Provision of badminton courts to staff?

Provision of badminton courts to staff?

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I have a client who have recently moved next door to a badminton hall and in an attempt to boost moral and bond the team they are considering booking a permanent time slot and creating a mini league in the office after some initial interest.  It will be available to all staff members and everyone will be actively encouraged to participate.

I believe the cost is going to be in the region of £50 per week but was wondering how this would be accounted for in the accounts?  Are there any BIK issues to consider?

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By George Attazder
23rd Mar 2012 11:01

It's definitely a benefit...

... and it isn't covered by the sports and recreational facilities exemption, because the facilities are (one presumes at least) available to the public generally. See EIM21825 et seq.

There are two possibilities though.  One is the work-related training exemption; "a course or other activity designed to improve, instil or impart knowledge, skills or personal qualities likely to prove useful...".  See EIM01200 et seq. Healthier, more motivated and bonded employees seem to me to qualify.

The other possibility is HMRC's unofficial trivial benefits exemption.  At £50 per week, with, say, 20 employees involved is only £2.50 per week (£130 per year) per employee. See EIM21860 et seq.

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