Clarification on flu vaccine concession

Dec 07, 2020

Revenue’s website has been updated to set out the concession that no BIK charge will arise on flu vaccines. The previous wording included on the website made specific reference to General Practitioners administering the flu vaccination. Revenue confirmed the concession applies where the flu vaccine is issued by a registered practitioner, which includes pharmacists.

Page 6 of the COVID-19 Information and advice for taxpayers and agents on the Revenue website now provides:

An employer can arrange for their employees to get the flu vaccine by:

  • engaging a registered practitioner to administer the vaccination at the workplace;
  • making a payment directly to a registered practitioner for their vaccination; or
  • reimbursing the employee for the cost of their vaccination (a receipt must be provided by the employee).

For 2020, due to the unprecedented circumstances, Revenue will not seek a benefit-in-kind charge regarding the flu vaccine.

The employee can claim a tax credit for the flu vaccine in their health expenses if they incur the cost themselves.