897C Returns by employers in relation to reportable benefits

Summary

This section allows the Revenue Commissioners to provide for the automatic reporting to Revenue by employers in respect of three specific measures, collectively referred to as “reportable benefits”. Such reportable benefits have not been subject to tax under the PAYE system.

The reportable benefits are the remote working daily allowance of €3.20, travel and subsistence payments, and the small benefit exemption.

Definitions

(1) “employee”, “employer” and “income tax month” have the same meaning, respectively, as they have in section 983;

“remote working daily allowance” means a payment of not more than €3.20 per day to an employee by his or her employer in relation to the days the employee performs the duties of his or her office or employment from a dwelling or part of a dwelling which is occupied by that employee as his or her residence, where no tax is deducted;

“reportable benefit” means-

1. a small benefit,
2. a remote working daily allowance, or
3. a travel and subsistence payment;

“small benefit” means a benefit provided to an employee by his or her employer to which section 112B applies;

“travel and subsistence payment” means a payment to an employee by his or her employer in respect of expenses of travel or subsistence incurred by the employee, where no tax is deducted.

(2) In any income tax month in which an employer provides a reportable benefit to an employee, the employer shall provide the details of the reportable benefit to the Revenue Commissioners, in an electronic format approved by them.

This section will only be effective from a date which will be determined by a Ministerial Order.

Relevant Date: Finance Act 2024