Removal and relocation expenses

Your employee may have to move house in order to carry out their employment duties. You can repay your employee’s expenses for removal and relocation tax-free, if it costs your employee money to:

1. move to a new employment location
2. take up their employment.

These expenses will be tax-free if:

1. there are actual removal and relocation expenses
2. the expenses are for a reasonable amount
3. the payment of the expenses is properly controlled
4. moving house is necessary.

Only those expenses which are a direct result of the change of residence can be repaid tax-free. These include:

1. auctioneer’s fees, solicitor’s fees and stamp duty arising from moving house
2. removal of furniture and other items
3. storage charges
4. insurance of furniture and other items in transit or in storage
5. cleaning of stored furniture
6. travelling expenses on removal.

Subject to qualifying conditions and criteria

Any queries on above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie