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The Small Benefit Exemption is laid down in section 112B of the Taxes Consolidation Act 1997, which is administered by Revenue. A maximum of five qualifying benefits per tax year can gain exemption with the cap set at just €1,500 per employee per annum, effective from 1 January 2025. Qualifying benefits cannot be non-cash and non-convertible to cash.

Laura Lynch & Associates is a dynamic tax practice based in Galway city centre, providing strategic and relevant tax and business advice to its clients, who include individual and corporate business owners, business angel investor syndicates and emerging entrepreneurs, particularly in the Medtech sector. We deal with personal, corporate and international issues across all tax heads, applying a commercial and personal approach to a given set of circumstances.

The Restaurants' Association of Ireland (RAI) has called for changes in government policy to ensure that restaurants can stay viable.