Written answers
Thursday, 5 December 2019
Department of Finance
Revenue Commissioners Data
Michael McGrath (Cork South Central, Fianna Fail)
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80. To ask the Minister for Finance the annual cost of the special assignee relief programme for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51037/19]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the annual cost of the Special Assignee Relief Programme (SARP) for 2012 to 2017 (the most recent year for which data are available) is as follows:
Year | €m |
---|---|
2012 | 0.1 |
2013 | 1.9 |
2014 | 5.9 |
2015 | 9.5 |
2016 | 18.1 |
2017 | 28.1 |
Further information can be found at the following link:
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For individuals to qualify for SARP, they must be an employee of a multinational company, so a breakdown in respect of multinational and SME companies is not applicable.
Michael McGrath (Cork South Central, Fianna Fail)
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81. To ask the Minister for Finance the annual cost of the foreign earnings deduction for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational companies and SME companies; and if he will make a statement on the matter. [51038/19]
Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue advise me that the Foreign Earnings Deduction (FED) is an allowance applied for by employees through their own tax returns, and is not returned at a company level, therefore it is not possible to provide data on the number of companies associated with employees availing of the scheme, or to give a breakdown down by multinational and SME.
I am advised by Revenue that the annual cost of the incentive for 2013 to 2017, the latest year for which data are currently available, is as follows:
Year | Cost €M |
---|---|
2017 | 3.9 |
2016 | 3.5 |
2015 | 3.2 |
2014 | 1.1 |
2013 | 1 |
This information is also available at the following link:
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