Carol Nolan (Laois-Offaly, Independent)
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369. To ask the Minister for Finance the cost of implementing schemes such as the special assignee relief programme and the key employee engagement programme in each year from 2018 to date; the employers and companies that have availed of these schemes during that time period; and if he will make a statement on the matter. [50860/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the latest costs available for the Special Assignee Relief Programme (SARP) can be found in the 2019 SARP report which is published on the Revenue website and as part of the Budget 2022 Tax Expenditures Report on the Government's Budget 2022 website.

The cost of SARP for 2018 and 2019 (the latest year for which data are available), can be found below:

I am further advised by Revenue that the employers and companies availing of SARP cannot be provided due to Revenue’s obligation to protect taxpayer confidentiality.  

In relation to the Key Employee Engagement Scheme (KEEP), the first year the scheme became available was 2018. Generally, a qualifying employee must hold any share options granted under the scheme for at least twelve months prior to exercise. Therefore, 2019 was the earliest date that individuals were able to exercise their options to acquire shares in  qualifying companies.

Revenue advise me that as the number of employees exercising shares in 2019 was less than 10, the details of the number of claims and the associated cost cannot be provided due to Revenue’s obligation to protect taxpayer confidentiality. Likewise, details of the employers and companies that have availed of KEEP cannot be provided for the same reason.