The special assignment relief programme (a limited remittance basis of assessment) was introduced in Finance (No.2) Act 2008 and contained in Section 825B TCA 1997.
The aim of the scheme was to encourage key foreign talent to Ireland and represented a somewhat limited reintroduction of the remittance basis in respect of foreign employment earnings. A welcomed expansion of the scheme was detailed in section 9 of the Bill. From 1 January 2010 the scheme will apply to both EU and EEA nationals (i.e. the current restriction to non-EEA nationals is removed) and the stipulation that the employee exercises their duties in Ireland for a minimum of three years is reduced to one year.