Home   Employing people   Benefit in kind (BIK) for employers  

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

  1. Overview
  2. Crèche and childcare facilities
  3. Sports and recreational facilities
  4. Car parking

Overview

If you provide a facility at work for your employees, this may be a benefit in kind. This section will explain the types of facilities that are taxed as a benefit, and those that are exempt from tax.

Next: Crèche and childcare facilities

Back to homepage Back to top