Under Ireland’s small benefit exemption, an employer can give staff non-cash gifts tax-free within Revenue’s limits, and a hamper is exactly the kind of benefit the rule was written for. The current limits, the reporting requirement and the timing traps are explained plainly in our small benefit exemption guide. For larger orders we confirm per-employee values in writing, so your payroll team has what it needs for the filing. The full range is on the Irish gift hampers page.