The Small Benefit Scheme

Under 'The Small Benefits Scheme', Professional Contractors can claim a non-cash payment of €1,000 Tax Free every year. Make sure you claim yours!

Need help to claim?

The Small Benefits Scheme

One of the advantages of being an Independent Professional Contractor is that you are eligible to avail of the Small Benefit Scheme.

Under the Small Benefit Scheme, Professional Contractors who operate through their own Personal Limited Company or an Umbrella Company can receive a non-cash payment of up to €1,000 each year, absolutely tax free! This non-cash payment has been increased to €1,500 in Budget 2025 starting in the new year!

As the payment must be non-cash, the most common way to avail of the scheme is through purchasing a voucher.

Vouchers offer a flexible way to pay for things you were likely to buy anyway. There’s no restriction on the store or service for which the voucher can be purchased.

A maximum number of two vouchers can be purchased in any one year. The total value of which may not exceed €1,000. However, from 2025 the total value may not exceed €1,500 due to the budget 2025 increase.

How The Small Benefit Scheme Works

1. You may only buy two vouchers using the small benefits scheme in a calendar year.

2. The maximum combined value of the vouchers is €1,000.

If there’s nothing you need to buy in the immediate future, then the smart option might be to opt for a voucher which is accepted at hundreds of stores so you have flexibility to use your voucher in the future when you decide what you actually need. (We recommend Me2You vouchers for the flexibility they offer)

Me2You Vouchersa me2you gift card for the small benefit scheme

Some of the 1000’s of locations that accept Me2You Vouchers

What you need to Know

  1. The vouchers are capped at a maximum of €1,000.
  2. Two vouchers may be purchased in a year for each individual.
  3. You can buy your voucher from anywhere but you will need to get a receipt made out to your umbrella company / personal limited company.
  4. There is no date restriction on when you can purchase the voucher in the year – anytime from January 1st to December 31st. However most companies buy them at the end of the year so this can slow down delivery. For this reason alone we recommend buying earlier so you have the card when you need it.

Order your voucher easily

The Small Benefits Scheme is a real bonus for Professional Contractors. Contracting PLUS has teamed up with Me2You to make this scheme as easy as possible for you to avail of.

Me2You vouchers can be used in hundreds of stores nationwide. You can use them for your weekly food shop, fuel for your car, electronic items, gifts for Christmas or special occasions and anything else you can think of. So whatever you need to buy can be purchased with your tax free voucher!!

We also have a dedicated website where you can easily order your Me2You vouchers.

Order your Me2You Vouchers here

a me2you voucher that a contractor purchased for their small benefit scheme payment.

If you have any further questions, your Dedicated Account Manager in Contracting PLUS will be happy to help – simply get in touch at 021 4839339.

Contracting PLUS – Making ‘The Small Benefit Scheme’ Simple

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