Following queries raised at a recent TALC meeting, Revenue confirmed that for the 2020 year of assessment, no BIK will arise where an employer facilitates an employee in obtaining a flu vaccination.

Revenue outlined that an employer will be deemed to facilitate an employee in obtaining a flu vaccination if they arrange for a vaccination to be provided to an employee, make a direct payment to a registered practitioner to provide a vaccination to an employee or reimburse an employee for all or part of the vouched cost the employee has incurred in obtaining a vaccination. Any such arrangement put in place by an employer must be offered and made generally available to all employees.