Part 4

Employment income: exemptions
Chapter 5

Exemptions: recreational benefits

Recreational facilities

Benefits not exempted by section 261
262
1
Section 261 (exemption of recreational benefits) does not apply to the following benefits—
a
an interest in or the use of any of the following—
i
a mechanically propelled vehicle,
ii
holiday or other overnight accommodation, or
iii
facilities which include, or are provided in association with, a right or opportunity to make use of holiday or overnight accommodation,
b
facilities provided on domestic premises, or
c
a right or opportunity to make use of facilities within paragraph (a) or (b).
2
In this section—
- “domestic premises” means—
  1. premises used wholly or mainly as a private dwelling, or
  2. land or other premises belonging to, or enjoyed with, premises so used, and
- “vehicle” includes a ship, boat or other vessel, an aircraft and a hovercraft.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)