eBrief No. 124/17

28 December 2017

Benefit-in-Kind – Private use of Company Vans

Tax and Duty Manual Part 05-04-04 has been updated to provide information on the BIK exemption for electric vehicles which shall commence on 1 January 2018.

It has also been amended to clarify that 'company vans' in the context of this TDM refers to all vans provided to an employee by reason of his or her employment.