The 2024 Guide to Ireland’s Small Benefit Exemption Scheme
![Professional calculating tax benefits for the small benefit exemption scheme on a calculator with corporate tax forms and a laptop in the background.](https://www.swirlcard.com/storage/2024/02/Small-benefit-exemption-SWIRL-Guide-1024x512.png)
What is Ireland’s Small Benefit Exemption Scheme? The “Small Benefit Exemption Scheme” also known as the “Small Benefit Scheme” allows employers to provide a tax-exempt benefit to Irish employees each year that are not subject to any Benefit-In-Kind (BIK) tax liability – either for the employee or the employer. Through the scheme, employers can now […]