Gerry Adams (Louth, Sinn Fein)
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Question 35: To ask the Minister for Finance the number of persons that have availed of section 14 of the 2012 Finance Act. [25649/12]

Michael Noonan (Limerick City, Fine Gael)
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Section 14 of Finance Act 2012 introduced the Special Assignee Relief Programme which is designed to reduce the cost to employers of assigning key individuals in their companies from abroad to take up positions in the Irish based operations of their employer. Paragraph 10 of Section 14 provides that relevant employers must submit an annual return to the Revenue Commissioners detailing, inter alia, the number of employees and the amounts of exempt income claimed under the programme. This return will not be sought until after the end of the tax year in order to ensure that an accurate picture of take up levels over a full tax year can be provided. Therefore, given that 2012 is the first year of the programme, it will be 2013 before reliable statistics on its uptake will be available.