Revenue eBrief No. 158/26

23 October 2026

Tax and Duty Manual Part 05-01-01c - Chapter 3 - The provision of free or subsidised accommodation

Tax and Duty Manual Part 05-01-01c – Chapter 3 - The provision of free or subsidised accommodation - has been updated in paragraph 2.4 - Rented Accommodation - to provide additional guidance on the valuation of the notional benefit that arises where an employer leases a property in his or her own name and allows the employee to live in it rent free or for a subsidised amount of rent.

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