Benefit in kind on non-essential "business" trips

M

MugsGame

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A company offers to send all its employees abroad to head office for a Christmas party. Is this a Benefit in Kind, and thus assessable for income tax? I'm guessing, if yes, there's a cost threshold per employee, below which it wouldn't be payable?

The company view it as a team and morale building exercise, and encourage everyone to go. How is this different from a residential corporate "wilderness adventure" which presumably wouldn't attract BIK?
 
Seems the [broken link removed] is currently €250, so it's unlikely there's an issue after all. I'm still interested in opinions on whether it is a BIK though.
 
If some but not all staff are invited then I would assume that it would be a BIK.
 
MugsGame said:
I agree, but all staff are invited (as I said above!).
Click to expand...

Then, its probably not. That said, the answer to this sort of query usually depends on its context, and ultimately the whims of your friendly tax inspector.
 
If partners are invited, does this change things?

On a completely different matter, I am currently selling an all expenses paid trip to X next Y. The lucky purchaser gets to pretend to be my partner!
 
Wouldn't know what to do with one -- I don't drive. Besides, think of the BIK on company cars!
 
Are you sure they're legal in Ireland? Have you much experience punting around on them? Can you recommend a good model for a first-timer? What colour is your helmet? Do I need any other special protective clothing? Where's the best place to pick one up? Do people really charge them to companies as a 'business expense'?
 
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