Part 4Employment income: exemptions
Chapter 5Exemptions: recreational benefits
Recreational facilities
261Exemption of recreational benefits
(1)
No liability to income tax arises in respect of the provision to an employee or a member of an employee’s family or household of benefits within subsection (2).
(2)
The benefits are—
(a)
sporting or other recreational facilities which meet conditions A to C, and
(b)
a right or opportunity to make use of such facilities.
This is subject to section 262.
(3)
Condition A is that the facilities are available generally to the employees of the employer in question.
(4)
Condition B is that they are not available to members of the public generally.
(5)
Condition C is that they are used wholly or mainly by persons whose right or opportunity to use them is employment-related (whether or not by reference to the same employer).
(6)
A person’s right or opportunity to use facilities is “employment-related” if and only if—
(a)
it derives from the person being—
(i)
an employee or former employee, or
(ii)
a member or former member of the family or household of an employee or former employee,
of a particular employer, and
(b)
the facilities are provided so as to be available generally to that employer’s employees.