Is the provision of travel passes for bus, train or Luas taxable as BIK? No. These are not classed as BIK and are not subject to PAYE. By Admin|2025-05-22T22:51:43+01:00May 22, 2025|PAYE Tax Return FAQs| Share This Story, Choose Your Platform! FacebookXBlueskyRedditLinkedInWhatsAppTelegramTumblrPinterestXingEmail About the Author: Admin