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.