(1) Chapter 3 of Part 38 of the Principal Act is amended by the insertion of the following section after section 897B:

"897C.

(1) In this section -

'employee', 'employer' and 'income tax month' have the same meaning, respectively, as they have in section 983;

'remote working daily allowance' means a payment of not more than €3.20 per day to an employee by his or her employer in relation to the days the employee performs the duties of his or her office or employment from a dwelling or part of a dwelling which is occupied by that employee as his or her residence, where no tax is deducted;

'reportable benefit' means -

(a) a small benefit,

(b) a remote working daily allowance, or

(c) a travel and subsistence payment;

'small benefit' means a benefit provided to an employee by his or her employer to which section 112B applies;

'travel and subsistence payment' means a payment to an employee by his or her employer in respect of expenses of travel or subsistence incurred by the employee, where no tax is deducted.

(2) Where in any income tax month an employer provides a reportable benefit to an employee, the employer shall deliver to the Revenue Commissioners, in an electronic format approved by them, particulars of the reportable benefit as specified in regulations made under section 986.".