COVID-19 BIK measures reinstated

Jan 18, 2021

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.