Revenue eBrief No. 06/17

19 January 2017

Special Assignee Relief Programme

Section 825C of the Taxes Consolidation Act 1997 provides income tax relief for certain individuals assigned by a relevant employer to work in the State. The relief is commonly known as SARP. Tax and Duty Manual Part 34-00-01 has been updated to take account of Section 10 of Finance Act 2016 which extended the relief up to and including the year 2020.