Pearse Doherty (Donegal South West, Sinn Fein)
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To ask the Minister for Finance if he will provide an update on the operation of the SARP tax relief passed in Budget 2012, including the number of persons who have availed of this tax relief; the total amount of relief awarded and the number of jobs that have been directly created as a result of this relief. [9744/13]

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 was not sought until after the end of the tax year 2012 in order to ensure that an accurate picture of take up levels over a full tax year could be provided. Therefore, given that 2012 is the first year of the programme, reliable statistics on its uptake will not be available until later this year.