Revenue eBrief No. 189/24

12 July 2024

Special Assignee Relief Programme (SARP)

Tax and Duty Manual Part 34-00-10 - Special Assignee Relief Programme (SARP) has been updated as follows:

  • A new subparagraph 7.1.3 has been added to provide guidance on the calculation of SARP relief in re-grossed net pay/benefits cases.