Revenue eBrief No. 174/25
23 September 2025
The provision of miscellaneous benefits
Tax and Duty Manual Part 05-01-01l – Chapter 12 – The provision of miscellaneous benefits – has been updated in paragraph 21 to reflect changes made to section 118(5) TCA 1997 by Finance Act 2024.
From 1 January 2025, a new “employer limit” applies to the level of employer contributions to an employee's Personal Retirement Savings Account (PRSA). Any employer contributions up to the employer limit will not be treated as a BIK.