The Small Benefit Exemption is a straightforward, tax-efficient way for employers to reward employees and directors. Whether you’re running a large organisation or a family business, this scheme allows you to provide non-cash benefits without triggering tax liabilities—if you stick to the rules.

Following the 2023 Budget Announcement, Brady & Associates Partner Brendan Brady has compiled the important takeaways into one document, so all the information you need is right at your fingertips.

It’s just under a week until budget day, and anyone expecting a budget giveaway may live in hope but will probably die in despair.