2025 saw Rory McIlroy become the first European Grand Slam winner, taking Europe to a grand Ryder Cup victory, and also receiving the BBC Sports Personality of the Year. Yet, the Northern Irishman now finds himself off the 2026 New Year Honours list. It’s a list that applauds people for their remarkable achievements and service, and the explanation for the snub is reportedly a tax incident from a decade ago.

In 2015, the Northern Irishman was involved in an investment scheme known as the Business Premises Renovation Allowance (BPRA). Introduced by the government in 2007, it was, in a vague definition, meant to revamp empty commercial buildings. From 2013 to 2015, McIlroy was one of the 183 investors and had invested to regenerate parts of Liverpool, Birmingham, and Sheffield.

On paper, the scheme was legal. However, in 2015, HM Revenue & Customs (HMRC) launched an investigation into whether certain BPRA structures had unfairly avoided tax. Importantly, HMRC ultimately found no illegal activity connected to the scheme, though it maintained the authority to seek repayments where relief was deemed improperly claimed. Court proceedings were initiated to clarify the scope of the allowances, strengthening HMRC’s oversight position.

While nothing directly implicates McIlroy in wrongdoing, within the UK honours system, perception and probity carry substantial weight. According to The Telegraph, HMRC vets all nominations and can place a “red flag” on candidates if there are unresolved concerns, effectively halting an honour before the list is passed to the Prime Minister and, later, the King. In such cases, no public explanation is required.

Regardless of that, none of the parties has given any further clarifications. Rory McIlroy’s spokesman did not respond to requests for comment. The Cabinet Office and HMRC, on the other hand, completely declined to discuss the case. This lack of transparency, in the name of confidentiality, only heightens the sense of dissonance.

For now, this entire scene is a collision between sports and bureaucracy. McIlroy does have an MBE, which was given to him in the 2012 New Year Honours List, following his phenomenal 2011 season, where he won the U.S. Open by 8 strokes. Unfortunately, no BBC SPOTY winner has ever been denied the upgrade for nearly a decade. A unique first for McIlroy.

Will Rory McIlroy be devoid of this honor forever?

Sports Personality of the Year winners are usually fast-tracked for such accolades. But McIlroy’s case acted as a hurdle for him. Yet, a certain hope remains.

The Telegraph quite fittingly compared Rory McIlroy’s situation to that of David Beckham. In 2011, the legendary footballer was nominated for a knighthood. But the HMRC placed a “red flag” on his nominations. The situation was eerily similar to that of McIlroy: Beckham’s involvement in Ingenious Films led to alleged tax avoidance.

For the next decade, his honor was in limbo. It was this year that he finally received his knighthood, on the King’s Birthday Honours in June 2025. Hence, it proves that a blockage doesn’t mean the end of the upgrade. If McIlroy resolves this issue with the HMRC, either through settlement or a legal challenge, he can hopefully wait for the accolade.

For Rory McIlroy, this season could hardly have gone better. The recognition, for now, has not followed.