I am advised that the information collected by Revenue in relation to nationality for the purposes of the Special Assignee Relief Programme (SARP), relates to the nationality of the relevant employee.
The number of instances where the employer indicated that the relevant employee was a Russian national, for the years 2017 – 2019 (the latest year for which data are available), cannot be provided due to Revenue’s need to protect confidential taxpayer information, as there are fewer than 10 cases involved in any given year.
Separately, and for Deputy's information, the below table sets out information in relation to the number of individual claimants who resided in Russia prior to arrival in the State, based on SARP employer returns, and the total relief claimed by those claimants under the programme. Please note that these individuals may not be Russian nationals.
Tax Year
|
Number of Claimants
|
Cost €m
|
2017
|
10
|
€0.12
|
2018
|
12
|
€0.20
|
2019
|
20
|
€0.18
|