Taxes Consolidation Act 1997 section 120B

Certain benefits in kind: members of Permanent Defence Force

Section 120B exempts members of the Permanent Defence Force from benefit in kind (BIK) tax on living accommodation provided on Defence Force land and on certain health care provided to them.

• Living accommodation provided on land occupied by, used by, or under the control of the Permanent Defence Force is exempt from BIK.
• Health care provided to Defence Force members is also exempt — covering prevention, diagnosis, alleviation or treatment of ailments, injuries, infirmities, defects or disabilities, including pregnancy-related care.
• The exemption does not extend to routine ophthalmic treatment (spectacles or contact lenses) or to cosmetic surgery, unless the surgery is needed to address a physical deformity arising from a congenital abnormality, personal injury or disfiguring disease.
• The exemption applies from the 2018 tax year onwards and covers expenses incurred by or on behalf of the Minister for Defence.