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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…

Summary outlining options for water releated sports in the East of England.

• Updated: 1 June 2009

Further development of the UK recreation natural capital ecosystem service accounts, including specific methods used to estimate the health benefits gained from nature-based recreational activities.

• Updated: 27 May 2022

How to tax employee expenses for entertaining clients.

• Updated: 30 December 2019

Tax and reporting rules for employers providing entertainment for clients

Working with the EU in the sports and recreation sector.

• Updated: 5 January 2021

This guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.

• Updated: 16 January 2025

Gives key advice on open space, sports and recreation facilities, public rights of way and the new Local Green Space designation.

• Updated: 6 March 2014

This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...

• Updated: 1 December 2025

Documents supporting the request for planning permission for an Entertainment Resort Complex and associated development in Bedford.

• Updated: 3 July 2025