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Tax and reporting rules for employers providing sporting, recreational or leisure facilities

• Overview

  As an employer paying for sporting or recreational facilities for your…

• What's exempt

  You will not have to report anything to HM Revenue and Customs (HMRC) or…

• What to report and pay

  If the facilities you provide are not exempt, you’ll need to: report the…

• Technical guidance

  The following guides contain more detailed information: exemption for…

UK Sport (UKSP) supports Britain’s best Olympic and Paralympic sports and athletes, co-ordinating the bids for and staging of major international sporting events in the UK. It invests around £100 million each year in high performance sport. UKSP is an...

• Updated: 20 August 2026

Sport England (SE) helps people and communities across the country get a sporting habit for life. It also protects existing sports provision and must be consulted on any planning applications that affect playing fields in England. SE is an executive...

• Updated: 20 August 2026

Full list of the sporting bodies, clubs, professional athletes, celebrities and fans that have signed the Sports Charter and committed to taking…

• Updated: 20 March 2012

The Competition and Markets Authority (CMA) is investigating the completed acquisition by Spreadex Limited of the B2C business of Sporting Index Limited.

• Updated: 12 June 2026

Find out how much Income Tax and National Insurance contributions to pay on sporting testimonial income.

• Updated: 12 March 2020

• Updated: 17 February 2016

These tools provide data to help local authorities' planning

• Updated: 16 August 2013

• Updated: 30 August 2023

Direction from the Secretary of State to ensure lottery money is distributed to support a sporting legacy from major sporting events (in particular, the 2012 Games).

• Updated: 30 July 2010