Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

A total of 35% of SARP relief was reported to have been granted to employees subject to tax equalisation. That is one in three. Where a company operates tax equalisation, the Commission on Taxation and Welfare has stated that the "benefit of the incentive in those cases is mainly passed on to corporate employers located outside the State". The Minister says he is not aware of this and I do not expect him to be aware of every statistic. I am not in that situation myself. However, this flows from the review by Revenue of SARP. That was done in 2019 and the Minister has had plenty of time to consider it. Indeed, the three recommendations do not require a lot of consideration. This is coming from Revenue back in 2019. These companies are operating tax equalisation and, therefore, the benefit is going to the multinational entities.