sole trader query

fragglerock77

I got two different answers from Revenue so hoping someone here can answer.

I understand that an employer can give an employee a €500 tax free voucher every year and claim it back as a business expense and I know a company director can also give himself the same voucher if he is "employed" by his company.

My question is can a sole trader (who doesn't get paid a wage from his business) give himself a €500 tax free voucher per year and claim it as a business expense. I would have thought no, but have heard of several self-employed people who do it every year. Any ideas?

Stratvs

https://www.revenue.ie/en/employing-people/benefit-in-kind-for-employers/valuation-of-benefits/small-benefits.aspx

The benefit is for employees. Working directors are employees even if it is their own company.
A sole trader is not their own employee so I would not see the rules applying to a sole trader for them self.
The spouse of a sole trader employed in the business ( properly on the books as an employee with a Revenue Payroll Notification etc. ) would qualify.

Stationmaster

What he/she said.....