Revenue has published an updated Tax and Duty Manual to reflect the extension of the Special Assignee Relief Programme (SARP) to the end of 2025.
The guidance has been amended as follows:
- Section 4 has been updated for the new qualifying requirements applying to assignees who arrive in the State on or after 1 January 2023;
- Example 1 in Appendix I now refers to the new minimum relevant income threshold applying to assignees who arrive in the State on or after 1 January 2023; and
- Appendix III now includes a copy of the new Form SARP 1A employer certification which is required to be completed in respect of new arrivals in the State from 1 January 2023.