Update : The provision of work related equipment and supplies

Revenue have updated their tax and duty manual (TDM) to include further clarification with regard to the provision of personal protective equipment (PPE).

"Given an employer’s obligations under the Safety, Health and Welfare at Work (General Application) Regulations 2007, where an employer provides an employee with PPE, including for example a FFP 2 mask, no charge to tax will arise, where such PPE is used by the employee solely in the performance of his or her duties"

Other matters covered by the TDM include : 

  • Computer Equipment
  • Home High Speed Internet Connection
  • Telephone costs - telephone provided by Employer
  • Telephone costs - use of own telephone for business purposes
  • Work related supplies

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Disclaimer :

Whilst every effort has been made to ensure the accuracy of matters covered by this article, no responsibility for loss or damage occasioned by any person acting, or refraining from acting, as a result of matters above. Professional advice should always be sought before acting on any interpretation of matters covered by this article.

4 August 2022