Who this article is for: Business users in Ireland who want to know whether CleverCards qualify for tax-free treatment under the Small Benefit Exemption, and whether the exemption extends outside Ireland.
CleverCards issued as Employee Benefit Cards can qualify for Ireland's Small Benefit Exemption, a tax relief that only applies within Ireland.
Qualifying for the exemption in Ireland
CleverCards qualify for the Small Benefit Exemption in Ireland. From 1 January 2025, employers can give up to €1,500 per employee per year in non-cash benefits, tax-free.
For full details, see the Revenue Commissioners' guidance on the Small Benefit Exemption at
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Whether the exemption applies outside Ireland
The Small Benefit Exemption is an Irish tax provision, so it only applies to businesses and employees in Ireland. Tax-free benefit rules vary considerably between countries, so if you're operating outside Ireland, check with a local tax advisor or the relevant tax authority for the rules that apply where you are.