Revenue has published a number of new Tax and Duty Manuals to cover new provisions introduced by Finance Act 2015.

Exemption in respect of certain expense payments for relevant directors

A new section – section 195B – is inserted into the Taxes Consolidation Act 1997. This section provides an exemption from income tax of certain vouched expenses of travel and subsistence of a non-resident non-executive director of a company. Tax and Duty Manual Part 07-01-36 summarises the extent of the exemption.

Exemption in respect of certain expenses of State Examinations Commission examiners

Section 195C of the Taxes Consolidation Act 1997 provides for an exemption from income tax of certain payments made by the State Examinations Commission to, or on behalf of, an examiner in respect of travel and subsistence incurred by the examiner solely for examination purposes. Tax and Duty Manual Part 07-01-37 deal with this exemption

Exemption in respect of water conservation grant

The water conservation grant, to be paid on an annual basis to households registered with Irish Water, is exempt from income tax under a new section 192E of the Taxes Consolidation Act 1997. This exemption is covered in Tax and Duty Manual Part 07-01-38.