The Revenue Commissioners has announced that where an employer bears or reimburses the cost of one visit home per year for an expatriate and his or her family, no tax will be charged on any benefit involved.

According to Deloitte and Touche's Management Briefing, that is not to say that every occasion of travel home involves a benefit.

If an employee happens to travel to his/her home location in the course of the duties of his/ her employment, then there may be no benefit anyway.