Sarah Laing looks at some tax-efficient incentives that employers can use to help keep employees fit for work.
In the current Covid-19 climate, it is more important than ever to stay as fit and healthy as possible.
Although exercise has been restricted mainly to outside activities such as walking and cycling over the last few months, indoor excise is becoming more permissible; and along with it, increased opportunity for employers to use tax breaks and exemptions to help promote health and fitness at work.
Gym facilities and memberships
In-house gym facilities may be offered to employees at a convenient location to fit in around work and there will be no tax or National Insurance contributions (NICs) liability arising if the following conditions are satisfied:
- the facilities must be available for use by