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The provision of miscellaneous benefits guidance updated

May 27, 2024
Revenue has updated the Tax and Duty Manual regarding the provision of non-taxable miscellaneous benefits by an employer to their employees. The manual now includes additional guidance on the tax treatment of examination awards (paragraph 8.1), and confirms that an employer's contribution to an employee's Personal Retirement Savings Account (PRSA) is no longer treated as a benefit in kind (paragraph 21). 

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