Part 05

Principal Provisions Relating to the Schedule E Charges

• Part 05-01-01Manual on the Taxation of Benefits

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• Part 05-01-01aIntroduction to the taxation and valuation of benefits
• Part 05-01-01bBenefit in kind on the provision of Employer Provided Vehicles

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• Part 05-01-01cBIK on the provision of Free or Subsidised Accommodation

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• Part 05-01-01dTaxation on the provision of Preferential loans

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• Part 05-01-01eSmall Benefit Exemption

  [PDF]30-Jul-2021 [PDF]10-Dec-2021 [PDF]18-Nov-2022 [PDF]13-Aug-2024 Show less

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• Part 05-01-01fBenefit in Kind on the provision of Travel Passes
• Part 05-01-01gBenefit in Kind on the provision of bicycles and safety equipment
• Part 05-01-01hBenefit in Kind on the provision of Security Assets or Services
• Part 05-01-01iBenefit in Kind on the provision of Work-Related Supplies

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• Part 05-01-01jTaxation of Staff Awards

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• Part 05-01-01kSalary Sacrifice Arrangements

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• Part 05-01-01lTaxation on the provision of Miscellaneous Benefits

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• Part 05-01-01mTaxation of Third Party Benefits
• Part 05-01-01nHealth and Well-being related Benefits

  [PDF]07-Mar-2023 Show less

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• Part 05-01-01oTax treatment of the provision of staff meals
• Part 05-01-06Tax treatment of the reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees

  [PDF]17-Aug-2020 [PDF]10-Dec-2021 [PDF]25-Jan-2022 [PDF]28-Apr-2023 [PDF]04-Jun-2024 Show less

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• Part 05-01-08Schedule E Basis of Charge with effect from Year of Assessment 2018

  [PDF]24-Dec-2021 [PDF]25-May-2022 Show less

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• Part 05-01-11Taxation of Part-Time Lecturers - Teachers - Trainers

  [PDF]16-Aug-2018 [PDF]01-Jul-2021 [PDF]03-May-2022 [PDF]05-Jan-2024 Show less

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• Part 05-01-15Income Tax - Agency Workers

  [PDF]02-Feb-2015 [PDF]27-Sep-2016 [PDF]02-Oct-2018 [PDF]26-Oct-2022 [PDF]05-Jan-2024 Show less

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• Part 05-01-16Income Tax Employment Inducement Payments
• Part 05-01-20Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy and 'dental associates' engaged in the field of dentistry.

  [PDF]13-Dec-2021 [PDF]05-Sep-2022 [PDF]01-Mar-2024 [PDF]11-Jul-2024 [PDF]16-Oct-2025 Show less

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• Part 05-01-21The remittance basis of assessment as regards UK source income and gains

  [PDF]20-Aug-2018 Show less

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• Part 05-01-21aRemittance basis of assessment

  [PDF]31-Oct-2018 Show less

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• Part 05-01-22Taxation of children's pension payable under pension schemes

  [PDF]29-Apr-2024 Show less

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• Part 05-01-23Taxation of Community Midwives employed by the Health Service Executive.

  [PDF]12-Jan-2016 [PDF]10-Aug-2018 Show less

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• Part 05-01-24Tax treatment of exam setters, exam correctors, invigilators, etc

  [PDF]09-May-2022 [PDF]13-Jul-2022 [PDF]05-Jan-2024 Show less

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• Part 05-01-25Taxation of payments to craft apprentices by Education and Training Boards
• Part 05-01-26Taxation of payments to Home Tutors by the Department of Education

  [PDF]30-Jan-2023 Show less

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• Part 05-01-27Taxation of Employees Working in the State for a Foreign Embassy
• Part 05-01-28Taxation of Coroners

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• Part 05-01-29Taxation of Election Workers
• Part 05-01-30Revenue Guidelines for Determining Employment Status for Taxation purposes
• Part 05-02-03Removal and Relocation Expenses
• Part 05-02-06Schedule E Expenses Deductions for medical doctors

