Revenue eBrief No. 074/23
20 March 2023
The provision of staff awards
Tax and Duty Manual Part 05-01-01j - The provision of staff awards, has been updated to provide additional guidance in regard to the tax treatment of the following:
- In paragraph 2 - examination awards;
- In paragraph 3 - course/exam fees; and
- In paragraph 4 - payments to employees for expenses incurred in studying for and sitting an examination.