Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

120 Unincorporated bodies, partnerships and individuals

(1) The benefit in kind charge to tax imposed by this Chapter applies, with suitable modifications, in relation to unincorporated societies, public bodies and other bodies as it applies in relation to bodies corporate.

(2) & (3) Likewise, the Chapter applies, with suitable modifications, in relation to any partnership and individuals carrying on any trade or profession.

(4)(a) Where an expense is incurred by a public body in respect of the holder of an office or employment either in that public body or another public body, the provisions of section 118(1)(a) will apply as if the expense had been incurred by a body corporate and the payment will be subject to tax accordingly.

(4)(b) For the purposes of this Chapter the expenses incurred are to be treated as if they were incurred by the public body in which the office or employment is exercised, and as if that public body was a body corporate.

(5) For the purposes of this section “public body” means-

  • The Civil Service of the Government and the Civil Service of the State;
  • The Garda Síochána; or
  • The Permanent Defence Force.

Relevant Date: Finance Act 2020