Revenue eBrief No. 06/2017 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 has been updated to take account of Section 10 of Finance Act 2016 which extended the relief up to and including the year 2020.
Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged