A client has a hobby on the side that he generates no income or gains from. He generates free internet content via social media based largely around posting information about his hobby. He has gathered a substantial following in excess of 30k people. He has been approached by a local car dealership to become a brand ambassador. They have offered him the free use of a vehicle for a year in return for promoting their brand on his posts and content. Say the vehicle is worth €30k, what are the likely tax implications for the client?
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