Confidential Information Request for Companies Utilising the Special Assignee Relief Programme (SARP)

Please find below a confidential information request concerning a review of the Special Assignee Relief Programme (SARP) which Indecon International Consultants are undertaking for the Department of Finance. Your assistance with this study is very important and greatly appreciated.

All responses received will be treated as Strictly Confidential and Anonymous. Responses will not be considered individually but will be combined with other responses received, and will only be used for the purposes of this research.

Confidential Background Details for Statistical Analysis Purposes

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* 1. Sector in which your company operates:

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* 2. Please include the approximate number of your employees claiming the SARP in 2018:

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* 3. Please include the total number of employees in your company’s Irish operations in 2018:

Impact of Relief

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* 4. What proportion of those staff members who have claimed the SARP between 2012 and 2018 do you believe would not have been employed in Ireland in the absence of the SARP?

0-25%

26-50%

51-75%

76-100%

Don't Know

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* 5. Based on the experience of your company, how important or otherwise was the SARP in terms of the following:

	Very Important	Important	Of Minor Importance	Not At All Important	Don't Know
Establishment of your business in Ireland	Establishment of your business in Ireland Very Important	Establishment of your business in Ireland Important	Establishment of your business in Ireland Of Minor Importance	Establishment of your business in Ireland Not At All Important	Establishment of your business in Ireland Don't Know
Expansion of employment in Ireland by your company	Expansion of employment in Ireland by your company Very Important	Expansion of employment in Ireland by your company Important	Expansion of employment in Ireland by your company Of Minor Importance	Expansion of employment in Ireland by your company Not At All Important	Expansion of employment in Ireland by your company Don't Know
Attraction of overseas staff to your company	Attraction of overseas staff to your company Very Important	Attraction of overseas staff to your company Important	Attraction of overseas staff to your company Of Minor Importance	Attraction of overseas staff to your company Not At All Important	Attraction of overseas staff to your company Don't Know
Attraction of highly skilled staff to your company	Attraction of highly skilled staff to your company Very Important	Attraction of highly skilled staff to your company Important	Attraction of highly skilled staff to your company Of Minor Importance	Attraction of highly skilled staff to your company Not At All Important	Attraction of highly skilled staff to your company Don't Know
Continued investment by your company in its Irish operations	Continued investment by your company in its Irish operations Very Important	Continued investment by your company in its Irish operations Important	Continued investment by your company in its Irish operations Of Minor Importance	Continued investment by your company in its Irish operations Not At All Important	Continued investment by your company in its Irish operations Don't Know
Expansion of your company’s business operations in Ireland	Expansion of your company’s business operations in Ireland Very Important	Expansion of your company’s business operations in Ireland Important	Expansion of your company’s business operations in Ireland Of Minor Importance	Expansion of your company’s business operations in Ireland Not At All Important	Expansion of your company’s business operations in Ireland Don't Know
Other, please specify	Other, please specify Very Important	Other, please specify Important	Other, please specify Of Minor Importance	Other, please specify Not At All Important	Other, please specify Don't Know

Other (please specify)

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* 6. How important, or otherwise, was the SARP in attracting foreign based staff to relocate to Ireland?

Very Important

Important

Of Minor Importance

Not At All Important

Don't Know

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* 7. Please indicate what you believe would have happened to the relevant employment positions in your company in the absence of the SARP?

The same staff would have relocated to Ireland anyway

Other, potentially less skilled/less senior staff would have relocated to Ireland instead

Positions would have been filled by new hires/existing staff in Ireland

The positions would not have been created/filled in Ireland

Other (please advise)

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* 8. In the absence of the SARP, do you believe that the current total employment by your company in Ireland would have changed relative to its current level and if so by how much?

No change in employees

1-10% fewer employees

11-20% fewer employees

21-30% fewer employees

Other (please specify)

Details of Reliefs in Other Countries

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* 9. Please provide any information on similar Reliefs on income tax in other countries which you believe are relevant for this review. Please provide links or feel free to send material separately.

Other Comments

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* 10. Please indicate any other comments/views you may have of the SARP. We would, in particular, like you to give your views on the following issues:

- The continuing relevance of the Programme:

– The performance of the Programme in terms of meeting its objectives, including the attraction of skilled individuals and key decision makers to Irish-based operations and reducing the costs to employers of such assignments and assisting with business expansion and employment creation

- The particular features of the Programme, to include the method by which tax relief is given:

- The overall impact / benefits of the Programme:

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* 11. Please also outline any views you have for changes in the SARP:

Thank you very much for assisting in this confidential information request which will provide you with a direct input to policy. All individual responses will be treated on a non-attributed basis in our report and individual responses will not be shared with any other parties.

Please ensure to select "Done" below to ensure your response will be submitted successfully.

If you have any queries regarding the survey, please contact Brian O'Connell, Director with Indecon, at e-mail: boconnell@indecon.ie