Question:

My employer paid for a GNIB (Garda National Immigration Bureau) card for an employee who moved to Ireland to take up employment. Does this constitute a taxable BIK for the employee?

Answer: 

Yes, any payment towards/for a GNIB card by an employer is a taxable BIK for the employee concerned.

While a taxable BIK does not arise on the cost of an entry visa or work permit which may be paid by the employer, the GNIB card is different to an entry visa/work permit. The GNIB card is a separate identity card which is not job related, therefore it is subject to tax.  

Revenue Update

Revenue launched their new website on 7th June 2017. The new website is presented in a user friendly manner ensuring information is easy to read, understand and find.

Key features include:

A layout that can be easily viewed on any device.

There are various options to choose from on the home page such as Jobs and Pensions, Personal tax credits, reliefs and exemptions, Life events and personal circumstances, Employing people, etc. where the appropriate information can be found.

Extensive use of examples to ensure information is easy to understand.

A new feedback facility to enable users share their views and suggestions with Revenue in order to help improve the quality of information available. 

Since 17th June 2017, PAYE Anytime has been retired and replaced with an enhanced PAYE Services option which allows PAYE taxpayers to "Manage your tax 2017", "Review your tax 2013 - 2016" (for example where a taxpayer wishes to claim tax relief on health expenses), "Request an End of Year Statement (P21)" (where the employee can obtain a statement without completing a review), and "Add a Job or Pension". 

A comprehensive range of options is available to Tax Professionals (e.g. eBriefs, Tax and Duty Manuals, Legislation, etc.). 

The "Contact us" facility has been updated to enable taxpayers obtain contact details for their tax office based on their PPSN or location.

Income tax leaflets (e.g. IT51 and IT54 which dealt with travel and subsistence expenses) have been retired with the material appearing under the relevant topic  on the website.

Where the material is more complex it is incorporated into the relevant Tax & Duty Manual. For example, Tax & Duty Manuals 05.02.04  (subsistence) and 05.02.05 (motoring/travel) have been updated with the content from IT54 and IT51.

Maternity Benefit Update

The DSP has been experiencing delays in the processing of Maternity Benefit payments for its customers due to staffing and operational issues since February 2017.

The DSP are working to clear the backlog as quickly as possible. Once a claim has been approved all arrears will be processed with the first payment from the beginning of the maternity leave.