SE22865 - Benefits: exemption for sports and recreation facilities - relevant employees

Section 197G(3)(e) and (4) ICTA 1988

For the purposes of the final category in SE22855 relevant employees and former employees are employees and former employees of an employer to whose employees the facility was available generally.

So a facility shared by employees of two or more employers one of which makes it available only to senior employees will be excluded if it is used wholly or mainly by employees of that employer.