Is it true that there is no longer a BIK charge where an employer pays for an Irish Residence Permit (IRP) for an employee?
Yes this is correct.
An individual who is not a citizen of the EEA or Switzerland must register with the Immigration Service if he wishes to stay in Ireland for more than 90 days. If permission is granted, he will be issued with an Irish Residence Permit (IRP) which contains the individual's name and photograph. An IRP is needed by an individual to remain in Ireland whether he is employed or not.
Where the duties of the employment require the employee to stay in the State for more than 90 days, the employee would not be able carry out those duties without registering for an IRP. As a result of a review carried out by Revenue in early 2018, Revenue now accepts that a taxable BIK will not arise in 2018 or subsequent years where an employer pays the IRP registration fee (currently €300) for an employee.