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Employee Bulletin November 2022

This bulletin covers two topical issues, which arise following the publication of the Finance Bill 2022.   Small Benefit Exemption   The recent Finance Bill introduces some welcome improvements to the “small benefit exemption” that an employer can pay to its employees annually.   The annual limit has been increased to...

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Rent Tax Credit

This new tax credit was introduced in the recent Finance Act 2022.  It applies from 2022 and it is now possible to claim relief for 2022 by submitting your income tax return.   The maximum value of the tax credit is €1,000 for a jointly assessed couple...

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