Catherine Martin (Dublin Rathdown, Green Party)
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156. To ask the Minister for Finance the number of persons claiming relief under the special assignment relief programme for each year it has been in operation, in tabular form; the total value of tax relief on income granted for each year it has been in operation; and if he will make a statement on the matter. [21790/17]

Catherine Martin (Dublin Rathdown, Green Party)
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157. To ask the Minister for Finance the number of relevant employees entitled to make a claim for relief under the special assignment relief programme that have made a claim in relation to tuition fees for each year of operation, in tabular form; and the total value of such claims for each year of operation. [21791/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 156 and 157 together.

I am advised by Revenue that for each of the years 2012, 2013 and in 2014 (the most recent year for which figures have been published) the table sets out the number of persons who availed of the special assignee relief programme (SARP) and the total cost of the programme.

Employees who qualify for SARP may receive, free of tax, certain expenses of travel and certain costs associated with the education of their children in the State. The table sets out the total value claimed annually and the number of eligible claimants in respect of tuition fees for 2012, 2013 and 2014.  It should be noted that under SARP only school fees of up to €5,000 per annum for each child of the relevant employee or for each child of his or her spouse or civil partner are allowed. Due to the nature of the SARP employer returns for the years 2012, 2013 and 2014, there are no statistics available to estimate a net cost to the exchequer for claims involving tuition fees.

In relation to 2012, there was a very small number of claimants and an exact figure is not provided in order to protect confidential taxpayer information.

It should also be noted that the total tuition claimed figures are the total amount of tuition fees in respect of which claims were made and not the amount of tuition fees that qualified for SARP. The amount of tuition fees which qualified for SARP relief is not readily available.

Finally, I am also advised by Revenue that detailed reports regarding the Special Assignee Relief Programme (SARP) are published on the Revenue Commissioners’ webpage located at . These reports provide information on the conditions, eligibility and the calculation of the relief. Furthermore, there are statistics covering the uptake of the relief and the cost to the Exchequer up from 2012 to 2014, the latest year for which figures are available. I understand that an update including figures for 2015 will be published shortly.