Taxes Consolidation Act 1997 section 897C

Returns by employers in relation to reportable benefits

Section 897C requires employers to report certain tax-free payments and benefits, known as "reportable benefits", to Revenue in electronic format.

• Reportable benefits are the remote working daily allowance (up to €3.20 per day), travel and subsistence payments, and small benefits under section 112B — all provided without deduction of tax.
• Where an employer provides any reportable benefit to an employee in an income tax month, the employer must deliver particulars of that benefit to the Revenue Commissioners electronically.
• The reporting must be made on or before the date the benefit is provided to the employee, using an electronic format approved by Revenue.
• The section came into operation on 1 January 2024 by Ministerial commencement order, with employers required to report from that date.