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.