Dáil Éireann Debate, Tuesday - 8 April 2014
129. Deputy Michael McGrath asked the Minister for Finance the number of participants and jobs supported by the special assignee relief programme in each year since its inception; and if he will make a statement on the matter. [16420/14]
View answerSection 14 of Finance Act 2012 introduced the Special Assignee Relief Programme (SARP), which is designed to reduce the cost to employers of assigning key individuals in their companies from abroad to take up positions in their Irish based operations. Paragraph 10 of Section 14 provides that relevant employers must submit an annual return to the Revenue Commissioners detailing, inter alia, the number of employees and the amounts of exempt income claimed under the programme. The first year of the programme was 2012 and employer returns received to date for 2012 have provided the following results:
Numbers of employees availing of the scheme - 9;
Numbers of employers with employees availing - 8;
Number of jobs created - 5.
Further claims for SARP are provided in the Form 11 tax returns for 2012, filed by self-assessed income tax cases (2012 returns were due in October/November 2013). Based on the most recent analysis of these returns the number of individuals availing of the scheme was 6. Other information in relation to these individuals, such as numbers of employers and jobs created, is not required to be provided by taxpayers in the Form 11 tax return and is therefore not available. Corresponding figures for 2013 are not yet available.
