Benefit in kind on employer provided vehicles

Revenue eBrief No. 049/22

Benefit in kind on employer provided vehicles

Tax and Duty Manual Part 05-01-01b, BIK on employer provided vehicles, has been updated in section 6.3 to reflect changes made by Finance Act 2021 to the benefit in kind regime which applies to electric vehicles.

The preferential benefit in kind regime was previously due to cease on 31 December 2022, but it has now been extended so that it applies to vehicles made available up to 31 December 2025. The relief available in the additional three year period applies on a tapered basis.