TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Exemption from BIK to members of the Permanent Defence Force

Revenue created a new Tax and Duty Manual Benefit in Kind – Certain Benefits for Members of the Permanent Defence Force to reflect the introduction of Section 120B TCA 1997 by Finance Act 2018.

Section 120B TCA 1997 provides for an exemption from BIK to members of the Permanent Defence Force for certain accommodation and health care expenses, for 2018 and subsequent years.