Following queries raised at a recent TALC meeting, Revenue confirmed that for the 2020 year of assessment, no BIK will arise where an employer facilitates an employee in obtaining a flu vaccination.
Revenue outlined that an employer will be deemed to facilitate an employee in obtaining a flu vaccination if they arrange for a vaccination to be provided to an employee, make a direct payment to a registered practitioner to provide a vaccination to an employee or reimburse an employee for all or part of the vouched cost the employee has incurred in obtaining a vaccination. Any such arrangement put in place by an employer must be offered and made generally available to all employees.
Guidance on this matter is expected to be published in the next few days.
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