I am currently awaiting the completion of a comprehensive review of the Special Assignee Relief Programme (SARP). The review is being carried out by Indecon Economic Consultants and my Department expects to receive the relevant report within the coming days. The review affords an opportunity to look at all elements of the relief, including the particular aspects to which the Deputy refers.
I propose to wait until the report is received and I have had a chance to consider its conclusions and recommendations before making decisions on any aspect of SARP.
However, I would remind the Deputy that the incentive as currently framed in the legislation is due to operate until the end of next year so that the timeframe within which decisions must be made relating to the relief, or aspects thereof, is a relatively long one.