Tax

Changes to application of SARP relief

Revenue recently updated its procedure on Special Assignee Relief Programme (SARP) to allow the relief in limited circumstances when the complete application is made outside 30 days of the arrival.

SARP provides Income Tax relief for qualifying employees assigned to work in Ireland from abroad. For such employees in tax years 2015 to 2020, certification must be made by the employer within 30 days of the employee’s arrival in Ireland. Failure to meet the 30-day time limit will result in the refusal of SARP relief.

Revenue are aware that some employers have not been able to complete all of the required information on the SARP form within 30 days, due to issues outside employer’s control.

As a result, in limited circumstances, Revenue may still allow the relief even when the complete application is made outside 30 days of the arrival.

Full details of SARP relief and its conditions can be found here: SARP flyer