Revenue eBrief No. 23/16

26 February 2016

Bus, Rail, and Ferry Passes

The Tax and Duty Manual Part 05-03-11. sets out the conditions relating to salary sacrifice arrangements in accordance with section 118B of the Taxes Consolidation Act 1997. This manual has been updated to clarify that an employee may enter into a "salary sacrifice" arrangement in respect of bus, rail and ferry passes more than once in a year where the conditions of the scheme are otherwise met.