Revenue eBrief No. 254/23 – The small benefit exemption
Revenue eBrief No. 254/23 04 December 2023 The small benefit exemption Tax and Duty Manual Part 05-01-01e – Chapter 5 – The small benefit exemption – has been updated as follows: To provide additional information and examples regarding the Finance Act 2022 changes to this measure. To link to the detailed guidance material on enhanced employer reporting obligations, which […]
