Revenue eBrief No. 263/23
18 December 2023
The Provision of Free or Subsidised Accommodation
Tax and Duty Manual Part 05-01-01c - The Provision of Free or Subsidised Accommodation has been updated. It now includes a link to the guidance on the taxation of removal and relocation expenses (paragraph 3) and an update to the material regarding the concessional treatment that applied to COVID-19 circumstances (paragraph 5).