Róisín Shortall (Dublin North West, Social Democrats)
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191. To ask the Minister for Finance the uptake of the special assignee relief programme in each of the years since its inception; and the amount of revenue foregone in each of those years. [30741/16]

Michael Noonan (Limerick City, Fine Gael)
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The Special Assignee Relief Programme (SARP) is aimed at reducing the cost to employers of assigning key individuals in their companies from abroad to take up positions in the Irish based operations of the employer. It provides relief from income tax on 30% of earnings in excess of €75,000 for the key individuals that are assigned to Ireland for a maximum period of 5 years. It was due to expire at the end of next year but in Budget 2017 I announced the extension of the program until the end of 2020 in order to provide certainty for foreign direct investment following the UK vote to leave the EU.

Detailed reports regarding SARP are published on Revenue's webpage located at .

These reports provide information on the conditions, eligibility and the calculation of the relief. Furthermore there are statistics covering both the uptake of the relief and the cost to the Exchequer from 2012 to 2014, the latest year for which figures are available. Revenue will publish updates to this information in due course.