Special Assignee Relief Programme

The Special Assignee Relief Programme or S.A.R.P. applies to secondments in Ireland in 2012, 2013 and 2014 and lasts for five calendar years for each employee.

How does an employee qualify for this relief?

To qualify, the employee:

• Must work full time with the seconding employer (i.e. the U.S. employer) before the secondment for at least twelve months prior to moving to Ireland.
• Must not be Irish resident in the five years prior to the secondment. Read More