BIK guidance - provision of free or subsidised accommodation

Mar 25, 2019

Revenue’s tax and duty manual has been updated to provide guidance in relation to the tax position where accommodation is made available by an employer to an employee for private use.

Revenue’s guidance provides material and examples covering:

  • Employer-owned accommodation
  • Accommodation rented by an employer
  • Accommodation costs paid as part of a relocation package

The Tax and Duty Manual was previously named Letting Value of Property, Benefit-in-Kind.

Read Revenue’s eBrief.