Pearse Doherty (Donegal, Sinn Fein)
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344. To ask the Minister for Finance if the revenue foregone through the Special Assignee Relief Programme is factored within the base for each of the years 2024, 2025 and 2026; and if he will make a statement on the matter. [27126/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Budget Day costing of measures announced is published in the Tax Policy Changes document. As the Deputy will be aware, at Budget 2023the Special Assignee Relief Programme (SARP) was extended until end-2025. This was considered to be accounted for in the tax base and was cost-neutral in Budget package terms, although there will be a marginal revenue gain in 2024 and 2025 as a result of the increase to the minimum income limit for new entrants. This is reflected in the fiscal projections.

I am advised that Revenue does not maintain a projected future cost for SARP. The estimated total cost of the measure for 2020, the most recent year for which Revenue statistics are available, is €36.6 million.

SARP is currently due to sunset at end 2025. If the measure is extended beyond that date, cost estimates will be subject to revision based on the latest available data at the time.