It's November, and for a lot of Irish employers that means sorting out the team's Christmas gift. From today, you can do it in Kota. Gift cards are now live for employers in Ireland: send employees a Visa gift card of up to €1,500, tax-free under Revenue's Small Benefit Exemption. They claim it in the Kota app and can use it in shops and online.
Setting it up takes a few clicks, and there's a ready-made Christmas gift option on the Spend page. If you haven't chosen how to give this year's gift yet, there's still time to get it to your team before the holidays.
Gift cards are part of Kota Spend, so the gift lands in the same app as the rest of their benefits, like health insurance and pension.
How the Small Benefit Exemption works
Revenue's Small Benefit Exemption lets employers give employees up to five non-cash benefits a year, with a combined value of up to €1,500, without tax. The main rules:
- Only the first five benefits in a year can qualify, and any unused amount doesn't carry over.
- Vouchers and cards only qualify if they can't be exchanged for cash.
- Employers report the date and value of each small benefit to Revenue.
The €1,500 covers every small benefit an employee gets that year, so check what else they've received before you send a gift. Please review Revenue's rules on the Small Benefit Exemption or consult a licensed professional to see how best to apply it in your business.
Sending a gift
- 1.Go to the Spend page in Kota and choose "Offer Irish employees a Christmas gift", or start from one of the ready-made templates.
- 2.Choose the amount (up to €1,500 per card), who gets it, and a name for the gift. You can send it to everyone in Ireland in one go.
- 3.Send it. Employees see "New gift card available" on their home screen in the Kota app.
Once it's sent, the gift belongs to the employee. You can't top it up, cancel it or take it back, and you won't see what it's spent on. You'll see whether each card has been activated.
What employees get
- A card they claim in the Kota app. After standard identity checks, it's ready to use in shops and online.
- A clear view of their balance and expiry date. Cards last 12 months from issue.
- No receipts to upload.
- Their choice. It's their gift, so they spend it on whatever they like.
- Their gift if they leave. They keep the card until it expires.
Cash withdrawals, money transfers and gambling are blocked on every gift card.
Clearer cards across Kota Spend
Alongside gift cards, we've made every Spend card easier to use. Each card now shows where it can be used and says up front when a receipt is needed. Declined payments explain why, whether that's a merchant that isn't allowed or a limit that's been reached.
For employers, receipts can be switched on or off per program, previewed without downloading, and chased with a manual reminder. Exports now include program names and opening and closing balances.
Get started
Gift cards are available now to employers in Ireland. If you're planning a Christmas gift for your team, you can set it up today. See how Kota gift cards work or book a demo.
Under the Small Benefit Exemption, employers can issue up to 5 tax-exempt non-cash benefits at a combined value of up to €1,500. This is not part of Kota's regulated activity. Please review Revenue's rules on the Small Benefit Exemption or consult a licensed professional. Cards are issued by Stripe Technology Europe Limited, an electronic money institution authorized by the Central Bank of Ireland (firm reference number: C187865). Cards are issued under the Visa card scheme pursuant to a license from Visa Europe Limited.
