Special Assignee Relief Programme

The relief commonly known as Special Assignee Relief Programme (SARP) provides for income tax relief on a proportion of income earned by certain employees who are assigned to work in the State. Section 825C (Special Assignee Relief Programme) of the Taxes Consolidation Act 1997 (TCA 1997) refers. Section 15 of Finance Act 2014 extended SARP to include individuals assigned to work in the State during any of the tax years 2015, 2016 and 2017 and also amended some aspects of the relief. The Tax and Duty manual Part 34.00.10 has been revised to take account of the amendments made by the Finance Act 2014.

29 January 2015