Thursday, 11 July 2019

Questions (177)

Michael McGrath


177. Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the past five years including 2018; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30804/19]

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Written answers (Question to Finance)

 The following table sets out the Exchequer cost of the Special Assignee Relief Programme (SARP) for each of the years 2012 to 2016.








€0.1 million 

€1.9 million


€5.9 million


€9.5 million 

€18.1 million

Currently, 2016 is the most recent year for which data are available.

For individuals to qualify for SARP, they must be employees of a multinational company so that the question of data in respect of SME companies does not arise. 

 I am informed by Revenue that further statistics on the SARP for 2012 to 2016 can be found at