2024 SARP Annual Return – Employer obligation
If any employer had employees who claimed Special Assignee Relief Programme (SARP) relief in 2024, the employer must submit a SARP Annual Return for 2024 to Revenue by 23 February 2025.
Irish tax resident individuals who commute weekly to an employment outside of the Republic of Ireland (ROI), may be able to claim relief from Irish tax in respect of their foreign employment income. If that employment income is their only income, Irish tax and USC may be fully relieved. Due to the requirement to be present in the ROI for at least one day of every week, the relief is typically claimed by employees working in the UK (incl. Northern Ireland), however, it may be claimed further afield also.
Summary of main conditions:
Revenue has updated their guidance to include examples illustrating various scenarios and providing some clarity on various issues including:
The relief can be claimed by either completing a personal tax return or by writing to Revenue.
If you have any questions in relation to the above, or if you would like to discuss this topic further, please contact a member of the Mazars employment tax team below:
Position | Telephone | ||
Ken Killoran | Tax Partner | kkilloran@mazars.ie | 01 449 4451 |
Mark Spelman | Tax Manager | mark.spelman@mazars.ie | 01 449 6457 |
September, 2021
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