Special Assignee Relief (SARP)

Tax and Duty Manual Part 34-00-10 outlines the provisions of Section 825C Taxes Consolidation Act 1997. The section provides income tax relief for certain employees assigned to work in the State during any of the tax years 2012 to 2020, provided certain conditions are satisfied.

The manual has been updated to include:

• A summary table inserted at Paragraph 4 setting out the main conditions for the relief for the years 2012 to 2014 and 2015 to 2020.
• Clarification regarding the requirement to file Form SARP 1A within the 30 day time limit where a PPSN for a relevant employee is outstanding (see Paragraph 14.1).
• Examples updated and moved to Appendix 1.
• Sample forms at Appendix 2 updated.

02 August 2018