Employment Tax

Sports and recreational facilities

Produced by Tolley in association with Philip Rutherford
  • 25 Feb 2022 15:45

The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Sports and recreational facilities
  • Introduction
  • Sports facilities
  • Meaning of ‘not available to member of the public generally’
  • Exclusions
  • Private clubs
  • Reporting requirements

Sports and recreational facilities


Some employers provide subsidised sports facilities to employees. There is an exemption from tax and reporting in certain circumstances if certain conditions are met. The NIC treatment follows the tax treatment.

Sports facilities

If an employer provides employees (or former employees or members of their household) with access to sports or recreational facilities, or non-cash vouchers which can only be used to access those facilities, then ITEPA 2003, s 261 gives an exemption from tax if all of the following conditions are met:

  1. the facilities are be available to all employees

  2. the benefit is not open to members of the general

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