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

Question Title

* 1. Name of Practice:

Impact of Relief

Question Title

* 2. Based on your experience in advising clients, how important or otherwise do you think the SARP is in terms of the following factors:

  Very Important Important Of Minor Importance Not At All Important Don't Know
Establishment of your clients' business in Ireland
Expansion of employment in Ireland by your clients
Attraction of overseas staff to client companies
Attraction of highly skilled staff to client companies
Continued investment by client companies' in its Irish operations
Expansion of your client companies' business operations in Ireland
Other (please specify)

Question Title

* 3. In your opinion, how important, or otherwise, is the SARP in attracting foreign based staff to relocate to Ireland?

Question Title

* 4. From your experience, please indicate what you believe would have happened to the relevant employment positions in your client companies in the absence of the SARP?

Details of Reliefs in Other Countries

Question Title

* 5. 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

Question Title

* 6. 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:

Question Title

* 7. 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 from advisers will be treated as Strictly Confidential and will be only used on a non-attributed basis. However, if you are willing for us to quote and attribute any views/comments made please indicate accordingly.

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: