In the first year of operation, 2012, 11 employees availed of tax relief under the Special Assignee Relief Programme or “SARP” at a cost to the State of €127,000. The number increased to 121 employees availing of the relief in 2013. Over half of the employees were working in the IT and Financial Services sector.

According to the Report of the Office of the Revenue Commissioners on the SARP for 2012 and 2013, 132 employees availed of the relief and the total cost to the State is just over €2 million. The SARP increased the number of new employees by 55 and 221 employees were retained, over the two years.

SARP was introduced in 2012 and following a review of the relief and a public consultation in 2014, the relief was extended and enhanced by Finance Act 2014. The relief aims 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.

The report is published on the Department of Finance website.

The relief is provided for in section 825C TCA 1997.