Simon Harris (Wicklow, Fine Gael) | Oireachtas source

We are removing the upper limit on income of €500,000. It is something that the Minister for Finance will keep under close consideration but it is based on the consultation process. We have engaged with stakeholders in regard to the benefit of SARP to the Irish economy. It was not something introduced simply for the sake of doing so, rather it has been introduced to attract people with specific employment skills and people who may not otherwise come to the State. The Minister is cognisant of the consultation process which suggested that a removal of the upper limit could attract more people and, therefore, it is something we are going to try out in this Finance Bill. I do not think there is any downside to trying it but, as the Minister, Deputy Noonan, has done with all taxation measures he has introduced, it will be kept under close review.