Returns by Employers in Relation to Reportable Benefits – Anticipated Commencement 2024

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 (

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