Travel passes or air miles
You may provide a monthly or annual travel pass to your employees. Travel passes can include bus, train, Luas and ferry services. This is not a benefit-in-kind.
The bus, train, Luas or ferry pass must be issued by public or private operators who hold valid licences.
Car parking charges may be included in travel passes. These parking charges are a benefit-in-kind. Your employee is chargeable on the benefit under the Pay As You Earn (PAYE) system to:
Salary sacrifice arrangements
The benefit-in-kind exemption applies to travel passes obtained under a Revenue approved salary sacrifice arrangement. It does not apply where you purchase the relevant travel pass and recoup the expense from your employee.
Your employee may receive air miles because of frequent air travel for work. This is not a benefit in kind. Your employee will not have to pay tax on it.