Having regard to the current public health restrictions, Revenue reconsidered the withdrawal of certain BIK measures in place due to the impact of COVID-19. Accordingly, a number of BIK concessionary measures have been reinstated in the short-term.
Following from the withdrawal of a number of BIK and employment-related COVID-19 concessions at the end of 2020, Revenue confirmed that the below list of short-term BIK concessionary measures are reinstated in the short-term:
- BIK on provision of COVID-19 testing;
- BIK on facilitation of flu vaccination;
- BIK on employer provided vehicles;
- Use of company cars by employees in the motor industry;
- Payment of taxi fares by an employer;
- Small benefit exemption; and
- BIK on employer-provided accommodation.
Guidance on these short-term BIK concessionary measures is available on the Revenue website.
Further information is available through Revenue eBrief No. 004/21. Revenue stated that other concessionary measures referred to in eBrief 232/20 will not be extended into 2021.
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