{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-261",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-261.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/261",
  "kind": "section",
  "number": "261",
  "heading": "Exemption of recreational benefits",
  "text": "(1) 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 benefits within subsection (2).\n(2) The benefits are—\n(a) sporting or other recreational facilities which meet conditions A to C, and\n(b) a right or opportunity to make use of such facilities.\nThis is subject to section 262.\n(3) Condition A is that the facilities are available generally to the employees of the employer in question.\n(4) Condition B is that they are not available to members of the public generally.\n(5) Condition C is that they 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).\n(6) A person’s right or opportunity to use facilities is “employment-related” if and only if—\n(a) it derives from the person being—\n(i) an employee or former employee, or\n(ii) a member or former member of the family or household of an employee or former employee,\nof a particular employer, and\n(b) the facilities are provided so as to be available generally to that employer’s employees.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/261",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}