Revenue eBrief No. 148/21
30 July 2021
Employer-provided benefits – new suite of Tax and Duty Manuals
Following a comprehensive review of Revenue’s guidance material on employer-provided benefits, a consolidated suite of Tax and Duty Manuals (TDMs) has been created. New material has been added where appropriate and existing material has been refreshed as required. These manuals set out the guidance on such benefits and related matters in a more comprehensive, cohesive and structured manner.
TDM Part 05-01-01 provides an index and details the structure for the consolidated manuals, as set out below.
|
Chapter |
TDM |
Title |
|
Chapter 1 |
Introduction to the taxation and valuation of employer-provided benefits |
|
|
Chapter 2 |
Employer-provided vehicles |
|
|
Chapter 3 |
The provision of free or subsidised accommodation |
|
|
Chapter 4 |
The provision of preferential loans |
|
|
Chapter 5 |
The small benefit exemption |
|
|
Chapter 6 |
The provision of travel passes |
|
|
Chapter 7 |
The provision of bikes and safety equipment (“cycle to work scheme”) |
|
|
Chapter 8 |
The provision of security assets or services |
|
|
Chapter 9 |
The provision of work-related equipment and supplies |
|
|
Chapter 10 |
The provision of staff awards |
|
|
Chapter 11 |
Salary sacrifice arrangements |
|
|
Chapter 12 |
The provision of miscellaneous benefits |
|
|
Chapter 13 |
The provision of third-party benefits |
As a result, the material in the following TDMs is now incorporated into the new suite of guidance
- Part 05-01-04
- Part 05-01-09
- Part 05-01-10
- Part 05-03-06
- Part 05-03-11
- Part 05-03-12
- Part 05-03-13
- Part 05-04-01
- Part 05-04-02
- Part 05-04-08
- Part 05-04-09
