Revenue eBrief No. 178/25
26 September 2025
Chapter 15 -The provision of staff meals
A new Tax and Duty Manual – Part 05-01-01o - Chapter 15 - The provision of staff meals - has been published.
The TDM provides guidance on the tax treatment that applies where an employer provides meals for its staff. The guidance outlines two new scenarios where Revenue accept that a taxable benefit-in-kind will not arise. These two scenarios are subject to certain conditions and apply with effect from 1 October 2025.
TDM Part 05-01-01l - Chapter 12 - The provision of miscellaneous benefits - has also been updated in paragraph 19, to reflect that the guidance therein has been incorporated into TDM Chapter 15 - The provision of staff meals.