Revenue Precedents

As the decision of the tribunal related to the re-instatement of the employee, the award is in respect of the earnings that he was entitled to and is chargeable as ordinary emoluments under section 112 TCA 1997. IT 97 1521

Employer lodges an allowance to the credit card account of an employee. Is it a perquisite or benefit? It is a perquisite. The payment ranks no differently from an employer lodging wages to his employees bank accounts. The PAYE system applies to such allowances. IT 95 1508

A payment to a member of staff, who introduces a potential employee, is taxable under section 112 TCA 1997, as the payment arises from the employment. IT 97 1537

Informal scheme operates which is funded jointly by employer and employees. Tax relief is not allowed for the employees contributions. Benefits received by employees are chargeable to tax to the extent that they represent the employer’s contribution to the fund (under PAYE). Tax is not chargeable on the employees at the time the employer’s contributions are made to the fund. IT 95 1572

Employer had a bonus scheme and the employees were obliged to expend their benefits under the bonus scheme in a particular way. The benefits form part of the gross emoluments of the employees. IT 97 1534