Revenue eBrief No. 139/24
21 May 2024
The provision of miscellaneous benefits
Tax and Duty Manual Part 05-01-01l - Chapter 12 - The provision of miscellaneous benefits - has been updated. The main updates relate to the following:
- in paragraph 8.1 to provide additional guidance in regard to the tax treatment of examination awards; and
- in paragraph 21 pension contributions, to note that since 1 January 2023, an employer's contribution to an employee's Personal Retirement Savings Account (PRSA) is not treated as a benefit in kind.