Richard Boyd Barrett
Question:303. Deputy Richard Boyd Barrett asked the Minister for Finance the cost of the special assignment relief programme in 2023 and 2024; and if he will make a statement on the matter. [32672/25]
View answerTuesday, 17 June 2025
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Under section 825C to the Taxes Consolidation Act 1997, the Special Assignee Relief Programme (SARP) provides Income Tax relief for certain individuals assigned to work in the State.
The relief aims to support employers in relocating individuals with key skills from foreign-based operations to positions in Irish-based operations, thereby facilitating the creation of jobs and the development and expansion of businesses in Ireland.
Currently, the latest year for which Revenue data is available is 2022. The estimated total cost of SARP in 2022 was €48 million.
Revenue publishes annual statistics on SARP which can be accessed via the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/sarp/index.aspx.
Annual statistics for 2023 will be available and published in the coming months.