
£25,000.00 and above	£2 for every £1 overspend Plus, referral to an RFU Disciplinary Panel pursuant to Regulation 50.

46. Where Premier Women’s Rugby Limited concludes that a Club has incurred an Overrun, Premier Women’s Rugby Limited shall serve an Overrun Tax Notice on that Club, which will state: (a) the nature and amount of the alleged Overrun; (b) a statement of facts relied upon; and (c) the level of the Overrun Tax incurred.
47. An Overrun Tax issued pursuant to an Overrun Tax Notice is a fixed sanction.
48. Clubs can appeal an Overrun Tax Notice in accordance with RFU Regulation 19, and any appeal should be sent in writing to the RFU Head of Discipline, who shall make a decision following the receipt of a written submission from the Club stating the nature and reasons for their appeal against the Overrun Tax Notice. Subject to Regulation 49, the decision of the RFU Head of Discipline will be final and binding.
49. Premier Women’s Rugby Limited has the discretion to refer any Overrun to a RFU Disciplinary Panel.

Breaches & Sanctions

50. If a Club fails to submit a fully completed, true and accurate Club Declaration and/or Club Certification in accordance with the above and/or if any Connected Party is alleged or suspected to be in breach of these Regulations (whether as a result of a single breach or persistent breaches, breaches of the cap by more than £25,000, Failure to Cooperate or providing false or inaccurate information or declaration or such other breach), such action may be considered as a breach of Regulations and will be dealt with pursuant to Regulation 19 of the RFU Regulations.
51. Any breach, allegation or suspicion of a breach, and such other disciplinary matter arising in relation to these Regulations shall be referred to the RFU Head of Discipline or may be instigated by the RFU Head of Discipline of their own accord. If the RFU Head of Discipline decides that there is a case to answer and that a charge should be brought against any party, the matter will be dealt with in accordance with RFU Regulation 19.
52. In addition to any Overrun Tax issued pursuant to the above, an RFU Disciplinary Panel has the power to impose such sanctions as it considers necessary in accordance with the sanction guidelines set out below which are a non-exhaustive list.

Sanction Guidelines

53. The following number of League Points (as defined in the Premiership Women’s Rugby Regulations) may be deducted from the Club (which may result in the Club having a negative points balance in the League):

Level of Breach	Points Deduction
£0 to £9,999.99	0
£10,000.00 to £24,999.99	10
£25,000.00 to £34,999.99	20
£35,000.00 to £44,999.99	30
£45,000.00 or above	40

54. The sanctions set out above represent the sanction guidelines and the RFU Disciplinary Panel may impose such other sanction as it considers appropriate taking into account the mitigating and aggravating factors set out below and such other factors as it considers appropriate in its absolute discretion, which may include (without limitation) a suspended points deduction, application of points deduction in the current and/or a subsequent season, compliance with a Special Audit, a further financial penalty, the removal of titles won and/or trophies, the removal or suspension of the Club from the League for a period of time, training and education and/or any costs order as the RFU Disciplinary Panel so determines. In exercising this discretion, the Disciplinary Panel may take into account the following factors:
- a) Whether the Participant has admitted the breach identified;
- b) The Participant’s previous disciplinary record;
- c) The level of the Participant’s co-operation and compliance during the disciplinary process;
- d) The level of breach within the relevant band;
- e) Whether the breaches relate to more than one Remuneration Cap Year;
- f) Whether the Participant was found to have deliberately or recklessly breached the Regulations;
55. Where an RFU Disciplinary Panel concludes that a Player, Agent, or Club Official has (i) committed a Failure to Cooperate; (ii) knew or ought to have known that they were involved in circumventing the Regulations; and/or (iii) committed any other breach of these Regulations; in each case the RFU Disciplinary Panel may apply the following sanctions:
- a) A warning;
- b) A fine of up to £2,500.00 or such other amount as the RFU Disciplinary Panel considers appropriate based on the gravity of the breach; and/or
- c) A suspension from playing for up to one full season or a ban from holding a position as a Club Official at any club for up to one full year.

