The Special Assignee Relief Programme (SARP) was introduced in 2012 and was designed to make Ireland a more tax attractive place to work. Taxand Ireland provides further details.
This was designed for mobile workers and to lower the cost to employers of assigning skilled workers to their Irish operations in mind. SARP provides income tax relief (not USC or PRSI relief) for certain qualifying individuals assigned to work for their employer (or associated company) in Ireland.
When introduced the uptake was low as it was seen to be overly complex to operate and restrictive in its application.
Discover more: Sharp increase in numbers availing of SARP
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Employers must certify (within 30 days of the employee’s arrival) that certain conditions to qualify for SARP are met.
