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Benefit-in-kind (BIK) changes during COVID-19 restrictions

  1. Overview
  2. COVID-19 testing and flu vaccination
  3. Reimbursement of cost of non-business travel in 2020
  4. Employer-provided vehicles
  5. Payment of taxi fares
  6. Small Benefit Exemption
  7. Seasonal parties
  8. Employer provided accommodation and equipment

Employer provided accommodation and equipment

Employer provided accommodation

If you provide accommodation to an employee for their private use, a Benefit-in-kind (BIK) charge generally arises. For more information, please see Free or subsidised accommodation.

You may provide an employee with temporary accommodation to mitigate against potential transmission risks of COVID-19. For example, where an employee:

  • returns from an overseas trip and requires self-isolation
    or
  • where there is a concern of transmission to other frontline workers residing in the same household. In this case, Revenue will accept that no charge to BIK will arise during the COVID-19 crisis.

This measure applied for the years of assessment 2020 and 2021, and continues to apply for 2022. For the 2022 year of assessment, 'temporary' regarding this measure means a maximum period of three consecutive weeks.

Employer provided equipment

A BIK charge will not arise where you provide equipment to your employees to set up a working space in their homes. Equipment can include laptops, printers, scanners and office furniture.

Published: 16 March 2022 Print this page

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