Special Audit

56. In addition to any sanctions issued pursuant to these Regulations, where a RFU Disciplinary Panel finds that a Club has committed a Significant Breach, the Club could be subject to a Special Audit to be carried out by Premier Women’s Rugby Limited at the cost of the infringing Club. The scope of the Special Audit will be determined with reference to the facts of the RFU Disciplinary Panel decision. The purpose of a Special Audit is to carry out a comprehensive review of all the affairs of the Club in so far as they are relevant to these Regulations, including a review of any of a Club’s Relevant Records, any Player’s tax returns, and interview any Players or Club Officials.

Whistle Blowing

57. To assist Premier Women’s Rugby Limited in monitoring compliance with these Regulations, any individual is encouraged to approach Premier Women’s Rugby Limited with any information relevant to any actual or potential instance of non- compliance with the Regulations by another party. The identity of the individual providing the information will not be disclosed beyond Premier Women’s Rugby Limited without such individual’s prior approval, unless Premier Women’s Rugby Limited is required to do so.

Miscellaneous

58. In the event that any party (including club or person) is found to have breached these Regulations in any way (including the provision of an inaccurate Club Declaration or information, non-cooperation with the Regulations or such other reason), Premier Women’s Rugby Limited has the power to claw back and/or withhold further funding or other monies owed or to be owed to the Club.
59. To assist Premier Women’s Rugby Limited in monitoring compliance with these Regulations, Premier Women’s Rugby Limited has the power to publish such compliance information as it deems appropriate.

APPENDIX 1

DEFINITIONS

“Accountants” means a firm of chartered accountants as instructed by Premier Women’s Rugby Limited from time to time;

“Agent” means any person who carries out or seeks to carry out Agency Activity;

“Agency Activity” means acting in any way and at any time in any Home Union in the capacity of agent, representative or adviser to a Club or Player, either directly or indirectly, in the negotiation, arrangement or execution of any employment transaction or employment contract negotiation, which also includes any such activity carried out by agents based outside of the Home Unions;

“Annual Audit” means the audit conducted by Premier Women’s Rugby Limited or Accountants following the end of each Remuneration Cap Year; “Club” means a club participating in the Competition;

“Club Certification” means the compliance form in such form prescribed by Premier Women’s Rugby Limited that the Club must accurately and truthfully complete and submit pursuant to Regulation 37;

“Club Declaration” means the compliance form in such form prescribed by Premier Women’s Rugby Limited that the Club must accurately and truthfully complete and submit pursuant to Regulation 36;

“Club Official” means any member of the Club’s board, the Club CEO, the Club CFO, a Director, the Club Director of Rugby, a Head Coach, Qualifying Shareholder or any other person employed by the Club to manage and/or monitor that Club’s compliance with the Remuneration Cap;

“Competition”: the top tier domestic women’s rugby competition in England;

“Connected Party” in relation to a Player and/or Club means:

a) any Director, Officer, Player or Relevant Employee of that Club;
b) any family member of any Director, Officer, Player or Employee of that Club, where family member shall mean in relation to that Director, Officer, Player or Relevant Employee:
- i. a spouse or civil partner or any other person living with them in an enduring family relationship;
- ii. children or step-children or dependents;
- iii. siblings; and
- iv. parents;
c) any agent or representative acting on behalf of that Club;
d) any shareholder of that Club that:
- i. has an interest in shares comprised in the equity share capital of that Club of a nominal value equal to at least 5% of that share capital; or
- ii. is entitled to exercise or control the exercise of 5% or more of the voting rights at any general meeting of that Club;
e) a body corporate in relation to which any of the categories of person referred to in paragraphs 1.a) to 1.d) above is:
- i. interested in shares comprised in the equity share capital of that body corporate of a nominal value equal to at least 10% of that share capital; or
- ii. entitled to exercise or control the exercise of 10% or more of the voting rights at any general meeting of that body; and
f) any company, trust, partnership, or other body, organisation or mechanism established or operating directly or indirectly in whole or in part for the benefit of or in respect of any or all of the categories of person referred to in this paragraph
g) in relation to any entity other than a Club or a Player, a party “connected” to that entity for the purposes of section 1122 of the Corporation Tax Act 2010;
h) any company, trust, partnership, or other body, organisation or mechanism established or operating directly or indirectly in whole or in part for the benefit of or in respect of any or all of the categories of player or connected party;

