Revenue eBrief No. 074/23

20 March 2023

The provision of staff awards

Tax and Duty Manual Part 05-01-01j - The provision of staff awards, has been updated to provide additional guidance in regard to the tax treatment of the following:

  • In paragraph 2 - examination awards;
  • In paragraph 3 - course/exam fees; and
  • In paragraph 4 - payments to employees for expenses incurred in studying for and sitting an examination.