Simon Harris (Wicklow, Fine Gael)
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My detailed note states that the subsection provides that as regards a relevant employee who first arrives in the State in 2014 and is not tax resident in that year, the fact that he or may have dual tax residence in 2015 will not prevent him or her being first entitled to the relief in 2015. This reflects the relaxation of the tax residence position which was raised during the consultation process. The Deputy will be aware of this. These changes are being brought about to the SARP through the consultation. It was introduced and, admittedly, the take up has been low, although it is moving in a more positive direction. This is an effort by the Minister for Finance to ensure that the SARP is fit for purpose and is doing what it was intended to do, which is to attract people here to carry out significant employment tasks and to bring talent to the country. It is about making sure it is fit for purpose and sets out to do what originally we wanted to do. The consultation process, which is on the Department's website, raised a number of these issues and this is an attempt to respond to them.