Revenue eBrief No. 063/19

21 March 2019

Benefit-in-Kind - certain benefits for members of the Permanent Defence Force

A new Tax and Duty Manual Part 05-03-13 - 'Benefit in Kind - Certain Benefits for Members of the Permanent Defence Force' - has been created to reflect the introduction of Section 120B into the Taxes Consolidation Act 1997, by Finance Act 2018.

This section provides an exemption from benefit-in-kind to members of the Permanent Defence Force in relation to certain accommodation and health care expenses. This exemption applies for the 2018 tax year and subsequent years.