Beta This part of GOV.UK is being rebuilt – find out what beta means

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).