Revenue eBrief No. 122/22 – Tax and Duty Manual Part 34-00-10

Revenue eBrief No. 122/22

Tax and Duty Manual Part 34-00-10 – Special Assignee Relief Programme (SARP) – has been updated as follows:

The inclusion of a new Paragraph 4.1 which provides guidance on the eligibility of an assignee to avail of SARP in cases where he/she spends time in the State in the 6 month period prior to arrival.
The inclusion of wording in the Summary of Conditions table in Paragraph 4 to reflect the requirement that an assignee must spend at least 12 consecutive months working in the State after arrival to avail of the relief. A new example (Example 20) has been included in the Appendix accordingly.
A new Paragraph 5 on administrative requirements has been included.
Paragraph 7 (Calculation of the Relief) has been updated to reflect the position that SARP relief cannot be claimed on employment income which qualifies for double tax relief in the State.