Revenue eBrief No. 22/16

16 February 2016

Return by employer of employees who availed of relief under the Special Assignee Relief Programme (SARP)

The Special Assignee Relief Programme, commonly known as SARP, provides for income tax relief on a proportion of income earned by certain employees who are assigned to work in the State. Full details of SARP are contained in Tax and Duty Manual Part 34-00-10.

A SARP Employer Return for 2015 must be completed and returned on or before 23 February 2016 by employers who had an employee(s) who availed of SARP in 2015.