Revenue has updated the Special Assignee Relief Programme (SARP) manual to include guidance on:
- The eligibility of an assignee to avail of SARP where they have spent time in the State within six months of their arrival.
- The requirement for the assignee to spend at least 12 consecutive months working in the State after arrival.
- Non-application of SARP to employment income qualifying for double tax relief in the State.
- Administrative requirements.
Revenue’s eBrief No. 122/22 contains further details.