Why buying a lodge in your business name
makes commercial (and tax) sense.

In today’s competitive workplace, attracting and retaining talented people requires more than standard salary increases. Traditional cash bonuses are often heavily eroded by income tax and National Insurance—leaving employees with less net benefit and leaving the business with extra payroll costs.

Forward-thinking business owners—from local SMEs and sole traders to growing limited companies—are increasingly turning to physical business asset investments that double as year-round employee reward and wellbeing retreats.

Purchasing a luxury holiday lodge directly under your business name with Leisure Resorts builds an enduring asset for your balance sheet while giving your team an unbeatable perk in Yorkshire or the Lake District.

The Core Benefit: Protecting Your Team & Reducing Turnover Costs.

Your people drive your business, but replacing a skilled employee is one of the highest hidden costs in business operations. Industry benchmarks show that recruiting, on-boarding, and training a replacement costs roughly 20% of an employee’s annual salary.

By offering access to a luxury countryside retreat as part of your company perks, you introduce a tangible reward that boosts workplace morale and long-term retention:

• Target & Performance Rewards: Use weekend stays as incentives for reaching key quarterly goals or “Employee of the Month” recognition.
• Milestone Celebrations: Gift a week away to celebrate 5-, 10-, or 20-year work anniversaries, promotions, or weddings.

Elevating Employee Mental & Physical Wellbeing.

Mental health and physical burnout are top priorities for modern HR and business strategies. Providing access to nature and tranquil environments yields measurable improvements in employee focus, stress recovery, and overall job satisfaction.

A business lodge with Leisure Resorts gives your business a dedicated wellness asset designed to support your team’s physical and mental health:

• Restorative Natural Surroundings: Nestled in the Lake District and Yorkshire countryside, our leisure resorts offer immediate access to nature walks, fresh air, and peaceful surroundings proven to reduce workplace stress and fatigue.
• Physical Health & Activity: From scenic hiking and cycling routes to on-site outdoor spaces, pet-friendly dog agility courses, and nearby lakes, staff can stay active during their time off.
• True Disconnection & Recovery: Private hot tubs, tranquil decking, and high-end living spaces allow employees to properly unplug, returning to work genuinely refreshed and motivated.
• Family & Pet Inclusion: Because our leisure resorts are fully family- and dog-friendly, employees don’t face the stress or expense of organising pet care, ensuring a stress-free holiday.

Business Funding: Preserve Working Capital with funding from Santander & DF Capital

Once you see the operational benefits, managing cash flow is the next priority. You don’t need to tie up core operational working capital to buy outright.

Leisure Resorts works alongside leading B2B finance providers—including DF Capital and Santander—to offer tailored business financing options:

• Business Asset Finance: Spread the cost of purchase through structured business finance agreements tailored to your business budget (subject to status and acceptance).
• Protect Liquidity: Preserve day-to-day capital for core trading and expansion while securing a tangible company asset for your balance sheet.

Smart Business Accounting & Tax Efficiencies

Purchasing a lodge directly under your business or company name registers it as a physical business asset on your balance sheet. Depending on your business structure, this unlocks distinct financial advantages:

Accounting Area	The Business Benefit
No Stamp Duty	Land Tax (SDLT) is exempt in almost all cases. Luxury holiday lodges are classified as movable chattels under HMRC rules (provided they can be moved without land damage or structural demolition), meaning SDLT does not apply.
Allowable Running Expenses	Annual site fees, insurance, utilities, and Leisure Resorts changeover/maintenance fees invoiced to the business name are generally claimable as allowable trade expenses against taxable profits.
Capital Allowances	Internal fixtures, furniture, heating systems, and hot tubs typically qualify for Plant & Machinery Capital Allowances (or the Annual Investment Allowance).

HMRC Benefit in Kind (BIK) Guidelines

When accommodation is provided to employees or directors, HMRC treats usage under Benefit in Kind (BIK) rules:

All-Employee Access

If the lodge is part of an open workplace scheme accessible to all staff via a transparent booking calendar, BIK tax is calculated strictly on the actual days used by the individual.

PAYE Settlement Agreements (PSA)

To ensure a stay remains a true “free gift,” employers can enter into a PAYE Settlement Agreement with HMRC. The business settles the tax and National Insurance on the employee’s behalf for ad-hoc rewards, ensuring no surprise tax bills for your staff.

Sole Traders & Partnerships

Sole traders and business partnerships can purchase a lodge directly through their business to reward employed staff. Where the lodge is used as a genuine employee benefit or reward scheme, the associated costs remain deductible business expenses against your trade profits. (Where a sole trader or partner uses the lodge personally, your accountant simply applies a standard pro-rata adjustment).

