Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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80. To ask the Minister for Finance whether the Government has considered introducing a sunset provision for the Special Assignee Relief Programme with a view to transitioning to a broader competitive corporate tax environment that does not rely on individual income tax distortions to attract foreign direct investment; the assessment that has been made of whether the scheme remains necessary, given Ireland's established position as a leading destination for foreign direct investment; and if he will make a statement on the matter. [17437/26]

Simon Harris (Wicklow, Fine Gael)
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The Special Assignee Relief Programme (SARP) was introduced by Finance Act 2012. The legislative provisions are included in section 825C of the Taxes Consolidation Act 1997 (TCA).

SARP is an income tax relief available to certain employees who are assigned from abroad by their employer to work in Ireland. Individuals who qualify for the relief can have a proportion of their employment earnings exempted from income tax. It is designed to support employers in relocating highly skilled key employees from foreign-based operations to Irish based operations, thereby facilitating skills transfer, job creation and the expansion of business operations in Ireland.

A review of SARP was undertaken by my Department and published on 7 October 2025. The review concluded that the relief’s objectives are relevant and important in terms of maintaining competitiveness in the global talent market and in sustaining national economic resilience. Finance Act 2025 made several amendments to the SARP including its five-year extension to the end of 2030. Additionally, the minimum threshold used in calculating the amount of annualised employment income subject to the relief has increased from €100,000 to €125,000 with respect to assignees who arrive in the State on or after 1 January 2026.

The changes introduced in Finance Act 2025 will ensure that SARP remains appropriately calibrated to target workers with high-calibre skills.