The provision by an employer of certain recreational and sporting facilities for employees, or for the members of an employee's family or household1, is expressly exempted from any charge to income tax2. The right or opportunity to make use of any sporting or other recreational facilities must be available generally to the employees of the employer in question; it must not be confined to limited groups of employees3. The facilities may be provided by two or more employers jointly4.
The following benefits are expressly excluded from the scope of the exemption5:
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