Share matching schemes and tax

Saying an employer offer a share matching schemes. For example employees can buy shares at the standard price on their net income and after a three year period, they receive an additional share for every 3 shares purchased. How is this additional share treated for tax purposes?

My apologies. Found the answer

Unless some special tax treatment applies (e.g. approved share schemes), the free shares would be assessable for income tax/PRSI/USC on the full market value at the time of acquisition and any gain arising when they're eventually sold would be assessable for CGT as normal. The income tax/PRSI/USC would probably be dealt with by the employer via payroll. CGT is self assessed.