Written answers

Thursday, 5 December 2019

Department of Finance

Revenue Commissioners Data

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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80. To ask the Minister for Finance the annual cost of the special assignee relief programme for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51037/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the annual cost of the Special Assignee Relief Programme (SARP) for 2012 to 2017 (the most recent year for which data are available) is as follows:

Year €m
2012 0.1
2013 1.9
2014 5.9
2015 9.5
2016 18.1
2017 28.1

Further information can be found at the following link:

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For individuals to qualify for SARP, they must be an employee of a multinational company, so a breakdown in respect of multinational and SME companies is not applicable.

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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81. To ask the Minister for Finance the annual cost of the foreign earnings deduction for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational companies and SME companies; and if he will make a statement on the matter. [51038/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Revenue advise me that the Foreign Earnings Deduction (FED) is an allowance applied for by employees through their own tax returns, and is not returned at a company level, therefore it is not possible to provide data on the number of companies associated with employees availing of the scheme, or to give a breakdown down by multinational and SME.

I am advised by Revenue that the annual cost of the incentive for 2013 to 2017, the latest year for which data are currently available, is as follows:

Year Cost €M
2017 3.9
2016 3.5
2015 3.2
2014 1.1
2013 1

This information is also available at the following link:

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