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Use of facilities (sports, recreational, childcare and car-parking)

  1. Overview
  2. Sports and recreational facilities
  3. Crèche and childcare facilities
  4. Car parking

Overview

If you provide a facility at work for your employees, this may be a benefit-in-kind. This section will explain the types of facilities that are benefits-in-kind, and those that are exempt from tax.

Next: Sports and recreational facilities

Published: 25 January 2022 Print this page

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