Use of facilities (sports, recreational, childcare and car-parking)
Sports and recreational facilities
You may provide sports and recreational facilities at work for your employees.
Facilities provided on your premises
If the facilities are available to all employees, this is not a benefit in kind (BIK).
If facilities are only available to certain employees, this is a BIK. The employees who have the use of these facilities are chargeable on the benefit, under the Pay As You Earn (PAYE) system, to:
Calculation of the taxable benefit
The cost of providing the facility should be divided between the employees who are allowed to use it.
You should not charge an employee who does not wish to use the facilities provided.
Corporate membership paid by you
You may pay a corporate subscription to sports or recreational facilities for your employees. This is a BIK, and they must pay Income Tax, PRSI and USC on it.
To calculate the value of the benefit, the cost paid by you should be divided equally among the employees for whom membership has been paid.
For further information, please see Section 25 of the Tax and Duty Manual Part 05-01-01L.
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