Special Assignee Relief Programme (SARP)

How do you apply for SARP relief?

From 01 January 2024, the Form SARP 1A may be certified through the eSARP portal. The eSARP portal is available through Revenue Online Service (ROS). Further information and guidance is available in the Guide to the online SARP 1A and SARP Employer Return.

To access the eSARP portal, an agent acting on behalf of an employer will need ‘Global Mobility’ permissions on ROS. Further information is available in the Tax and Duty Manual Part 37-00-04b.

The eSARP portal is Revenue’s preferred method of managing and administering SARP relief submissions. If a relevant employer or associated company cannot submit the certification online, this may be done using a paper Form SARP 1A. To request a paper version of the Form SARP 1A, the relevant employer or associated company should write to:

National SARP Unit
9/15 Upper O’Connell Street
Dublin 1
D01 YT32

When making a request for a paper Form SARP 1A, the following details should be provided to the National SARP Unit:

• the reason the SARP 1A cannot be submitted through the eSARP portal
• the name of the relevant employee
• the address and Personal Public Service Number (PPSN) (if know) of the relevant employee 
• the date the relevant employee first arrived in the State to perform duties of employment in the State
• and
• the name and address of the company for whom the relevant employee performs duties of employment in the State.

Next: How is relief granted?