Revenue E-Brief

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Revenue E-Brief Issue 094/19, 08 May 2019

Benefit-in-Kind - private use of employer-provided vehicles

Tax and Duty Manual Part 05-04-02 - ‘Benefit-in-Kind - Private use of Employer-Provided Vehicles’ - has been amended as follows:

  • the contents of Tax and Duty Manual Part 05-04-04 - ‘Benefit in Kind - Private use of Company Vans’ - has been incorporated into this manual to create a consolidated manual which sets out the applicable tax treatment of employer provided cars and vans
  • detailed guidance material is included regarding the Finance Act 2018 changes in relation to the tax treatment of electric vehicles (see summary tax table at 1.4.3)
  • new material and examples are included arising from technical queries received through the Revenue Technical Services (RTS).

08 May 2019