Patricia Ryan (Kildare South, Sinn Fein)
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141. To ask the Minister for Finance when figures will be available for 2019 and 2020 showing the number of persons that have benefited from the special assignee relief programme; the cost of the scheme in each year; the average benefit per person in each year; and if he will make a statement on the matter. [2350/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the annual cost of the Special Assignee Relief Programme (SARP), the number of taxpayers participating in the scheme, and the average benefit per assignee are available in reports published on the Revenue website at link:

.

These reports provide the relevant data for the years 2012 to 2018, the latest year for which data are available. Revenue further advise me that a report for 2019 will be published in quarter 3 of this year, with the report for 2020 being provided in 2022. The timing of the publication of these reports follows the deadlines for submission of the relevant tax returns (in the year following the tax year in question) and the required time to subsequently process the data.