Section 825C of the Taxes Consolidation Act 1997 provides for the Special Assignee Relief Programme (SARP). This relief provides a deduction from income tax for an employee who is assigned to work in the State by his or her employer.
There are certain conditions that must be met in order to qualify for SARP, including that the employee must be tax resident in the State for all tax years in which SARP relief is claimed. An individual is regarded as resident in the State for tax purposes for a tax year if he or she is present in the State for –
1. 183 days in that tax year, or
2. 280 days between that tax year and the previous tax year with a minimum of 30 days in any year.
In certain circumstances, an individual may also elect to be resident in the State for a tax year.
Revenue advise me that where SARP relief applies, the employee is regarded a chargeable person for the purposes of self-assessment. As a result, he or she is required to submit a return of income (Form 11) to Revenue for each year SARP relief is claimed. The return of income includes a reporting field for residence (i.e. tick a box if resident or non-resident). As the individual is not required to report the exact number of days present in the State in a tax year, it is not possible to provide the information requested by the Deputy regarding the average number of days persons availing of the programme resided in the State for the years 2016, 2017 and 2018.