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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