Michael McGrath (Cork South Central, Fianna Fail)
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75. To ask the Minister for Finance the first and full year cost of increasing the year limit for the special assignee relief programme from five to ten years; and if he will make a statement on the matter. [51340/17]

Michael McGrath (Cork South Central, Fianna Fail)
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76. To ask the Minister for Finance the first and full year cost of reducing the €75,000 limit to €60,000, to €50,000 and to €40,000, respectively, for the special assignee relief programme; and if he will make a statement on the matter. [51341/17]

Michael McGrath (Cork South Central, Fianna Fail)
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77. To ask the Minister for Finance his plans to extend the special assignee relief programme (SARP) to employees employed from outside the organisation rather than restricting it to employees moving within an organisation; the cost of increasing the scope of SARP; and if he will make a statement on the matter. [51342/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 75 to 77, inclusive, together.

In relation to increasing the eligibility criteria for Special Assignee Relief Programme (SARP) from five years to ten years, I am advised by Revenue that there are no data on which to estimate the potential impact to the Exchequer of increasing the claim period in this manner. The data on numbers availing of SARP are compiled on a year-by-year basis. Data on the duration each claimant has been claiming for is not readily available, nor is it possible to estimate the number of claimants who would continue to claim relief beyond five years should SARP be extended, therefore it is not possible to estimate a cost to the Exchequer for this proposal.

In relation to the cost of reducing the limits, Revenue further advises me that, without taking account of the potential new employees that may qualify for the scheme as a result of the reduced limits, it tentatively estimates that the first and full year cost of the measures outlined by the deputy are as outlined in the table below.

SARP is aimed at reducing the cost to employers of assigning key individuals already employed by their companies from abroad to take up positions in the Irish based operations of the employer. The intention is that the recipients of SARP will assist with the establishment of additional functions for their companies in Ireland and, due to a transfer of skills, these functions will be able to operate without the assistance of SARP after a period. The existing SARP scheme is limited to existing overseas employees of companies and is not available to newly-recruited individuals.

As part of the SARP review in 2014, the proposal to include non-resident recruits rather than restricting it to employees moving within an organisation was considered. However, the review found that to apply the scheme to such hirees could result in individuals from outside the state being cheaper to employ than Irish residents, thereby resulting in the potential displacement of employment for Irish residents in favour of non-resident job-seekers.