Revenue eBrief No. 94/19
Benefit-in-Kind – private use of employer-provided vehicles
Tax and Duty Manual Part 05-04-02 – ‘Benefit-in-Kind – Private use of Employer-Provided Vehicles’ – has been amended as follows:
- the contents of Tax and Duty Manual Part 05-04-04 – ‘Benefit in Kind – Private use of Company Vans’ – has been incorporated into this manual to create a consolidated manual which sets out the applicable tax treatment of employer provided cars and vans
- detailed guidance material is included regarding the Finance Act 2018 changes in relation to the tax treatment of electric vehicles (see summary tax table at 1.4.3)
- new material and examples are included arising from technical queries received through the Revenue Technical Services (RTS).