Revenue eBrief No. 254/23

04 December 2023

The small benefit exemption

Tax and Duty Manual Part 05-01-01e - Chapter 5 - The small benefit exemption - has been updated as follows:

  • To provide additional information and examples regarding the Finance Act 2022 changes to this measure.
  • To link to the detailed guidance material on enhanced employer reporting obligations, which (subject to Ministerial Commencement Order) require mandatory reporting to Revenue of the small benefit exemption from 1 January 2024 by employers.