In the case of council leisure facilities - municipal golf courses, fitness centres, gyms and swimming pools - we need to look at whether these meet the test above.
The private sector is very good at providing golf courses, fitness centres and gyms, and charges and barriers to entry are set at a level that provides various degrees of exclusivity. The only justification for paying for these out of our taxes is a social distributionist one; that poorer people can't afford David Lloyd club membership fees, but should have the right to use the same exercise bicycles or tee-off for the same hole at the taxpayer's expense.
Swimming pools are a little different. There's no money in running a commercial swimming pool, and the private sector simply doesn't do it. All private sector swimming pools are part of a larger commercial fitness / health 'offer' and cross-subsidised from profitable activities. 'Dry' leisure makes money, 'wet' leisure doesn't.
It comes down to whether you think teaching children to swim and allowing adults to practice the skill is worth paying tax for. Personally, I do. But I'd make a bonfire of the municipal golf courses and our cringe-making local 'leisure and lifestyle centres'.