  [PDF]08-Mar-2024 Show less

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• Part 05-02-10Road Haulier Drivers (Employees), Subsistence Allowances

  [PDF]13-Nov-2017 [PDF]09-Aug-2019 [PDF]25-Jan-2022 [PDF]22-Dec-2022 [PDF]04-Jan-2024 Show less

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• Part 05-02-13Remote Working Relief

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• Part 05-02-14Allowances, Expenses and Gratuities payable to local authority chairpersons and members

  [PDF]13-Nov-2017 [PDF]24-Jan-2022 [PDF]03-Jul-2022 Show less

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• Part 05-02-15Mandatory licences for employees in private security

  [PDF]23-Aug-2023 Show less

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• Part 05-02-16Deduction for registration fees paid by Architects to the Royal Institute of the Architects of Ireland (RIAI)
• Part 05-02-17Deduction for statutory registration fees paid to the Health and Social Care Professionals Council (CORU)

  [PDF]27-Sep-2016 [PDF]20-Aug-2018 [PDF]31-Jan-2020 [PDF]25-Apr-2023 [PDF]25-Apr-2023 Show less

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• Part 05-02-18Deduction for expenses in respect of annual membership fees paid to a professional body

  [PDF]16-Aug-2018 Show less

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• Part 05-02-20General Rule as to Deduction for Expenses in Employment

  [PDF]03-Jan-2020 [PDF]20-May-2022 [PDF]07-Nov-2024 Show less

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• Part 05-03-02Business Entertainment Expenses

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• Part 05-03-03Entertainment Expenses

  [PDF]04-Jun-2024 Show less

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• Part 05-03-08Form P11D

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• Part 05-03-08aFringe Benefits - What are Employers' Reporting Obligations?
• Part 05-05-01Taxation of Social Welfare Short Term Illness Benefit and Occupational Injury Benefit (employers)

  [PDF]12-May-2023 Show less

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• Part 05-05-03Taxation of Jobseeker's Benefit (JB)

  [PDF]14-Aug-2018 [PDF]26-May-2020 Show less

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• Part 05-05-14Payments under Restrictive Covenants
• Part 05-05-17Taxation of Guardian's Payment (Contributory) and Guardian's Payment (Non-Contributory) [up to July 2006, the Orphan's (contributory) Allowance and the Orphan's (non-contributory) Pension, respectively

  [PDF]25-Aug-2020 Show less

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• Part 05-05-19Taxation Treatment of Termination Payments on Retirement or Removal from Office or Employment

  [PDF]25-Jan-2022 [PDF]04-Apr-2022 [PDF]06-May-2022 [PDF]22-Dec-2022 [PDF]12-May-2023 [PDF]31-Jan-2025 Show less

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• Part 05-05-26The tax treatment of Carer's Support Grant
• Part 05-05-29Tax Treatment of Flight Crew Members

  [PDF]16-May-2018 [PDF]16-May-2018 [PDF]09-Nov-2021 Show less

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• Part 05-05-31Taxation of Maternity Benefit, Paternity Benefit, Parental Benefit, Adoptive Benefit and Health and Safety Benefit

  [PDF]21-Nov-2018 [PDF]25-Aug-2020 Show less

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• Part 05-05-33Certain benefits payable under Social Welfare Acts - increase for qualified adult

  [PDF]08-Aug-2019 [PDF]29-Nov-2021 Show less

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• Part 05-05-34Tax treatment of payments made pursuant to an order under section 2B of Employment Permits Act 2003
• Part 05-05-36Tax Treatment of members of the European Parliament (Section 127A Taxes Consolidation Act 1997)

  [PDF]21-Jun-2024 Show less

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• Part 05-05-37Tax treatment of certain benefits payable under Social Welfare Acts

  [PDF]20-Jan-2021 [PDF]14-May-2025 Show less

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