Revenue to start claiming BIK for people living in houses rent free?

I read newspaper report recently that revenue are considering calculating a benefit in kind liability for anyone living in a home provided rent free by their parents or indeed anyone. Would this affect the person living in the house in relation to inheritance tax. A friend bought an apartment and her daughter has been living in it for the last two years rent free. She is worried now that providing this free will have a negative effect down the line. Anyone know what the up to date is on this.

Hi Exchanger,
Do you know where you read about this as I would be interested to know the precise details. BIK is obviously applied for company cars where this is a dual business and personal use.
I am alarmed that housing may be treated in this way. There are enough of problems with homelessness, people in financial problems related to housing, shortage of rental properties in Dublin, property in general in Ireland, without further pressures being put on the situation. Many people at one point or other rely on their parents for housing when in adulthood, a lot of the time this benefits the state as the state does not need to step in and provide housing. By seeking to bring such things into the tax net seems counterproductive.

A benefit-in-kind can only arise where an employer provides something to an employee.

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However there were discussions earlier this year on applying CAT to these type of arrangements. However, AFAIK it has not as yet gone beyond the discussion phase!

Apologies, I should have stated CAT as the tax that Revenue are considering. this was a mall piece in last week's Irish Times. However, seems this is not new as I notice on Revenue.ie more information here -

Tax Consolidation Act 2003. A charge to tax arises where a person has the use and enjoyment of property either for no consideration or for less than full consideration. If, the "free" use is on-going, the benefit is deemed to be taken on 31 December each year.
Example 2
Market Value of Benefit in "free" use case involving accommodation:
Anne gives the use of her house worth €200,000 to her cousin Colette. The annual market rent is €15,000. Colette pays Anne €5,000 per annum. Colette is deemed to take a gift of €10,000 on 31 December each year that she has the use of the house and each deemed gift is taken into account for aggregation purposes.