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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.

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Who qualifies

The 2 published rules this programme tests you against — age, income, residency, household and the rest.

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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.

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1 documents you'll need

Exactly what to gather before you start, so nothing sends you back to the beginning.

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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

https://www.revenue.ie/en/jobs-and-pensions/taxation-of-employer-benefits/small-benefit-exemption.aspx

Last checked 2026-08-12 · extracted from the official source, not yet re-read by a human

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