Pearse Doherty (Donegal, Sinn Fein)
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209. To ask the Minister for Finance the total number of employers and employees that will benefit from the Special Assignee Relief Programme in 2026; and if he will make a statement on the matter. [56418/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Under section 825C to the Taxes Consolidation Act 1997, the Special Assignee Relief Programme (SARP) provides Income Tax relief to certain employees assigned to work in the State.

The relief aims to support employers in relocating individuals with key skills from foreign-based operations to positions in Irish-based operations, thereby facilitating the creation of jobs and the development and expansion of businesses in Ireland.

As I announced as part of Budget 2026, SARP will be extended for a five year period to 31 December 2030.

As SARP is a demand-led relief which is subject to a broad range of variables, the total number of employees and employers that will benefit from SARP in 2026 is not available.

However, the annual statistics in respect of SARP to date can be assumed to be broadly indicative of the potential number of employees and employers that may benefit from SARP in 2026.

In this regard, 2023 is the latest year of assessment for which actual Revenue data is available. In 2023, SARP was claimed by 2,925 individuals, who were linked with 600 employers. Revenue publishes an annual statistical report on SARP, which can be accessed at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/sarp/index.aspx.