Nope, if the benefit is available to Public Sector Employees there is no BIK on it. For example, as Public Sector Employees only get 'free' notebooks there is no BIK on notebooks, but there is on desktops.
The full info is on page 13 of this document: [broken link removed]
I tried to past it here, but the formatting was allover the place.
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5.2 BIK Exemption The provision of childcare facilities by employers are not treated as benefit-in-kind for tax purposes where
Facilities are made available solely by the employer
Facilities are made available by the employer jointly
with other persons and the employer is wholly or partly
responsible for financing and managing the provision of the childcare service or
Facilities are made available by any other person or
persons and the employer is wholly or partly responsible
for financing and managing the provision of childcare
service
and
- The Child Care (Pre-school Services) Regulations 1996 (S.I. No.