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COVID-19 measures related to personal tax breaks - 14 January 2021

RMcH states: In December 2020 Revenue issued updated guidance in respect of certain COVID-19 measures related to personal tax matters BIK tax savings), confirming that some of the concessionary measures introduced in March 2020 would be retained but others would cease to apply on 31 December 2020, these have now been retained.

This updated guidance issued at a time when public health restrictions began to ease and businesses reopen.

Revenue continue to regularly review all COVID-19 related matters and it is noted that since the updated guidance issued in December 2020, Level 5 public health restrictions have subsequently been introduced and employees have been advised to work from home in all instances unless work is an essential health, social care or other essential service that cannot be done from home.

Having regard to the current public health restrictions, the position in respect of all matters referred to in eBrief 232/20 has been reviewed, resulting in some additional benefit-in-kind measures being retained. The list of benefit-in-kind short-term concessionary measures that will remain in place for the time being are:





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