What are the eligible tax-free benefits for employees in Ireland?
Revenue allows several non-cash benefits to be tax-free when certain conditions are met:
- Accommodation: Exempt if living on-site is required for the job (e.g., care staff, hotel managers).
- Transport & Parking: Includes car parking, Cycle to Work scheme, travel passes, and air miles.
- Workplace Benefits: Free or subsidised canteen meals for all staff.
- Technology: Business-use devices like laptops or phones with minimal personal use.
- Healthcare: Annual medical check-ups or GP retainers for all employees.
- Career Support: Tax-free exam fees directly related to job duties with receipts.
- Recognition Awards: Long service awards (min. 20 years) or up to €1,500 in non-cash gifts under the Small Benefit Scheme.
- Immigration Support: Work permits and visa costs covered by employers.