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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…

Working with the EU in the sports and recreation sector.

• Updated: 5 January 2021

Information about the Local Youth Transformation Pilot (LYTP) including its aims, delivery model and participating local authorities.

• Updated: 26 September 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

Information about the Better Youth Spaces programme and how to apply.

• Updated: 27 August 2025

This series brings together all statistical releases relating to the youth cohort study.

• Updated: 7 July 2011

The Youth Justice Sports Fund provides funding to local sport schemes, to support young people at risk of entering the criminal justice system.

• Updated: 1 February 2023

Apply for an International Sportsperson visa if you're an elite sportsperson or coach with sponsorship - getting sponsored, eligibility, documents, extend your visa, family members

Details of funding for multi-sport grassroots facilities projects in 2024 to 2025

• Updated: 9 June 2025

Details of funding for multi-sport grassroots facilities projects in 2023 to 2024

• Updated: 9 June 2025