There have been two updates to SARP legislation in the most recent Finance Act.
Revenue’s guidance on Special Assignee Relief Programme (SARP) has been updated to take into account the recent changes introduced by Finance Act 2018:
A cap has been reintroduced on the amount of the employment income to which SARP relief can apply.
The upper income threshold of €1 million will apply to any relevant employee who first arrives in Ireland on or after 1st January 2019.
For the tax year 2020, the upper income threshold will apply to all relevant employees.
From 1st January 2019 the time limit for the submission of the form SARP 1A will be extended from within 30 days of the date the employee first arrives in Ireland to carry out his/her employment duties to 90 days.
For further information, please click on the following link:
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