Small Benefits Exemption change in the current tax year

Hi,

The Small Benefits Exemption (SBE) has been raised from €250 to €500 for the current tax year, as well as for 2016. There's only supposed to be a single SBE payment made per employee per year and it seems unfair to penalise cases where it has been made already in 2015. Does anyone know how it'll be treated where that SBE payment has already been made e.g. can you make another, given that the rules have been changed?

As a sidebar, does anyone know if the SBE is allowed for both directors of a company where only one of them is not an employee?

Any thoughts appreciated!

It appears that if the "SBE" has been used already then that's it for this year.

http://www.finance.gov.ie/news-cent..._term=tax+benefit+read+the+press+release+link

That's what it seems like to me, that they've made no allowance for the changeover this year, which seems a bit unfair. Thanks for the link!