No ministers or officials will attend the Games, which begin in February. UK athletes will still be allowed to compete.
It follows similar moves by the US and Australia to take a stand against China.
Former Tory leader Sir Iain Duncan Smith had demanded even tougher action to make a statement over Chinese communist brutality against Christian and Muslim minority groups, and against the Tibetan people.
But the Prime Minister stopped short of a full sporting boycott – saying such a move is not “sensible”.
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