UUÂãÁÄÖ±²¥

In-house sports and recreational facilities

Produced by Tolley in association with
Employment Tax
Guidance

In-house sports and recreational facilities

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Introduction

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 public

  3. •

    the facilities are used wholly or mainly

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
Philip Rutherford
Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company


Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties.   Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

Powered by
  • 15 Nov 2022 16:39

Popular Articles

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more Read more

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more