Car Pools Tax Benefit

Posted in PAYE/PRSI, Taxation

If employees use an employer provided vehicle in a car pool, they do not have to pay income tax, PRSI and USC.

A car pool exists where:

  • a car is available and used by more than one employee
  • the car must not be regularly used by one employee who prevents others from using it
  • private use of the car by the employee is minimal
  • the car is not regularly kept overnight at or near the employee’s home.

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