Home leave travel for expatriate employees

What tax treatment applies in relation to the provision of home leave travel for expatriate employees?

A number of inter national companies have expatriate employees working in Ireland on short-term assignments for 2/3 years. The individuals are generally posted here to assist with start-up and development of new operations here.

Where an employer bears or reimburses the cost of one trip per year to the home location for the expatriate and his / her family, no assessment will be made on the employee in respect of the benefit involved.