Michelle Dunne

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55 appearances 1 recordings 1 series first heard Dec 2025 last heard 10 Dec

Michelle Dunne’s voice in public audio — every appearance, attributed to the second.

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Recordings per month over the last 12 months — 1 in all, peaking in Dec 2025 with 1.

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Breakfast Business with Joe Lynam · Michelle Dunne, Employment Tax Director with Grant Thornton · 10 Dec 2025 podcast

Good morning, Joe.

Well, Joe, there is what's called the small benefit exemption, whereby an employer can gift up to five benefits in a year.

They cannot total more than fifteen hundred.

Those benefits have to be non-cash.

They can be in the form of a voucher or they might be in the form of a tangible gift.

So either or is acceptable.

But as I said, no more than five and no more than fifteen hundred in a year.

That's right, Joe.

So what you might find sometimes is that perhaps that allowance has been used up maybe earlier in the year and perhaps that there's no allowance left for the employee there.

So if, for example, the €1,500 voucher was given maybe in April this year and now an employer wants to provide a Christmas hamper, that's going to be taxable because it's over and above the €1,500 limit.

There is.

So client entertainment is fine.

There's no benefit in kind chargeable on the employee for that.

Whereas staff entertainment, there's a concession from revenue concerning staff entertainment.

And it talks about that entertainment being reasonable in cost and open to all employees.

So it's very much an event.

And you can't exclude anybody.

You can't exclude anybody.

The examples cited by Revenue really are those sorts of seasonal events.

So we're talking Christmas parties, we're talking maybe summer barbecues.

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