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NEWS > Charity Sector News > Enhanced Reporting Requirements (ERR) – Revenue confirm that Charity Directors are included

Enhanced Reporting Requirements (ERR) – Revenue confirm that Charity Directors are included

The Finance Act 2022 introduced Section 897C which will require employers to report details of certain expenses and benefits made to employees and directors.
Revenue
Revenue

From 1 January 2024, all employers will be required to report three categories of non-taxable payments on a real-time basis.

Phase 1 of the Enhanced Reporting Requirement will focus on the following tax-free payments:

  1. Travel and subsistence payments. 
  2. Small benefits falling under the Small Benefit Exemption.
  3. Remote working daily allowance of €3.20.

We sought specific clarification from Revenue who have confirmed that ERR will apply to charity directors/board members (e.g. if they receive mileage/travel costs).  If your Board Members receive such expenses, they will need to form part of your return from 1st January 2024.  

 More information here.


15 - 17 Leinster Street South
Dublin 2

e. info@charitiesinstituteireland.ie
t. 01 541 4770

RCN: 20043964
CRO: 335412

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