(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.