The Special Assignee Relief Programme (“SARP”) was first introduced in Finance Act 2012 and was designed to encourage the relocation/assignment of key talent within organisations to Ireland. Successive Finance Acts since 2012 have extended the period of this relief.
The Special Assignee Relief Programme (“SARP”) was first introduced in Finance Act 2012 and was designed to encourage the relocation/assignment of key talent within organisations to Ireland. Successive Finance Acts since 2012 have extended the period of this relief.
In June 2022, Revenue published some updated guidance on the qualifying conditions to avail of SARP, which includes clarifications on some practical issues encountered by employers in determining employees' eligibility for SARP.
Some new clarifications on pre-existing conditions highlight the importance of careful planning of periods of leave/vacation and hybrid working arrangements in the 6-month period immediately before and the 12-month period immediately after an employee’s arrival in Ireland, so that this potentially very valuable income tax relief is not inadvertently lost.
The BDO Employment Tax Team helps support both domestic and international organisations in dealing with global mobility related challenges.
BDO can assist you in dealing with all matters relating to SARP, including:
- Review availability of relief for relevant employees
- Preparation and filing of employer SARP applications with Revenue
- Review compensation packages/assignment policies to assess whether relief can be claimed
- Advice on claiming the relief via payroll
- Assistance with employee and employer year-end returns.
To find out more about the recent changes, qualifying conditions, how the relief works, reporting requirements and how BDO can help, click on the download button below:
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