Revenue eBrief No. 160/22

11 August 2022

Health and Well-being related Benefits

A new Tax and Duty Manual, Part 05-01-01n has been created to set out the tax treatment of a number of health and well-being related benefits including the provision of:

  • a qualifying medical check-up,
  • access to healthcare;
  • COVID-19 testing; and
  • a flu vaccination. 

Previously, Revenue did not seek to apply a charge to tax when the above benefits were provided by an employer. These administrative measures were placed on a statutory footing by the Finance Act 2021 and the manual sets out detailed guidance of all conditions attaching to the exemptions.

The manual also provides further guidance on how to determine the amount liable to PAYE, PRSI and USC where an employer provides a contribution to an in-house medical plan.

Tax and Duty Manuals Part 05-01-01 and Part 05-01-01l have also been updated to include links to the new manual.