Withdrawal of Revenue COVID-19 concessions

Jan 11, 2021

A number of BIK and employment related concessions in place due to the impact of COVID-19 have been withdrawn.

The concessionary measures in relation to the BIK treatment of items listed below ceased to apply on 31 December 2020.

  • Tax treatment of the reimbursements by an employer to an employee regarding holiday/flight cancellation or in relation to costs of assisting employees returning to the State;
  • Employer provided vehicles;
  • Use of company cars by employees in the motor industry;
  • Payment of taxi fares; and
  • Small benefit exemption

Concessionary measures in place for the below list also ceased to apply on 31 December 2020.

  • Special Assignee Relief Programme (SARP);
  • PAYE dispensation applications;
  • Operation of PAYE for foreign employments and multi-State workers;
  • PAYE exclusion order – Irish contract of employment; and
  • Scholarship exemption.

The 31 March 2021 filing deadline for Restricted Stock Unit cases where real-time foreign tax credits were provided through payroll is suspended. The return date for such employees reverts to the standard filing date i.e. 31 October 2021.

The filing deadline for all 2020 share scheme returns is 31 March 2021.

Concessionary measures for trans-border workers relief will continue to apply for the tax year 2021 where:

  • an employee is required to work from home in the State due to COVID-19; and
  • provided all other conditions of the relief are met.

The concessionary measures for the exemption in respect of retraining costs as part of a redundancy package will cease to apply for redundancies after 1 May 2021.

Section 6 within the COVID-19 information and advice for taxpayers and agents webpage on the Revenue website includes full details on the withdrawal of these concessionary measures.