Transferability of SARP relief to another employment

[Montagsoy]

Good evening,

I moved to Ireland last summer having obtained approval for SARP relief starting in 2022. Recently I have received an offer from another employer with conditions that are significantly better than the ones I currently enjoy and most likely I will accept the offer.

I understand that to be able to claim SARP relief I need to be an employee of my current employer for 12 months. I am wondering if once this condition has been satisfied there is the possibility to transfer the SARP relief to my new employment.

Your comments will be highly appreciated. Thank you very much

 

[Horatio]

I doubt it unless the new company is associated to the original company.

An extract from revenue.ie. Emphasis is mine:

You can claim SARP if you meet the following requirements:

• you arrive in Ireland in any of the tax years 2012 to 2022, at the request of your employer, to perform duties in Ireland for that employer (or with an associated company of that employer)