No liability to income tax arises in respect of the provision to an employee or a member of an employee's family or household of certain sporting and recreational facilities (ITEPA 2003, s. 261(1)and (2)). Three conditions must be met, viz. that the facilities (ITEPA 2003, s. 261(3)–(5)):

are available generally to the employees of the employer in question;

are not available to members of the public generally;

are used wholly or mainly by persons whose right or opportunity to use them is ‘employment-related’, whether or not by reference to the same employer.

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