Revenue eBrief No. 229/22

23 December 2022

Tax and Duty Manual Part 05-01-01b Updated

Tax and Duty Manual Part 05-01-01b Chapter 2 - Employer-provided vehicles has been updated as follows:

  • Section 6 - updates in respect of the provision of electric charging points and the payment of electricity bills.
  • Section 8 - update to the simplification measures applicable from 1 January 2023 for employees in the motor industry.
  • Section 9 - update to the material on the COVID-19 concession.
  • Section 10 - the tax treatment for 2023 and subsequent years moved from the Appendix to this new section.
  • Examples updated throughout.