Use of facilities (sports, recreational, childcare and car-parking)

Car parking

Where employers provide car parking facilities to employees, this is not treated as a taxable benefit in kind (BIK). However, where employers reimburse an employee’s parking fees, this is generally treated as a taxable benefit. Employees in receipt of such reimbursement must pay Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on this benefit.

Note

Employers may reimburse an employee’s vouched parking fees without deduction of tax where an employee is on a business journey. Please see Section 2.1 of the Tax and Duty Manual Part 05-01-06 for further information regarding business journeys.

Published: 10 September 2026 Print this page

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