Simon Harris (Wicklow, Fine Gael) | Oireachtas source

On the question regarding section 13(2B)(c)(i), that is a claw-back measure. It only applies if an employee leaves before the 12 month period. In other words, if the full 12 months is not fulfilled, then relief will be apportioned. While an individual must have committed to spend 12 months here, he or she could arrive mid-year in, say, June or July, which would be the middle of the tax year.