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	TDM	Title
Chapter 1	Part 05-01-01a	Introduction to the taxation and valuation of employer-provided benefits
Chapter 2	Part 05-01-01b	Employer-provided vehicles
Chapter 3	Part 05-01-01c	The provision of free or subsidised accommodation
Chapter 4	Part 05-01-01d	The provision of preferential loans
Chapter 5	Part 05-01-01e	The small benefit exemption
Chapter 6	Part 05-01-01f	The provision of travel passes
Chapter 7	Part 05-01-01g	The provision of bikes and safety equipment (“cycle to work scheme”)
Chapter 8	Part 05-01-01h	The provision of security assets or services
Chapter 9	Part 05-01-01i	The provision of work-related equipment and supplies
Chapter 10	Part 05-01-01j	The provision of staff awards
Chapter 11	Part 05-01-01k	Salary sacrifice arrangements
Chapter 12	Part 05-01-01l	The provision of miscellaneous benefits
Chapter 13	Part 05-01-01m	The 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