Part 4 U.K. Employment income: exemptions

Modifications etc. (not altering text)

C1 Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 5 U.K. Exemptions: recreational benefits

Recreational facilities U.K.

262 Benefits not exempted by section 261 U.K.

(1) Section 261 (exemption of recreational benefits) does not apply to the following benefits—

(a) an interest in or the use of any of the following—

(i) a mechanically propelled vehicle,

(ii) holiday or other overnight accommodation, or

(iii) facilities which include, or are provided in association with, a right or opportunity to make use of holiday or overnight accommodation,

(b) facilities provided on domestic premises, or

(c) a right or opportunity to make use of facilities within paragraph (a) or (b).

(2) In this section—

• “domestic premises” means—

  (a)

  premises used wholly or mainly as a private dwelling, or

  (b)

  land or other premises belonging to, or enjoyed with, premises so used, and

• “vehicle” includes a ship, boat or other vessel, an aircraft and a hovercraft.