Thursday, 5 December 2019

Ceisteanna (80)

Michael McGrath

Ceist:

80. Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51037/19]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I am informed by Revenue that the annual cost of the Special Assignee Relief Programme (SARP) for 2012 to 2017 (the most recent year for which data are available) is as follows:

Year

€m

2012

0.1

2013

1.9

2014

5.9

2015

9.5

2016

18.1

2017

28.1

Further information can be found at the following link:

https://www.revenue.ie/en/corporate/documents/research/sarp-report-2017.pdf.

For individuals to qualify for SARP, they must be an employee of a multinational company, so a breakdown in respect of multinational and SME companies is not applicable.