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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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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).