Ireland's Small Benefit Exemption Scheme

This scheme from Ireland's Revenue department allows employers to provide employees with a single benefit of up to €1,000 tax-free. If a single benefit exceeds €1,000 in value, the full value of that benefit is subject to tax. Where two benefits are provided, the combined value of those benefits cannot exceed €1,000.

employee using their tax-free mobility budget allowance to hire a bike

Frequently Asked Questions