R
OK - The DTO planner gets me from Rathfarnham SC to East Point in 50 minutes by bike, so 10 minutes extra in bed!the entire journey from Rathfarnham to Clontarf that takes the hour (Rathfarnham to Sandymount by car
Please provide some evidence to support this view? How could such facilities be BIK'ed when parking spaces are not? If you are going to BIK the showers, why not BIK the toilets? and the coffee bar?You'd be liable for BIK on the use of such facilities.
Except where there are specific statutory valuation rules (please refer to Chapters 5 to 9), the amount of the taxable benefit (i.e. the notional pay) which will be liable to PAYE and PRSI will be the higher of
- the expense incurred by the employer in
connection with the provision of the benefit to the
employee, or
- the value realisable by the employee for the
benefit in money or money’s worth
less any amount made good to the employer by the
employee.
10.11 Car parking facilities provided by an employer to employees are not treated as giving rise to a taxable benefit.
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