Section 121A Benefit of use of van Summary This section charges to income tax the benefit to directors and employees derived from the private use of vans provided by their employers. The charge to tax is based on a “cash equivalent” of that benefit derived from the use of the van. This “cash equivalent” is computed as 5 […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.