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Car BIK & Temporarily Unable To Drive

  • 14-08-2025 10:02AM
    #1
    Dumb Juan
    Registered Users, Registered Users 2 Posts: 130 ✭✭


    Hi,

    I am employee and I have a company car on which I pay BIK and I the sole driver. I was just wondering if I had an operation or accident that prevented me from driving for a couple of weeks or months, can I stop paying BIK for the period I was unable to drive?



Comments

  • #2
    SureYWouldntYa
    Registered Users, Registered Users 2 Posts: 7,869 ✭✭✭SureYWouldntYa


    Yes you should be able to stop the BIK charge, but best to substantiate the claim by having some copy of the mileage dated now and dated when you’re able to drive again proving the mileage didnt go up



  • #3
    DmanDmythDledge
    Registered Users, Registered Users 2 Posts: 956 ✭✭✭DmanDmythDledge


    I would have thought still would apply as the car would still be "made available" by the employer. That also includes family members. Even if they don't use it, if they are permitted to use that would count.

    I don't think the legislation caters for this scenario nor is there a Revenue concession, but haven't double checked. Even if there isn't, it would be worth asking Revenue for one given the circumstances.

    Ultimately though it will be the OP's employer's call as they would be the ones on the hook for it.

    One possible workaround would be if the company kept the vehicle on their premises for the period you can't use it. Then it wouldn't be "made available" to you as your employer has taken the vehicle off you for the period you are not medically cleared to use it, as a precaution/to ensure the terms of their insurance policy isn't breached.



  • #4
    namenotavailablE
    Registered Users, Registered Users 2 Posts: 59,778 ✭✭✭✭namenotavailablE


    As per the previous post, the BIK charge is based on the car being made available by the employer to the employee. Whether or not it's used is immaterial. In fact, if the annual business mileage is lower than normal as a result of a period of zero use, the relevant percentage charge could conceivably be greater.

    See this Revenue Commissioner's PDF (and page 6 specifically for the 'made available' point):

    https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-01b.pdf

    Free Excel net pay calculator- https://taxcalc.eu/monthlyss/Employee%20PAYE%20calculator.xlsm



  • #5
    Dumb Juan
    Registered Users, Registered Users 2 Posts: 130 ✭✭Dumb Juan


    Hi,

    Thanks for all the advice, I think the car left overnight on the employers premises coupled with a letter from my employer saying that the can to be withdrawn from me while I am medically unfit to drive, should allow me not to be liable for BIK.

    Just as a note the car was never available for family members to drive, as they were not insured, so that is not an issue.



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