What is entertainment?
When we talk about you providing entertainment we mean:
- providing entertainment by way of food, drink or recreation
- providing accommodation or travel in connection with such entertainment, or
- paying or reimbursing expenses incurred in obtaining something covered by the above points.
Some examples of providing entertainment are:
- business lunches and drinks and staff social functions such as parties
- tickets to sporting or theatrical events, sightseeing tours or holidays, and
- accommodation and travel in connection with entertaining clients and/or employees over a weekend at a tourist resort.
What is recreation?
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Recreation includes amusement, sport and similar leisure time activities, for example, a game of golf, a gym membership, theatre or movie tickets, a joy flight or a harbour cruise.