"Excluded Remuneration” shall have the meaning set out in Appendix 3;

"Failure to Co-operate” means any failure by any individual to provide co-operation, compliance and/or assistance as is required in accordance with these Regulations, which includes the failure to file a complete document in the correct format;

“Gross Payments” means all Remuneration paid or payable to any third party in respect of playing rugby union, plus all payments payable in respect of such Remuneration which includes, by way of example, national insurance contributions and income tax;

“Home Union” means the three Home Unions being the Irish Rugby Football Union (IRFU), the Rugby Football Union (RFU) and The Welsh Rugby Union Limited (WRU) or any of them, and as applicable, such other authorised administrator or representative body that may be authorised by a Home Union in respect of the implementation of these Regulations;

“Injured Player” means a Player who sustains an injury that has or will prevent them from playing rugby and who cannot be selected in a match squad for a minimum continuous period of 12 weeks within a Remuneration Cap Year;

"Injured Player Credit” shall have the meaning set out in Regulation 10;

"Maternity Leave Credit” shall have the meaning set out in Regulation 18;

"Overrun” and “Overrun Tax” shall have the meaning set out in the table of Regulation 45;

“Overrun Tax Notice” means a written notice issued by Premier Women’s Rugby Limited in order to enforce the Overrun Tax provisions set out in Regulation 46;

“Participant” means a Club, Player, Player Agent, Club Official and Connected Party;

“Player” means any individual who:

a) has played rugby for a Club;
b) has had a rugby trial with a Club;
c) is employed by, or has an agreement or understanding with, a Club to be available to play rugby;

“Qualifying Shareholder” means any shareholder of a Club that is:

a) interested in shares comprised in the equity share capital of the Club of a nominal value equal to at least 10% of that share capital; or
b) entitled to exercise or control the exercise of 10% or more of the voting rights at any general meeting of that Club;

“Relevant Employee” means any employee of a Club (excluding Players) who Premier Women’s Rugby Limited, acting reasonably, concludes:

a) may be involved in player recruitment and/or the management of matters arising from the Regulations; and/or
b) holds a senior management role within the Club;

“Relevant Records” means any records, documents and other information relevant to or connected with rugby or these Regulations, including contracts, financial records, bank records, tax returns and other tax records, insurance records, emails, telephone records and any data on a mobile telephone and in each case in any medium;

“Remuneration” means the total of all Gross Payments of Remuneration, provided or to be provided within the relevant Remuneration Cap Year and Remuneration shall have the meaning set out in Appendix 2;

“Remuneration Cap” has the meaning set out in Regulation 6 of these Regulations;

"Remuneration Cap Year" means the period between 1 July 2023 and 30 June 2024;

“RFU” means the Rugby Football Union;

“Significant Breach” means in respect of a Club that it has:

(a) exceeded the Remuneration Cap by £25,000; or
(b) committed a Failure to Co-operate; or
(c) submitted a false or misleading Club Declaration or Club Certification; or
(d) such other breach that the RFU Disciplinary Panel considers to be significant.

