I propose to take Questions Nos. 359 and 360 together.
I am advised by Revenue that Special Assignee Relief Programme (SARP) claimants in 2019 are due to file their tax returns by 31 October 2020 (mid November 2020, if filing and paying through ROS).
The latest year for which data are currently published is 2017, which includes a breakdown of SARP claimants into salary bands for 2013-2017. This data can be found at the following link: https://www.revenue.ie/en/corporate/information-about-revenue/research/statistical-reports/special-assignee-relief-programme.aspx.
Revenue has also confirmed that it expects to submit the Annual Report on SARP for 2018 to my Department in August 2020, which I will publish in due course.
In relation to SARP and the Covid-19 general travel advisory, there is no interaction between to two measures.