1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

12.18Small Benefits – Vouchers and Benefits Other than Cash TCA97 s112B An exemption from income tax, PRSI and USC applies where employers give a qualifying voucher or benefit (other than cash) t...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016