Benefit-in-Kind - certain benefits for members of the Permanent Defence Force

A new Tax and Duty Manual Part 05-03-13 - ‘Benefit in Kind - Certain Benefits for Members of the Permanent Defence Force’ - has been created to reflect the introduction of Section 120B into the Taxes Consolidation Act 1997, by Finance Act 2018.

This section provides an exemption from benefit-in-kind to members of the Permanent Defence Force in relation to certain accommodation and health care expenses. This exemption applies for the 2018 tax year and subsequent years.

21 March 2019