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Returns by employers in relation to reportable benefits
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9. (1) Chapter 3 of Part 38 of the Principal Act is amended by the insertion of the following section after section 897B:
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“897C. (1) In this section—
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‘employee’, ‘employer’ and ‘income tax month’ have the same meaning, respectively, as they have in section 983;
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‘remote working daily allowance’ means a payment of not more than €3.20 per day to an employee by his or her employer in relation to the days the employee performs the duties of his or her office or employment from a dwelling or part of a dwelling which is occupied by that employee as his or her residence, where no tax is deducted;
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‘reportable benefit’ means—
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(a) a small benefit,
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(b) a remote working daily allowance, or
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(c) a travel and subsistence payment;
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‘small benefit’ means a benefit provided to an employee by his or her employer to which section 112B applies;
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‘travel and subsistence payment’ means a payment to an employee by his or her employer in respect of expenses of travel or subsistence incurred by the employee, where no tax is deducted.
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(2) Where in any income tax month an employer provides a reportable benefit to an employee, the employer shall deliver to the Revenue Commissioners, in an electronic format approved by them, particulars of the reportable benefit as specified in regulations made under section 986.”.
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(2) Chapter 4 of Part 42 of the Principal Act is amended—
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(a) in section 983, by the insertion of the following definition:
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“‘reportable benefit’ has the same meaning as it has in section 897C;”,
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(b) in section 984, by the insertion of the following subsection after subsection (1):
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“(1A) Without prejudice to subsection (1), sections 984A, 985G(2)(d), 986 and 987 shall apply to reportable benefits, other than reportable benefits to an employee who is in receipt of emoluments in respect of which a notification has been given under subsection (1).”,
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(c) in section 985G(2), by the substitution of “any emoluments or the provision of any reportable benefit” for “any emoluments”, and
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(d) in section 986, by the insertion of the following subsection after subsection (1A):
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“(1B) The Revenue Commissioners shall make regulations in respect of reportable benefits to which this Chapter and section 897C apply requiring any employer who provides a reportable benefit to an employee to provide, within a prescribed period, and on such form as the Revenue Commissioners may approve or prescribe, the particulars of such reportable benefit and such other documents, specified in the regulations, as the Revenue Commissioners deem appropriate.”.
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(3) Subsections (1) and (2) shall come into operation on such day as the Minister for Finance may appoint by order.
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