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 (subject to Ministerial Commencement Order) require mandatory reporting to Revenue of the small benefit exemption from 1 January 2024 by employers.
