Small Benefit Exemption (non-cash employee benefits)
Small Benefit Exemption Scheme
Paid by Revenue Commissioners · 🇮🇪 Ireland
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 2 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
1 document you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
Employers may provide up to two non-cash benefits to employees in a year, tax-free, to a combined maximum value of €1,500
Extracted from the official source, not yet re-read by a human.
Verified on 12 August 2026
Source: www.revenue.ie
Related reading: How to read a grant eligibility rule
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