Payroll

Benefit-in-Kind – provision of free or subsidised accommodation

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Revenue eBrief No. 065/19

Benefit-in-Kind – provision of free or subsidised accommodation

Tax and Duty Manual Part 05-03-06 – ‘Benefit-in-Kind – Provision of Free or Subsidised Accommodation’ – has been updated to include comprehensive guidance in relation to the provision of accommodation by an employer.

Guidance material and worked examples are provided under the following headings:

  • Employer-Owned Accommodation
  • Accommodation Rented by an Employer
  • Accommodation Costs Paid as Part of a Relocation Package.

This Manual was previously titled ‘Letting Value of Property, Benefit-in-Kind’ but has been retitled to better reflect its current content.