Revenue eBrief No. 074/23

20 March 2023

The provision of staff awards

Tax and Duty Manual Part 05-01-01j – The provision of staff awards, has been updated to provide additional guidance in regard to the tax treatment of the following:

• In paragraph 2 – examination awards;
• In paragraph 3 – course/exam fees; and
• In paragraph 4 – payments to employees for expenses incurred in studying for and sitting an examination.