Dáil Éireann Debate, Tuesday - 22 February 2022
247. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 145 of 16 December 2021, his plans for the phasing out of the special assignee relief programme, which has a sunset date of 31 December 2022; the total cost to the Exchequer of the programme in 2020 and 2021; and if he will make a statement on the matter. [9725/22]
View answerAs stated in my reply to the Deputy on 16 December last, as the Special Assignee Relief Programme (SARP) sunsets this year, there will be an opportunity for review. Any decisions on the future of SARP arising from this review will be taken in the context of the Budget 2023 and Finance Bill 2022 processes.
With regard to the total cost to the Exchequer of SARP in 2020 and 2021, I am advised that the latest costs available can be found in the 2019 SARP report which is published on the Revenue website and as part of the Budget 2022 Tax Expenditures Report on the Government's Budget 2022 website.
The cost of SARP for 2018 and 2019 (the latest year for which data are available) is set out below.
|
SARP |
2018 |
2019 |
|
Cost (€m) |
42.4 |
38.2 |
I expect that data in relation to 2020 will become available later this year and that data in relation to 2021 will be available in 2023.
