06th July 2023
To: All Mandate Members – Britvic Ireland
Re: Benefit in Kind Lobbying Activity & Small Benefit Tax Exemption
I hope this correspondence finds you all safe and well. I wish to take this opportunity to update you on a number of matters that relate to your employment in Britvic Ireland with regard to Benefit in Kind and the Small Benefit Tax Exemption scheme.
Benefit in Kind
As you may recall from September last, Mandate and a number of its members lobbied the Irish Government with regard to proposed changes to the calculation of BIK. After a successful campaign the new Minister for Finance, Mr. Michael McGrath TD, announced temporary reliefs for 2023 with regard to the calculation of BIK.
The key word above is ‘Temporary’ and the relief measures that were announced in the Finance Bill 2023 are due to expire on the 31st December 2023. Given this fact and also the fact that the Department of Finance are currently seeking Pre-Budget 2024 submissions your union have once again written to the Minister for Finance, Minister McGrath TD with regard to this matter and a copy of the correspondence can be viewed by clicking here.
However, it will also be necessary for members to get involved in the lobbying campaign and I am asking each member impacted by the proposed changes to BIK to contact their constituency TD’s seeking their support. You can access the names and contact details of your constituency TD’s by clicking here, selecting your constituency and the names and contact details of your TD. Then if you copy and paste the draft text below into an email, make the relevant edits and send it that would be greatly appreciated.
Small Benefit Tax Exemption
You may also remember that the Government made changes to the Small Benefit Tax Exemption rules which enables an employer to give up to two small benefits, tax free, each year to an employee. Unfortunately, Britvic did not avail of the terms of the scheme in 2022 and Mandate have now written to Ms. Anita Gallagher, HR Business Partner with Britvic Ireland requesting a meeting with the Company to discuss the possibility of applying the small business tax exemption to our members in 2023. A copy of the correspondence is can be viewed by clicking here.
If you have any questions or queries with regard to either of these issues or any other matter please do not hesitate to contact the undersigned on 01 8746321 or via email firstname.lastname@example.org . I will keep you updated of any response received from the Minister and Ms. Gallagher.
06th July 2023
Houses of the Oireachtas
Re: Company Vehicle BIK Rules
I hope this correspondence finds you well.
I wish to bring to your attention and to seek your support with regard to an issue that has the possibility to seriously impact upon my earning potential during a cost of living crisis.
I work as a Customer & Sales Representative for a large multinational Company in the Services sector which necessitates a considerable amount of travelling to meet with clients. In order to enable me to carry out my duties efficiently I am provided with a Company Car by my employer.
At the start of 2023 new measures were implemented by the Government with regard to the rules governing the calculation of Benefit In Kind (BIK) and these new rules dramatically impacted my earnings. Thankfully, the Minister for Finance, Minister Michael McGrath announced on the 07th March 2023 that a relief of €10,000 would be applied to the Original Market Value (OMV) of cars in Category A-D in order to reduce the amount of Benefit-in-Kind payable for 2023.
However, the measures announced by Minister McGrath were temporary in nature and are due to finish on the 31st December 2023.
As you are aware the Department of Finance are currently welcoming Pre-Budget 2024 submissions and I am calling on you as my elected representative in Dail Eireann to contact Minister McGrath and his Department calling on them at the very least to extend the reliefs afforded to the calculation of Benefit-in-Kind in 2023 into 2024.
I look forward to your positive response.