The 2024 Guide to Ireland’s Small Benefit Exemption Scheme
What is Ireland’s Small Benefit Exemption Scheme? The “Small Benefit Exemption Scheme” also known as the “Small Benefit Scheme” allows employers to provide a tax-exempt benefit to Irish employees each year that are not subject to any Benefit-In-Kind (BIK) tax liability – either for the employee or the employer. Through the scheme, employers can now […]