Extra information: glossary: B
Benefits in kind
Benefits in kind are goods and services provided by an employer to an employee for free or at greatly reduced cost. For example
- company car and free fuel.
Benefits paid by the Republic of Ireland
|### Benefit||### Include or disregard|
|Back to Work Allowance||Include in full|
|Carer’s Allowance||Include in full|
|Deserted Wife’s Allowance||Disregard in full|
|Deserted Wife’s Benefit||Include in full|
|Disability Benefit||Include in full|
|Fuel Allowance||Include in full|
|Lone Parent Allowance||Disregard in full|
|Unemployment Assistance||Disregard in full|
|Unemployment Benefit||Include in full, minus CDIs|
Business Review Of the Collection Service (BROCS) is the Accounting & Payments Service (A&PS) computer system.
Each employer or contractor required to make a return (with the exception of DC cases where the taxpayer doesn’t account for his own NIC) has a record held on this system.
A&PS use these records to
- make bulk issues of returns to employers and contractors near the tax year end
- make bulk issues of reminders for returns and amounts outstanding
- keep a record of payments
- advise the Recovery Office when to follow up outstanding returns
- advise the Processing Office of some amounts overpaid.