Revenue eBrief No. 222/24
21 August 2024
Health and Well-being Related Benefits
Tax and Duty Manual Part 05-01-01n - Health and Well-being Related Benefits - has been updated:
- in paragraph 2.2 to clarify that relief in respect of speech and language therapy, or for educational psychological assessments, will only apply in certain circumstances.
- in paragraph 7, to confirm that where an in-house medical plan includes a GP service, which is available to all employees and directors, no benefit in kind charge arises.