Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

That is the point I am making. If an individual arrives in June, will the €75,000 be reduced by half?

As the person will be here for only half the year a €37,500 tax deduction will be made because apportionment will be used. The person will be able to claim relief under SARP at the end of the year for this portion of money, but he or she will not yet have complied with the provision whereby he or she must spend 12 consecutive months with the company. Where is the clawback measure with regard to individuals who decide to leave after six or seven months?