Revenue eBrief No.196/22

18 November 2022

Update to Chapter 5 - The Small Benefit Exemption

Tax and Duty Manual Part 05-01-01e - Chapter 5 - The Small Benefit Exemption - has been updated to reflect the changes included in the 2022 Finance Bill (see section 4). Broadly, the changes are to increase the value and number of incentives that an employer can provide for 2022 and subsequent years.  A Financial Resolution was passed on Budget Day to give this measure effect, pending the passing of the Finance Bill.