Wimbledon Ball Boys and Girls — Are They Paid, and Is It Taxable?
How Wimbledon's ball boy and ball girl scheme works, whether participants are paid, and how UK tax rules apply to young people earning income for the first time.
The Wimbledon Scheme: Volunteering, Not Employment
Each year, selected schoolchildren take on the ball boy and ball girl roles at Wimbledon through a competitive, closely-supervised selection and training process run in partnership with local schools. It is structured and treated as a volunteer opportunity rather than paid employment — participants are not on a payroll, do not receive a wage, and are not subject to Income Tax or National Insurance as a result, since there is no earned income involved. The value to participants is the experience, training and the kit and meals provided during tournament duty, not cash pay.
Why This Distinction Matters More Broadly
The Wimbledon example is a useful, low-stakes way to illustrate a genuinely important distinction for any young person (or their parents) navigating their first taste of work: volunteering and genuine paid employment are treated completely differently by the tax system. Volunteering, by definition, involves no payment and therefore no tax consideration at all. The moment any actual payment for work is involved — even informal cash-in-hand pay for a few hours of work — it becomes earned income, potentially subject to the same tax rules as any other employment.
When a Young Person's First Paid Job Does Trigger Tax Questions
| Scenario | Tax relevance |
|---|---|
| Unpaid volunteering (e.g. Wimbledon ball boy/girl scheme) | None — no income, no tax |
| Paid part-time job (shop work, hospitality, etc.) | Standard Income Tax and NI rules apply, same as an adult |
| Self-employed casual work (e.g. dog walking, tutoring) | Trading allowance (£1,000) and Self Assessment rules may apply above that threshold |
The Practical Reality for Most Young Earners
The £12,570 Personal Allowance for 2026/27 means most young people working part-time — a few shifts a week during term time or a summer job — earn well below the level where Income Tax actually becomes due. National Insurance follows a similar pattern, with its own threshold. Where tax does become relevant is for young people combining multiple part-time jobs or working substantial hours over a summer, where combined earnings can approach or exceed the Personal Allowance.
Getting the Basics Right for a First Job
- Confirm whether a role is genuinely paid employment or an unpaid opportunity (like the Wimbledon scheme) before assuming any tax question applies at all
- For a first paid job, expect to complete a starter checklist for the employer if no P45 is available, to help set the correct tax code from day one
- Keep payslips from a first job, even if earnings are modest — they form the start of a formal earnings record
Use the calculator below to check how much tax (if any) would be due on a young person's actual part-time or summer earnings.
Frequently asked questions
Are Wimbledon ball boys and ball girls paid a wage?
Wimbledon's Ball Boy and Ball Girl (BBG) scheme is run as a volunteer programme for selected schoolchildren rather than a paid job — participants are not paid a wage for their role during the tournament, though they typically receive kit, meals during their duty days, and the experience itself as the primary reward, rather than cash earnings in the traditional employment sense.
If a young person's role at an event like Wimbledon isn't paid, does that mean no tax questions apply at all?
Correct, in the specific case of an unpaid volunteer role — with no earnings, there is no Income Tax or National Insurance to consider, since tax only applies to actual income or gains. The educational value here is broader: it is a useful example of the distinction between a volunteer role (no pay, no tax implications) and genuine paid work, which is the more common scenario for young people picking up a first summer job.
At what age can a young person legally start paid work in the UK, and does their income get taxed?
The general minimum age for part-time work in England is 13 (with restrictions on hours and type of work, and full-time work only permissible after the minimum school leaving age), though this varies by nation and local byelaw. A young person's earned income is taxed under exactly the same Income Tax and National Insurance rules as an adult's — the £12,570 Personal Allowance and standard tax bands apply regardless of age, though most young part-time workers earn well below the level where tax becomes due.
Do young people need a National Insurance number to start paid work?
Not immediately — HMRC automatically issues a National Insurance number shortly before a young person's 16th birthday in most cases, based on Child Benefit records. A young person can start paid work before receiving their NI number and can still be paid correctly; the number is used to track their tax and National Insurance record, but its absence in the first few weeks of a first job does not prevent them being paid or taxed correctly through PAYE.
Try the calculators
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Minimum Wage Calculator
Check the UK National Living Wage and National Minimum Wage rates for 2025.
Percentage Calculator
Calculate percentages, percentage change, percentage difference and more.
Related reading
Festival and Event Worker Tax — Do You Need to File Self Assessment in 2026?
Whether summer festival crew, stewards and vendors need to register for Self Assessment, and how short-term event income is taxed differently from a regular PAYE job.
UK Self Assessment From Scratch — Part 8: After You File
What happens after you submit your Self Assessment return — refunds, balancing payments, amendments, HMRC enquiries, the SA302 for mortgages, and the 5-year record-keeping rule
UK Self Assessment From Scratch — Part 7: Making Tax Digital for Income Tax
Making Tax Digital for Income Tax (MTD ITSA) starts April 2026 for £50k+ self-employed and landlords. Here's what it means, when it applies to you, the software requirements and how it changes Self Assessment forever.