Confidential Information Request for Companies' Tax Advisers Concerning 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

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* 1. Name of Practice:

Impact of Relief

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* 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	Establishment of your clients' business in Ireland Very Important	Establishment of your clients' business in Ireland Important	Establishment of your clients' business in Ireland Of Minor Importance	Establishment of your clients' business in Ireland Not At All Important	Establishment of your clients' business in Ireland Don't Know
Expansion of employment in Ireland by your clients	Expansion of employment in Ireland by your clients Very Important	Expansion of employment in Ireland by your clients Important	Expansion of employment in Ireland by your clients Of Minor Importance	Expansion of employment in Ireland by your clients Not At All Important	Expansion of employment in Ireland by your clients Don't Know
Attraction of overseas staff to client companies	Attraction of overseas staff to client companies Very Important	Attraction of overseas staff to client companies Important	Attraction of overseas staff to client companies Of Minor Importance	Attraction of overseas staff to client companies Not At All Important	Attraction of overseas staff to client companies Don't Know
Attraction of highly skilled staff to client companies	Attraction of highly skilled staff to client companies Very Important	Attraction of highly skilled staff to client companies Important	Attraction of highly skilled staff to client companies Of Minor Importance	Attraction of highly skilled staff to client companies Not At All Important	Attraction of highly skilled staff to client companies Don't Know
Continued investment by client companies' in its Irish operations	Continued investment by client companies' in its Irish operations Very Important	Continued investment by client companies' in its Irish operations Important	Continued investment by client companies' in its Irish operations Of Minor Importance	Continued investment by client companies' in its Irish operations Not At All Important	Continued investment by client companies' in its Irish operations Don't Know
Expansion of your client companies' business operations in Ireland	Expansion of your client companies' business operations in Ireland Very Important	Expansion of your client companies' business operations in Ireland Important	Expansion of your client companies' business operations in Ireland Of Minor Importance	Expansion of your client companies' business operations in Ireland Not At All Important	Expansion of your client companies' 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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* 3. In your opinion, how important, or otherwise, is 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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* 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?

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)

Details of Reliefs in Other Countries

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* 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

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* 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:

- 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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* 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: boconnell@indecon.ie