Recreational benefits

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An employer can provide sporting or recreational benefits tax-free to:

  • Its employees.
  • Any member of their family and household.

Main conditions:

  • Benefit to be available to all staff.
  • Benefit not generally available to the public.
  • Benefit cannot include vehicles, holidays or take place in domestic premises.

Unfortunately the exemption excludes membership to public gyms and sports halls as these are available to the public. Employer can create own in-house facilities, rent external facilities or double up with other employers.

Benefit extends to non-cash vouchers used to obtain use of such facilities.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.

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