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HMRC internal manual

Tax Credits Technical Manual

Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Non cash sport and recreation vouchers

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 5).

A benefit or non-cash voucher provided to the claimant, or to a member of his family or household regarding sporting and recreational facilities (falling within Chapter 5 of part 4 of the ITEPA 2003).

This is the income tax exclusion (see Employment Income Manual para EIM22850).


Note: With effect from 6 April 2017 the way in which many salary sacrifice and benefit in kind schemes are taxed will change, which means that some tax credit claimants will see an increase in their taxable income.

For the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used.