What is the small gift exemption rule in Ireland?

The small gift exemption rule, also known as the Small Benefit Exemption Scheme, allows employers to give employees non-cash benefits such as gift cards tax-free. Employers can provide up to five qualifying incentives per year, as long as the total combined value does not exceed €1,500. To remain Revenue-compliant, the benefit must be strictly non-cash and cannot form part of salary or a salary sacrifice arrangement.