Irish Revenue has issued eBrief No. 019/23 concerning updates to the guidance on the Special Assignee Relief Programme (SARP) to reflect the extension of SARP to the 2025 year of assessment, as well as the increase in the minimum annualized income limit for new entrants from EUR 75,000 to EUR 100,000. SARP provides for income tax relief on a portion of income earned by qualifying employees ass…