Paul Murphy (Dublin South West, Solidarity) | Oireachtas source

I will go into an individual case of how much an individual employee, who may be relatively highly paid to be benefiting from these share options, could benefit. I have seen an example provided by Mazars which shows that someone getting €10,000 in share options at €1 per share, exercising that option when they are worth €3 per share and selling them when they are worth €4 would save €3,150 in tax. The maximum share option per year under the scheme is €100,000, with a maximum of €250,000 over the course of three years. That means that the maximum an individual could benefit in tax on a yearly basis through this programme is €30,150.