Revenue eBrief No.019/23 – Special Assignee Relief Programme (SARP)


Revenue eBrief No.019/23

27 January 2023

Special Assignee Relief Programme (SARP)

Tax and Duty Manual Part 34-00-10 – Special Assignee Relief Programme (SARP) – has been updated to reflect the extension of the relief, by Finance Act 2022, to the 2025 year of assessment.

In addition, the TDM has been amended as follows:

  • A new Paragraph 5 has been inserted to reflect the new qualifying requirements applying to assignees who arrive in the State on after 1 January 2023.
  • Example 1 in Appendix I has been amended to refer to the new minimum relevant income threshold applying to assignees who arrive in the State on or after 1 January 2023.
  • A new Appendix III has been included to provide a copy of the new Form SARP 1A employer certification which is required to be completed in respect of new arrivals to the State from 1 January 2023.

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