Payroll

Expenses of travel – non-executive directors attending board meetings

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Revenue eBrief No. 054/19

Expenses of travel – non-executive directors attending board meetings

Tax and Duty Manual Part 05-02-19 – ‘Expenses of Travel – Non-Executive Directors Attending Board Meetings’ – has been updated to incorporate the contents of the following Manuals:

  • Part 07-01-36 – Exemption in Respect of Certain Expense Payments for Non-Resident Relevant Directors
  • Part 07-01-39 – Exemption in Respect of Certain Expense Payments for Resident Relevant Directors.