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

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

Sports and recreational facilities

Facilities provided on your premises

You may provide sports and recreational facilities at work for your employees. 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 Benefit-in-Kind. 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 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 who use the membership.

Next: Crèche and childcare facilities