The Small Benefit Exemption Scheme is a statutory tax relief scheme offered by Irish Revenue that allows employers to provide a tax exempt benefit to Irish employees of up to €1,500 per year. It’s subject to a few rules which can be reviewed here.
The Scheme allows you to reward your employees without any Benefit-In-Kind (BIK) tax for the employer or employee – potentially saving €949 tax per employee per year.
For more details, and to download a comprehensive pdf guide, please visit our Small Benefit page.