The Re-imbursement of Travel & Subsistence Expenses of an Irish Resident Non-Executive Director?
The Finance Act 2016 provides for an exemption from Income Tax in respect of certain expense payments made by a company to, or on behalf of, an Irish Resident Non-Executive Director of that company. This exemption applies to Travel and Subsistence Expenses incurred on or after the 1st January 2017 by an Irish Resident Non-Executive Director solely for the purposes of attending a relevant meeting of the company. A relevant meeting of the company is any meeting held in the stat
