Written by Alan MooreAll articles

Health and well-being related benefits - benefit in kind exemption - conditions

Posted on: 30 August 2022


medical checkRevenue's new manual, Part 05-01-01n sets out set out the tax treatment of health and well-being related benefits including:

  • a qualifying medical check-up,
  • access to healthcare;
  • COVID-19 testing; and
  • a flu vaccination. 

The manual sets out detailed guidance of all conditions attaching to the exemptions.

Written by Alan Moore

Founder and CEO of Tax World Ltd

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