On 23 October 2026, Revenue released an updated Tax and Duty Manual Part 05-01-01c, Chapter 3, concerning the provision of free or subsidised accommodation to employees. The revision reflects recent legislative changes and provides clarified rules for determining the taxable benefit-in-kind value of accommodation provided by employers.
Key Takeaways
- Valuation Methodology: The manual introduces updated valuation methods for accommodation benefits, including specific rules for temporary and remote work locations.
- Exemptions and Reliefs: Certain exemptions for qualifying accommodation in designated areas are detailed, with conditions for claiming relief.
- Employer Obligations: Employers must adjust payroll systems to reflect the new valuation rules for the 2026 tax year and ensure correct PAYE reporting.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement