Employer-provided benefits – new suite of Tax and Duty Manuals

Revenue eBrief No. 148/21

Employer-provided benefits – new suite of Tax and Duty Manuals

Following a comprehensive review of Revenue’s guidance material on employer-provided benefits, a consolidated suite of Tax and Duty Manuals (TDMs) has been created. New material has been added where appropriate and existing material has been refreshed as required. These manuals set out the guidance on such benefits and related matters in a more comprehensive, cohesive and structured manner.  

TDM Part 05-01-01 provides an index and details the structure for the consolidated manuals, as set out below.

Chapter 1Part 05-01-01aIntroduction to the taxation and valuation of employer-provided benefits
Chapter 2Part 05-01-01bEmployer-provided vehicles
Chapter 3Part 05-01-01cThe provision of free or subsidised accommodation
Chapter 4Part 05-01-01dThe provision of preferential loans
Chapter 5Part 05-01-01eThe small benefit exemption
Chapter 6Part 05-01-01fThe provision of travel passes
Chapter 7Part 05-01-01gThe provision of bikes and safety equipment (“cycle to work scheme”)
Chapter 8Part 05-01-01hThe provision of security assets or services
Chapter 9Part 05-01-01iThe provision of work-related equipment and supplies
Chapter 10Part 05-01-01jThe provision of staff awards
Chapter 11Part 05-01-01kSalary sacrifice arrangements
Chapter 12Part 05-01-01lThe provision of miscellaneous benefits
Chapter 13Part 05-01-01mThe provision of third-party benefits

As a result, the material in the following TDMs is now incorporated into the new suite of guidance

  • Part 05-01-04
  • Part 05-01-09
  • Part 05-01-10
  • Part 05-03-06
  • Part 05-03-11
  • Part 05-03-12
  • Part 05-03-13
  • Part 05-04-01
  • Part 05-04-02
  • Part 05-04-08
  • Part 05-04-09