Tax

SARP tax loophole is losing its relevance in Ireland of 2023

Times have changed since the introduction of the Special Assignee Relief Programme – and not just the Late Late host

Ireland’s tax system in 2011 while Enda Kenny was taoiseach, was still wearing shoulder pads, watching Knots Landing and listening to the Thompson Twins

Things are always nicer on the SARPside.

If you live in Ireland, cast your mind back to how you felt 12 years ago. The nation had just gone peaked cap in hand to the Troika and Messers Chopra, Trichet and even then UK chancellor George Osborne for a dig-out worth €67.5 billion.

This was after it decided that it was wiser to bail out risk-taking New York hedge funds who had gambled and lost on ...