Seriously though, they could do with increasing the tax on some of the top-flight footballers' earnings
Footballers are employees and so they already pay lots and lots of tax, as do their employers. There is some scope for shenanigans with image rights (which isn't income from employment) but it is fairly limited and HMRC go over it with a fine-tooth comb. Otherwise, their income comes from employment.
Footballers are therefore usually on PAYE, at least for their basic wage and performance bonuses.
Why do you think tax-free Saudi Arabia is now so popular with professional footballers?
You could have the same hotel with:
- An £80 room rate
- A £150 room rate that includes breakfast and parking
- A £30 room rate and an unbundled £50 destination fee
- A guest staying on a 15,000 Points redemption, where the room rate is zero
- A guest staying on a 5,000 Points redemption plus £50, where the hotel chain insists the £50 is not a room rate but a cash co-pay for the points
Points redemptions do have an underlying room rate, the points scheme administrator pays the hotel for the room. This room rate isn't publicly available (usually because the rate is very low- the chap behind Head for Points was accidentally given the wrong invoice once and saw the room rate was about £30) but the businesses apply a cash value to the redemption.
For points redemptions there are different ways of doing it, even with the same chain. At IHG the redemption is inclusive of the 5%+VAT tourist levy in Edinburgh but in Manchester and Liverpool the redemption is exclusive of the tourist levy, which is collected locally at check-in. It presumably suits them to do it this way so that in Edinburgh they don't have to reveal the underlying cash value of a redemption room. In cities with a flat rate they don't have this issue so can pass the cost on to the customer more easily.
For destination/resort fees it will depend on what you get for the fee and whether it is something you can opt out of. If you get sod all and you can't opt out of it then it'll presumbly be taxed.