Revenue E-Brief Issue 038/19, 28 February 2019
Finance Act 2018 introduced a new incentive for the provision of childcare services or fitness centre facilities to employees.
The incentive makes accelerated allowances available for capital expenditure incurred by employers on or after 1 January 2019, on the construction of such facilities and on childcare or fitness centre equipment.
A new Tax and Duty Manual Part 09-01-11 sets out details of the incentive.
28 February 2019