Revenue eBrief No. 229/22 – Tax and Duty Manual Part 05-01-01b Updated

Revenue eBrief No. 229/22

Tax and Duty Manual Part 05-01-01b Chapter 2 – Employer-provided vehicles has been updated as follows:

Section 6 – updates in respect of the provision of electric charging points and the payment of electricity bills.
Section 8 – update to the simplification measures applicable from 1 January 2023 for employees in the motor industry.
Section 9 – update to the material on the COVID-19 concession.
Section 10 – the tax treatment for 2023 and subsequent years moved from the Appendix to this new section.
Examples updated throughout.