What types of rewards qualify under the scheme?

Under the Small Benefit Exemption Scheme, employers in Ireland can offer various non-cash rewards to appreciate employees:

Digital Cards: Prepaid Mastercards (like CleverCards) that can be issued instantly and used anywhere Mastercard is accepted via Apple Pay or Google Pay.

Gift Vouchers: Store-specific vouchers (e.g., spa, dining, gym memberships).

Tangible Gifts: Physical items such as jewellery, watches, or apparel, provided they stay within the exemption limit and aren’t exchangeable for cash