Irish Revenue Provides New Guidance on Tax Treatment of Employer Provided Meals Including Scenarios where a Taxable Benefit-in-Kind will Not Arise

Irish Revenue has issued eBrief No. 178/25 on new guidance on the tax treatment of employer provided meals, including two new scenarios where Revenue will accept that a taxable benefit-in-kind (BIK) will not arise from 1 October 2025 if certain conditions are met. The two scenarios and the conditions are summarized as follows:

Meals provided to all employees on the employer's premises

With effect from 1 October 2025, Revenue is willing to accept that meals brought onto, and consumed, on …