APPENDIX 2

DEFINITION OF REMUNERATION

1. The below definition of Remuneration mirrors the RFU definition of Material Benefit set out in RFU Regulations but for the purposes of this document, Material Benefit shall be referred to as Remuneration. Please note that FAQs have been developed and are available on the RFU website, and are equally as relevant to Clubs within the Competition when determining what type of Remuneration is included within the Remuneration Cap.
2. The following shall be classified as Remuneration:
Money (including salaries, match fees, bonus fees etc), consideration, gifts or any other monetary or non-monetary benefits whatsoever contracted, promised or given to or by a person or any other individual, body corporate, partnership (or any other entity or body whether incorporated or not) at his/her direction in respect of such person’s participation in the Competition.
3. Excluded Remuneration as set out in Appendix 3 will not be classified as Remuneration.

APPENDIX 3

EXCLUDED REMUNERATION

1. The following will be classified as Excluded Remuneration and unless set out below, all other forms of Remuneration will not be classified as Excluded Remuneration unless approved by Premier Women’s Rugby Limited:
- (a) the provision of sporting facilities and reasonable provision and maintenance of Club-owned sports equipment, personal protective equipment and Club sponsor branded apparel (including training, playing and formal apparel);
- (b) the provision of suitably qualified coaches and the provision for reimbursement of the costs of coaching courses for those that coach at the Club;
- (c) the provision of insurance cover, medical insurance cover and medical treatment related to injuries suffered whilst playing or training for the Club and/or whilst undertaking Club duties, and in each case the Club can provide such supporting evidence as Premier Women’s Rugby Limited may request;
- (d) the reimbursement of necessary and reasonable out of pocket travel and/or subsistence expenses incurred by players and accompanying individuals travelling to away matches and/or to locations other than the home club for the performance of club duties;
  - Note: For the purposes of the above:
  - (i) If a Player is paid any travel expenses to any home match or training for any purpose in addition to other Remuneration (such as a remuneration, match fee, pay-to-play fee etc), such payment of travel expenses will be classified as Remuneration.
  - (ii) 'Accompanying individuals' means someone who accompanies a person who has a disability for the purposes of the Equality Act 2010 and is a player or match official.
  - (iii) 'Subsistence expenses' means food, drink and temporary overnight accommodation and further clarification can be found in the FAQs.
  - (iv) 'Reasonable out of pocket travel expenses' means mileage allowance based on the HMRC rates in force from time to time, and subject to prior agreement by the club treasurer, second class rail travel, internal UK economy flights and communal vehicle hire if considered the most economical mode of transport.
- (e) reasonable provision of match and training refreshments for players; and
- (f) The sale or supply of food or drink as a social benefit which arises incidentally from the sporting purposes of the Club.
- (g) The provision of educational or vocational courses (including scholarships and bursaries) and the provision for reimbursement of the costs of such courses provided that the provision of such a course is not contingent on the person’s participation in the Competition and are genuinely and exclusively in respect of such person’s education. Note: If Premier Women’s Rugby Limited investigates the nature of the arrangement and the provision of this benefit is found to be contingent on the person’s participation in the Competition or does not fall within the exemption, any figure arising from such arrangement will be classified as Remuneration.
- (h) any gym membership provided by the Club on behalf of the Player;
- (i) subject to the prior approval of Premier Women’s Rugby Limited, the provision of a child-minding service at the club on a training and/or match day;
- (j) the provision of accommodation to any Player by a Club or Connected Party of a Club, provided that the Player pays their own rent to the Club or Connected Party at a market rate;
- (k) agent fees, provided such fees are not paid by the Club; and/or
- (l) any injury credit and/or maternity credit applied in accordance with Regulation 10 and Regulation 18;
- (m) match tickets given to a Player for a Club match, provided that these tickets are not resold by the Player or a Connected Party of the Player; and
- (n) visa costs paid by the Club for a Player, their partner and/or their children;
2. All parties to these Regulations are reminded that even though Excluded Remuneration is not classified as Remuneration for the purposes of the Remuneration Cap, such payments and provisions of benefits pursuant to this Appendix 3 may be taxable from a HMRC perspective and Clubs and Players should ensure they obtain tax advice in that regard.