BIK and company mobile phone

Our company has begun exploring if a BIK tax liability applies to private use of company mobile phones. To this end, those with the 'perk' are being asked to review monthly bills to determine the level of private use.

I don't want to get into the should v. should not debate here. I'm more interested in the scientific interpretation of the new BIK legislation as it may apply to mobile phones.

One obvious question that comes to mind is that if it is concluded that a BIK tax liability does indeed apply, why would it not apply to private use of the phone on my desk, private use of email access, web access etc. A general answer I expect is that there are lots of things for which a private benefit arises (parking, free coffee, etc.) but the cost/logistics of enforcing the tax liability in most cases makes it impractical (I understand this played a part in the reversal of the planned liability for private use of commercial vehicles).

Anyway, does anyone see, or have experience of this BIK liability being applied to mobile phone use? It looks like the planned approach here is to not pay the tax liability, but rather to ensure the liability does not arise by charging everyone for the level of private use.

Should all be in here...[broken link removed]

Using deskphone, web access, free coffee, parking....etc. Private use of these is incidental; you can't take your computer or the coffee machine home with you!! You can take the mobile phone and company car home and use them in a private capacity. I think that's where Revenue are coming from.

In my last company, I 'reviewed' my private usage with my manager and agreed a monthly charge (€5p.m.). €5 a month is not bad for a 'free' mobile phone - the only downside was that the voicemail message had to say, 'Sluice from Company x is not available etc....

Parking - most of the dedicated car spaces in Dublin belong to civil servants; that's why there's no BIK on car spaces in the Republic of Ireland.

From revenue document....

Mobile phone
If your employer provides you with a mobile phone for business purposes and the
employer bears the cost of use of the phone, a taxable benefit will not be treated as
arising if private use is merely incidental to the business use of the phone.

Therefore I reckon this is a ploy by your employer to get you to either reduce private use or get your to pay for your private useage. BIK is not an issue.

Cheers

As always with BIK - ask the simple question ..do civil servants have mobiles? If yes, you can be sure the Revenue have already decided that if they are for business, then private use is incidental.