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Benefits that can be received tax efficiently

There are some benefits that an employee can receive that are not subject to tax or can be received tax efficiently. These include:

  • Provision of bus/train passes for one month or more
  • Bicycle and safety equipment under the Cycle to Work Scheme
  • Certain share and approved profit sharing schemes
  • Canteen facilities
  • Reimbursement of expenses necessarily incurred in the course of employment
  • Some accommodation provision
  • Lump sum and certain redundancy payments
  • Working clothes
  • Non-cash personal gifts not related to employment
  • Employer’s contribution to statutory or revenue approved pension schemes.
  • Mobile telephones, computer equipment and home high-speed internet connections where those benefits are provided for business use. (Private use is incidental.)
  • Private use of company van which is essentially for the purposes of employee’s work and where there is an employer requirement to bring the van home and where other private use is prohibited and the employee spends most of their working time away from the workplace to which they are attached.

This is not an exhaustive list and conditions and/or restrictions often apply to exemptions and should therefore be checked with the Revenue Commissioners.   (Source:Citizens Information)


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All the best,
The Team at Jefferson

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