Irish Revenue updated its guidance on exemptions of certain staff meals from taxable benefits
Irish Revenue has issued eBrief No. 178/25, providing updated guidance on the tax treatment of employer-provided meals, on 26 September 2025.
The brief outlines two new scenarios where a taxable benefit-in-kind (BIK) will not arise from 1 October 2025 if certain conditions are met.
The provision of staff meals
The Tax Duty Manual (TDM) provides guidance on the tax treatment that applies where an employer provides meals for its staff. The guidance outlines two new scenarios where Revenue accepts that a taxable benefit-in-kind will not arise. These two scenarios are subject to certain conditions and apply with effect from 1 October 2025.
TDM Part 05-01-01– Chapter 12 – The provision of miscellaneous benefits – has also been updated in paragraph 19, to reflect that the guidance therein has been incorporated into TDM Chapter 15 – The provision of staff meals.
Working lunches
Where meals are only available to certain employees, the meals that are provided are generally taxable benefits. Revenue recognises that some employers may choose to provide meals to only a specific cohort of employees, such as “working lunches” or “working dinners”, to facilitate operational requirements/business needs. With effect from 1 October 2025, Revenue is willing to accept that the cost of meals provided to employees where a specific operational requirement exists, will not be treated as a taxable BIK, subject to the conditions outlined below. For the purposes of this paragraph, “meals” encompass a wide range of consumable items, including but not limited to: food – hot meals, sandwiches, snacks, fruit, biscuits, beverages – tea, coffee, water, juice, soft drinks. Alcohol is specifically Excluded. Meals provided under a salary sacrifice arrangement or flexible remuneration scheme are excluded.
Qualifying conditions
A charge to tax will not arise where all the following conditions are met:
- A specific operational requirement exists (e.g., a meeting where lunch is provided to avoid staff having to leave, staff working after normal hours,etc.),
- The meals are consumed on the employer’s premises,
- The total cost per employee does not exceed the domestic subsistence civil service day rate of five hours or more but less than 10 hours1 (“the 5-hour rate”). This rate is currently EUR 19.25 per employee per working day. Where the 5-hour rate daily limit is exceeded, the full cost incurred by the employer will be subject to a charge to tax under normal rules.
