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Tax Reliefs

Dáil Éireann Debate, Tuesday - 31 January 2023

Tuesday, 31 January 2023

Ceisteanna (281)

Mairéad Farrell

Ceist:

281. Deputy Mairéad Farrell asked the Minister for Finance the number that qualified for the special assignee relief programme in the years 2018, 2019 and 2020, disaggregated by FDI industry sector, in tabular form; and if he will make a statement on the matter. [4659/23]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the number of individuals claiming the Special Assignee Relief Programme (SARP) and a breakdown of their employers by sector in relation to the years 2018, 2019 and 2020 can be found in the 2020 SARP report, which is published on the Revenue website at:

www.revenue.ie/en/corporate/information-about-revenue/research/statistical-reports/special-assignee-relief-programme.aspx .

The following table from the report sets out a breakdown of SARP claimants by employer sector (based on the NACE classification code system as used by Revenue) for 2017 to 2020.

Employer Sector

2017

2018

2019

2020

Administrative and support service activities

88

131

98

112

Financial and Insurance Activities

230

343

433

465

Information and Communication

205

289

337

379

Manufacturing

176

199

236

240

Professional scientific and technical activities

122

164

152

167

Wholesale and retail trade/Repair of motor vehicles and motorcycles

232

297

258

233

All other sectors

31

59

65

67*

Total

1,084

1,482

1,579

1,663*

*In the course of preparing this reply, an error was identified in figures for 2020 in the original Revenue SARP statistics report for 2020 which understated by 20 the figure for "All other sectors". The error has been corrected in this reply and in the SARP statistics report for 2020 published on the Revenue website.

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