The Special Assignee Relief Programme (SARP) aims to reduce the cost to employers of assigning skilled individuals from abroad to take up positions in Ireland, thereby creating jobs and facilitating the development and expansion of businesses in Ireland. Individuals coming to Ireland on an assignment or as a local hire can potentially qualify for this relief if assigned by a relevant employer to work in Ireland for that employer (or an associated company of the relevant employer). The SARP has been extended several times and applies to individuals assigned to work in Ireland between 2012 and up to the end of 2025 (Finance Act 2022, s 18)
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Web page updated on 17 Mar 2025 15:23