The Revenue Commissioners have issued an update to the Tax and Duty Manual in relation to reportable benefits. The reportable benefits are
- the remote working daily allowance of €3.20,
- the payment of travel and subsistence expenses, and the small benefit exemption.
It is however anticipated that reporting will commence from the start of 2024.
Link to Revenue’s Guidance: Part 38-03-33 – Part 38-03-33 (revenue.ie)
