Finance Act 2022
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Amendment of section 825C of Principal Act (special assignee relief programme) | ||
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18. Section 825C of the Principal Act is amended— | ||
(a) by the insertion of the following subsection after subsection (2A): | ||
“(2AA) In this section, in the case of an individual who arrives in the State in any of the tax years 2023 to 2025, ‘relevant employee’ means an individual— | ||
(a) who for the whole of the 6 months immediately before his or her arrival in the State was a full time employee of a relevant employer and exercised the duties of his or her employment for that relevant employer outside the State, | ||
(b) who arrives in the State at the request of his or her relevant employer to— | ||
(i) perform in the State duties of his or her employment for that employer, or | ||
(ii) to take up employment in the State with an associated company and to perform duties in the State for that company, | ||
(c) who performs the duties referred to in paragraph (b) for a minimum period of 12 consecutive months from the date he or she first performs those duties in the State, | ||
(d) to whom a PPS number has been issued, | ||
(e) who was not resident in the State for the 5 tax years immediately preceding the tax year in which he or she first arrives in the State for the purposes of performing the duties referred to in paragraph (b), and | ||
(f) in respect of whom the relevant employer or associated company certifies, in such form as the Revenue Commissioners may require, within 90 days from the employee’s arrival in the State to perform the duties referred to in paragraph (b), that— | ||
(i) the individual complies with the conditions set out in paragraphs (a) to (d), and | ||
(ii) the relevant employer or associated company has complied with Regulation 17(2) of the Income Tax (Employments) Regulations 2018 ( S.I. No. 345 of 2018 ).”, | ||
(b) in subsection (2B)(b)— | ||
(i) in subparagraph (i)— | ||
(I) by the substitution of “referred to in subsection (2)(a)(ii), (2A)(b) or (2AA)(b)” for “referred to in subsection (2)(a)(ii) or (2A)(b) ”, and | ||
(II) in subclause (B), by the substitution of “set out in subsection (2A)(b) or (2AA)(b)” for “set out in subsection (2A)(b)”, | ||
and | ||
(ii) by the substitution of the following subparagraph for subparagraph (ii): | ||
“(ii) ‘B’ is €75,000 or, in the case of a relevant employee who arrives in the State in any of the tax years 2023 to 2025, €100,000.”, | ||
(c) in subsection (3)(a)— | ||
(i) by the substitution of the following subparagraph for subparagraph (ii): | ||
“(ii) performs the duties referred to in subsection (2)(a)(ii), (2A)(b) or (2AA)(b), and”, | ||
and | ||
(ii) by the substitution of the following subparagraph for subparagraph (iii): | ||
“(iii) has relevant income from his or her relevant employer or from the associated company, the annualised equivalent of which is— | ||
(I) subject to clause (II) , not less than €75,000, or | ||
(II) in the case of a relevant employee who arrives in the State in any of the tax years 2023 to 2025, not less than €100,000,”, | ||
and | ||
(d) in subsection (4)(b)— | ||
(i) by the substitution of “2025” for “2022”, and | ||
(ii) in subparagraph (i), by the substitution of “set out in subsection (2A)(b) or (2AA)(b)” for “set out in subsection (2A)(b) ”. |