Revenue has released a new Tax and Duty Manual setting out guidance on the tax treatment of a number of health and well-being related benefits including the provision of a qualifying medical check-up, access to healthcare, COVID-19 testing, and flu vaccinations. In the past, Revenue did not apply a charge to tax when the above benefits were provided by an employer. These administrative measures were placed on a statutory footing by the Finance Act 2021 and the manual sets out detailed guidance of all conditions attaching to the exemptions.