Joe Carey (Clare, Fine Gael)
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154. To ask the Minister for Finance when the recently announced changes to the small benefit exemption scheme will be enacted; if it will be enacted for the important pre-Christmas 2015 period; and if he will make a statement on the matter. [41258/15]

Michael Noonan (Limerick City, Fine Gael)
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In my Finance Bill speech I announced that an employer may provide an employee with a single annual non-cash benefit to a maximum of €500 without applying PAYE, PRSI and USC to that benefit.

Last week I brought forward a Committee Stage Amendment that would allow the measure to apply from date of publication of the Finance Bill, 22nd October 2015. I have been informed by the Revenue Commissioners that this change is now being applied on an administrative basis pending the enactment of the Finance Bill. The Amendment also ensures the exemption covers either a voucher or a small non cash benefit.