Tax scheme to draw 'key people' to Ireland

A special tax regime for foreign business executives and a provision to enable retiring judges to pay steep tax bills over a number of years are among the measures expected to be announced when the Finance Bill is published in the coming days.

In his December budget speech, the Minister for Finance, Michael Noonan, said he would introduce a "special assignee relief programme" (SARP) to allow employers to attract "key people" to Ireland.