Revenue has published the Special Assignee Relief Programme (SARP) statistics for 2022. These provisional statistics are based on analysis of SARP employer returns filed in respect of the 2022 tax year. From 2012 to 2022, the number of employees claiming SARP has grown from 6 to 428, with the number of employees retained, as reported by employers as a result of the operation of SARP, growing from 6 to 1,569.
SARP provides for relief from Income Tax on 30 percent of income over €75,000 (€100,000 for an employee who arrived on or after 1 January 2023), subject to an upper income threshold, where applicable. There is no exemption from USC. PRSI is payable where the individual is not liable to social insurance contributions in their home country. School fees of up to €5,000 per annum and expenses incurred on one trip home per year, where they are paid for by the employer, are not subject to Income Tax, USC or PRSI. The aim of the relief is to reduce the cost to employers of assigning skilled individuals in their companies from abroad to take up positions in the Irish-based operations of their employer or an associated company, thereby facilitating the creation of jobs and the development and expansion of businesses in Ireland.
In 2022, 592 employers submitted SARP Employer Returns in respect of 2,663 individuals. The estimated total cost of SARP in 2022 was €48 million, of which €0.3m and €0.5m were in relation to travel and school fees respectively. 36 percent of claimants received relief through payroll. Payroll was operated on a tax equalisation basis for 17 percent of claimants.
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