GES NewsFlash

Ireland–Special Assignee Relief Program (SARP) 30-Day Notification

23 January 2015


Introduction of a requirement for employer certification within 30 days to claim SARP
Employers are required, for employees who wish to claim SARP, to certify to Revenue that an employee meets certain conditions. This certification must be made within 30 days of arrival in Ireland for individuals who arrive in 2015, 2016, or 2017.


SARP is an income tax relief for certain individuals assigned to, or employed to, work in Ireland. This was initially available for individuals who arrived in Ireland in any of the tax years 2012, 2013, or 2014. The relief has been extended to individuals who arrive in Ireland in any of the tax years 2015, 2016, or 2017. Where certain conditions are satisfied, a relevant employee can, under the current SARP, make a claim to have 30% of his or her income above €75,000 (lower threshold) disregarded for income tax purposes and the relief can be claimed for a maximum of five years. There are a number of conditions to be satisfied to qualify for the relief, including the following conditions, which must be satisfied by the individual.

  1. For the whole of six months, immediately before his or her arrival in Ireland, the individual was a full-time employee of a relevant employer and exercised the duties of his or her employment for that relevant employer outside of Ireland;
  2. The individual arrives in Ireland at the request of his or her relevant employer to:

    (a) perform in Ireland the duties of his or her employment for that employer, or
    (b) to take up employment in Ireland with an associated company and to perform duties in Ireland for that company;
  3. The individual performs the duties referred to in paragraph 2 for a minimum period of 12 consecutive months from the date he or she first performs those duties in Ireland; and
  4. The individual was not resident in Ireland for the five tax years immediately preceding the tax year in which he or she first arrives in Ireland for the purposes of performing the duties referred to in paragraph 2.


A new requirement applicable to individuals arriving in 2015, 2016, or 2017 is that employer certification is required up front. The employer must certify within 30 days of the individual’s arrival that the individual satisfies the conditions 1 to 3 above. A new SARP claim form, SARP1, has just been published by Revenue for SARP claims from 1 January 2015. Employers should use this form to complete the required 30 day notification.

Deloitte's View

The introduction of the requirement for certification within 30 days is not ideal as this is a relatively short period. Based on the current legislation, failure to complete this certification on time would mean the individual does not qualify for the relief and could, strictly, not claim the SARP. It is unclear at this stage if there will be any flexibility in this regard. We recommend that employers establish a formal process to identify employees who may qualify for SARP to ensure that the required certification to Revenue is completed within the required 30-day period.


If you have any questions concerning the issues in this GES NewsFlash, please contact a GES professional at our Deloitte offices as follows:

Sarah Conry
+353 (0)1 417 2374

Colin Forbes
+353 (0)1 417 2993

Daryl Hanberry
+353 (0)1 417 2435

Jonathan Warnes
+353 (0)1 417 2477

Be sure to visit us at our website:

Did you find this useful?