Tax Code

Wednesday, 18 September 2019

Questions (93)

Michael McGrath

Question:

93. Deputy Michael McGrath asked the Minister for Finance if the review of SARP has been completed and published; and if he will make a statement on the matter. [37884/19]

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Written answers

In accordance with the Department of Finance Tax Expenditure Guidelines, SARP is currently the subject of an independent review, carried out by Indecon Economic Consultants. The review exercise affords an opportunity to look at all elements of the relief and it also includes consultation with stakeholders.

I understand that the report is currently being finalised and I expect that it will be submitted to me shortly. I hope to publish the report in the context of the forthcoming Budget and Finance Bill.