Revenue eBrief No. 017/19

30 January 2019

Special Assignee Relief Programme (SARP)

Tax and Duty Manual Part 34-00-10 outlines the provisions of Section 825C Taxes Consolidation Act 1997. 

The section provides income tax relief for certain employees assigned to work in the State during any of the tax years 2012 to 2020, provided certain conditions are satisfied.

The manual has been updated to include:

  • details of the upper income threshold of €1,000,000 introduced in Finance Act 2018
  • clarification regarding the requirement to file Form SARP 1A within the 90 day time limit - as amended in Finance Act 2018 (previously 30 days)
  • summary table updated at paragraph 4 setting out the main conditions for the various years
  • additional examples included at Appendix 1
  • sample 2018 SARP Employer Return as amended.