We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
As an employer paying for sporting or recreational facilities for your…
You won’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If the facilities you provide aren’t exempt, you’ll need to: report the…
The following guides contain more detailed information: exemption for…
Tax and reporting rules for employers covering the cost of club fees for employees
Guidance from the Chief Medical Officers in the UK on the amount and type of physical activity people should be doing to improve their health.
The Government will join forces with former sports stars, health professionals and fitness experts to help an additional 3.5 million adults and children get physically active by 2030, as part of a major national activity drive.
Practical training materials for primary and secondary schools to use to train staff to teach about physical health and fitness.
HMRC's response to a user engagement exercise carried out in 2020
Guidance for doctors, nurses, occupational therapists, pharmacists, physiotherapists, employers, and patients using fit notes (statements of fitness for work).
An op-ed from Veterans Minister Johnny Mercer, originally published in the Times Red Box.
A report from the Chief Medical Officers in the UK on the amount and type of physical activity people should be doing to improve their health.
Send your fit note for your Employment Support Allowance (ESA) claim.
General information for medical professionals about the assessing fitness to drive guide.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.