Private use of employer-provided vehicles

Other BIK issues

Chauffeur driven cars

There may be two Benefit in Kind (BIK) charges for chauffeur driven cars. A charge for:

  • the provision of the car
  • expenses incurred in providing a chauffeur.

Use of employer-provided vehicles in the motor industry

If your employee changes their car monthly, special cash equivalents apply. These rules for motor industry employees apply if you are a:

  • motor retailer who sells used cars only
  • franchised motor retailer who sells both new and used cars
  • short term car hire provider
  • motor and car leasing supplier.

If your employee only uses one car for a period of one month or greater, these special cash equivalents are not available.

Revenue introduced a concession due to the COVID-19 pandemic regarding the monthly time frame. For further information, please see Employer-provided vehicles in BIK changes during COVID-19 restriction.