Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
Taxable Transactions
5. Exemption of certain business gifts
For the purposes of section 21(a) of the Act, a gift of goods made in the course or furtherance of business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed €20, exclusive of tax, shall be deemed not to have been effected for consideration.