As I informed the Deputy in my reply to his question of 26 February last, the annual return that relevant employers must submit to the Revenue Commissioners detailing, inter alia, the number of employees and the amounts of exempt income claimed under the Special Assignee Relief Programme was not due for submission until after the end of the tax year 2012. This is in order to ensure that an accurate picture of take up levels over a full tax year could be provided. Therefore, given that 2012 was the first year of the programme, reliable statistics on its uptake will not be available until later this year when the returns have been analysed. Corresponding returns in relation to SARP relief claimed in 2013 will not be due until after the end of the 2013 tax year, therefore the relevant statistics for 2013 cannot be compiled until after that time.
As regards preliminary tax payments for 2013, I assume the deputy is referring to preliminary tax payments due for 2013 under the self–assessment system. Preliminary tax for 2013 is not due for payment until autumn 2013; therefore statistics in relation to preliminary tax for 2013 are not yet available. Preliminary tax is only due in respect of non-PAYE income and, as most of the individuals who avail of SARP have solely PAYE income, they do not have an obligation to pay preliminary tax. In any event, any preliminary tax paid by self-assessed individuals who also avail of SARP will not reflect tax paid through the PAYE system or the amount of SARP relief claimed.