Transparent Running Costs & Flexible B2B Incentives

Just like our consumer lodge owners, business buyers benefit from full operational transparency through the Leisure Resorts Ownership Hub. From a financial perspective, ongoing running costs represent foreseeable, tax-deductible operational expenditure rather than unpredictable overheads.

What Your Running Costs Cover:

• Annual Site Fees (Pitch Fees): Covers grounds keeping, 24/7 park security, piped gas, water rates, refuse/recycling, drainage, and dedicated concierge services.
• Metered Utilities: Electricity & gas, both billed based on actual usage, with energy unit rates negotiated centrally by Leisure Resorts with zero markup.
• Insurance: A fully comprehensive insurance policy is required, which is renewed annually. Your business is open to sourcing and utilising appropriate insurance. Alternatively, Leisure Resorts can introduce you to our appointed insurers, AJG, who will be able to provide a specialised insurance policy.
• Protection: Every new lodge comes backed by comprehensive Leisure Resorts and manufacturer warranties for ultimate peace of mind.

Upfront Business Support & Promotional Incentives

To help businesses integrate this asset smoothly into their financial planning, business buyers enjoy the exact same kick-start incentives as private buyers:

• New purchases include an account credit covering your first 12 months of site fees from handover.
• You can choose to take the 12-month credit in Year 1, or spread the value across up to 4 years to smooth out annual budget lines.
• While business accounts may not always utilise retail offers (e.g., “Buy a Lodge, Get a Car”), our ownership team can look to align equivalent promotional funding directly against your resort account. This gives you the flexibility to extend fee-free periods, offset ongoing running costs, or cover housekeeping fees – maximising net savings for your business.

Zero Admin Burden: Fully Managed Housekeeping & Maintenance

The biggest hesitation for any business owner acquiring a lodge holiday home is ongoing operational hassle. Because our award-winning leisure resorts operate year-round for short breaks and holidays, owning with Leisure Resorts gives you the option for us to handle all ground management for you:

• Housekeeping: Our on-site teams perform complete changeover cleans and fresh linen preparation between guest stays, ensuring every staff member arrives to a spotlessly prepared home. Please note, additional fees apply for this service.
• Dedicated On-Site Maintenance: From regular hot-tub water testing to routine repairs, our park maintenance teams are available on-site (at an additional fee) to keep your property in peak condition.
• Simple Scheduling: Your HR or admin team simply assigns dates on your internal calendar—we manage the physical guest experience on the ground.

Our 5-Star Locations Across Yorkshire & The Lakes

Our award-winning leisure resorts across Yorkshire and the Lake District offer the ideal backdrop for employee retreats. Positioned near major transport routes (A1(M), M6, M62, and major rail

links), they are easily reachable within 1 to 2 hours from the North’s primary business hubs—making Friday afternoon getaways or weekday team retreats completely hassle-free:

• Ullswater Heights (Lake District): 59 acres centred around a tranquil lake, featuring high-end lodges, hot tubs, and The Lake House bar & restaurant. Just off Junction 40 of the M6, and at the end of the A66, it offers straightforward access for teams travelling from the North West and the North East
• Aysgarth Lodges (Yorkshire Dales): Nestled near Aysgarth Falls in Wensleydale, offering peaceful retreats, hot tubs, and Falls End dining. Ideally situated for stress-free travel from Leeds, Bradford, and the broader West Yorkshire business belt.
• Angrove Country Park (North Yorkshire): Breathtaking views of Roseberry Topping, eco-friendly lodges, pet-friendly dog agility courses, and The G&Tea House. Conveniently connected via the A19/A66 corridor, making it an easy drive for businesses based in Newcastle, Teesside, and Sunderland.

Strategic Location Advantage: Whether your workforce is based in Manchester, Leeds, Newcastle, or working hybrid across the North West and North East, a business asset like a lodge holiday home sits in the sweet spot—far enough to feel like a true escape, but close enough for effortless travel.

 

Ready to Explore Ownership for Your Business?

Our ownership team can walk you through available lodge models, park sites across Yorkshire and the Lake District, and flexible B2B financing options through DF Capital and Santander.

Important Disclaimer: Tax rules, Capital Allowances, and finance approvals depend on your specific business structure, credit checks, and HMRC guidelines. Leisure Resorts are not taxation experts. We always recommend consulting your accountant or financial advisor before making a capital