Mairead Farrell (Galway West, Sinn Fein)
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281. To ask the Minister for Finance the number that qualified for the special assignee relief programme in the years 2018, 2019 and 2020, disaggregated by FDI industry sector, in tabular form; and if he will make a statement on the matter. [4659/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the number of individuals claiming the Special Assignee Relief Programme (SARP) and a breakdown of their employers by sector in relation to the years 2018, 2019 and 2020 can be found in the 2020 SARP report, which is published on the Revenue website at:

www.revenue.ie/en/corporate/information-about-revenue/research/statistical-reports/special-assignee-relief-programme.aspx .

The following table from the report sets out a breakdown of SARP claimants by employer sector (based on the NACE classification code system as used by Revenue) for 2017 to 2020.

*In the course of preparing this reply, an error was identified in figures for 2020 in the original Revenue SARP statistics report for 2020 which understated by 20 the figure for "All other sectors". The error has been corrected in this reply and in the SARP statistics report for 2020 published on the Revenue website.