Parking: are any of these BIKs?

Savvy_Sue

Obviously I will check with our payroll, but a thought has just dropped into my head and I'd like to get it out before I go to bed!

I work for a small charity. It's likely that a Residents Parking Scheme will be introduced around our base later this year. Some of our staff need to use their cars for work, and others have impossible journeys by public transport. So we've been investigating the options open to us.

1. We've been offered some Monday-Friday passes in the local shopping centre car park. We pay £5 for each pass to be issued, and get free parking. If the charity pays for the pass, is this a BIK for any staff lucky enough to be given one? (We'll probably pay for them initially and invite staff to make a donation, but I haven't yet thrashed that out with my manager.) [I realise on £5 that's not a lot of tax to collect, but it's the principle I'm after here ...]

2. That's a 15 minute walk from our offices, so won't work well for staff who need their cars during the day. We will be able to buy a number of Customer Permits (which can be used by any car), and a number of Business Permits (which have to be linked to a particular car). If we offer a member of staff a business permit, is that a BIK? Cost is £150 pa.

00ec25

you could have saved yourself a sleepless night, This is pretty easy google search - answer - not a benefit

http://www.hmrc.gov.uk/manuals/eimanual/eim21685.htm
http://www.hmrc.gov.uk/manuals/eimanual/EIM01030.htm

Savvy_Sue

00ec25 wrote: »

you could have saved yourself a sleepless night, This is pretty easy google search - answer - not a benefit

Thanks! I don't tend to think straight in the early hours, and it wasn't going to keep me awake, whereas the fascination of the HMRC website ... :rotfl:

Savvy_Sue

And a supplementary ...

I have a colleague about to go on maternity leave, and I'm proposing in the conditions of us issuing a pass to say that it must be surrendered if the employee is on any kind of leave for more than 3 weeks - sick / maternity etc.

Reasonable? The car park are offering them for business use (they're quite clear about that, although I checked it IS OK to use them on your day off apparently as long as you don't lend it out to anyone else!), and there wouldn't be any ...

00ec25

HMRC are not interested in whatever conditions you impose re the usage of parking permits

Dead_keen

Savvy_Sue wrote: »

And a supplementary ...

I have a colleague about to go on maternity leave, and I'm proposing in the conditions of us issuing a pass to say that it must be surrendered if the employee is on any kind of leave for more than 3 weeks - sick / maternity etc.

Reasonable? The car park are offering them for business use (they're quite clear about that, although I checked it IS OK to use them on your day off apparently as long as you don't lend it out to anyone else!), and there wouldn't be any ...

If you are getting her to pay for the parking permit (or it is otherwise contractual) then it may well be unlawful to claw it back if she goes on maternity leave. Do a search for the rules on maternity leave and non-cash benefits. I think that they were tweaked around 2008 or so.

Savvy_Sue

Dead_keen wrote: »

If you are getting her to pay for the parking permit (or it is otherwise contractual) then it may well be unlawful to claw it back if she goes on maternity leave. Do a search for the rules on maternity leave and non-cash benefits. I think that they were tweaked around 2008 or so.

Thanks. It is definitely non-contractual ...