Expenses and benefits: sporting or recreational facilities
What's exempt
You won’t have to report anything to HM Revenue and Customs (HMRC) or pay tax and National Insurance if the facilities:
- are available for use by all of your employees
- aren’t available to the general public
- are used mainly by employees, former employees or members of employees’ families and households (employees of any companies you’ve grouped together with to provide the facilities also count)
- are somewhere that isn’t a private home, holiday or other overnight accommodation (including any associated sporting facilities)
- don’t involve the use of a mechanically propelled vehicle (including road vehicles, boats and aircraft).
Salary sacrifice arrangements
You do have to report how much sporting or recreational facilities are worth to each employee if they are a part of a salary sacrifice arrangement.