Pearse Doherty (Donegal, Sinn Fein)
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239. To ask the Minister for Finance the cost to the exchequer of SARP in 2026. [40536/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The most recent year for which data in relation to the Special Assignee Relief Programme (SARP) is available is 2022. Data for 2023 will be available in the coming months and will be published on Revenue’s website.

Data for the 2024 or 2025 year of assessment is not available as the filing deadlines in relation to self-assessed taxpayers have not yet passed.

Available SARP statistics can be viewed at:

The table below shows the total cost of SARP for the 3 most recent years for which data is available.

As the Deputy will be aware, it is a long-standing practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.