The proportion of Indian nationals availing of a tax relief for employees assigned to Ireland by overseas companies rose from 7 per cent in 2018 to 18 per cent in 2023, according to Revenue figures, with Independent Ireland TD Ken O’Flynn telling Gript that the scheme disadvantages indigenous firms and domestic taxpayers.
Introduced in 2012 by then Minister for Finance Michael Noonan, the Special Assignee Relief Programme, or SARP, is designed to reduce the cost to employers of relocating skilled personnel from overseas operations to Ireland, primarily marketed to American multinationals. The relief allows qualifying assignees to disregard 30% of eligible employment income above the €125,000 minimum salary threshold regarding income tax.
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