Internal briefing papers raised concerns that the rigid operation of the scheme was undermining its main purpose. Departmental records show senior executives were missing out on the Special Assignee Relief Programme (Sarp) if paperwork was not completed within a strict deadline. The Department said this was an “unusually harsh” outcome and warned that otherwise eligible executives were being disqualified. The internal briefing papers raised concerns that the rigid operation of the scheme was undermining its main purpose. They added there was growing competition from other European countries offering targeted tax incentives to mobile executives.

Source: The Irish Times February 04, 2026 21:49 UTC