Search all content on GOV.UK

Guidance on using the tax system to offer gym memberships and sports facilities to staff.

• Updated: 8 May 2018

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Updated: 28 April 2025

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…

Sport and training programmes for wounded, injured and sick personnel from across the Armed Forces.

• Updated: 12 December 2012

Services and facilities providing treatment and support for wounded, sick and injured service personnel.

• Updated: 21 September 2022

Apply for a certificate of initial fitness (COIF) for public service vehicles (PSVs) with more than 8 passenger seats which transport people for profit.

Tax and reporting rules for employers covering the cost of club fees for employees

Advice for medical professionals to use when assessing drivers with cardiovascular disorders.

• Updated: 15 January 2024

Stafford Prison is a prison in the centre of Stafford for men convicted of a sex offence.

• Updated: 3 February 2025

Type approval, individual (IVA), motorcycle single vehicle approval, voluntary approval, certificate of initial fitness, accessibility approval, fees, forms, replacement certificates