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Prepared for the Department of Finance, it examines the policy rationale and structure of Irish SBR schemes, participation and scheme design, and how taxation is handled in competitor countries. The review evaluates stakeholder perspectives, considers revenue and employer PRSI forgone, assesses benefits and impacts, and concludes with findings and recommendations for tax and welfare 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\n[www.indecon.ie](www.indecon.ie)  \n19 July 2024  \nGlossary of Terms and Abbreviations i  \nExecutive Summary i  \n1 Share-Based Remuneration Framework in Ireland 1  \n1.1 Introduction 1  \n1.2 Policy rationale 1  \n1.3 Overview of Irish Share-Based Remuneration Schemes 2  \n1.4 Summary of Key Findings 11  \n2 Use of Share-Based Remuneration in Ireland 13  \n2.1 Introduction 13  \n2.2 Participation in Share-Based Remuneration 13  \n2.3 Scheme Details 19  \n2.4 Summary of Key Findings 24  \n3 Share-based Remuneration Schemes in Competitor Countries 25  \n3.1 Introduction 25  \n3.2 Tax Treatment of Share-Based Remuneration 25  \n3.3 SME Schemes 28  \n3.4 Other Issues 33  \n3.5 Views of Tax Advisers Consulted 37  \n3.6 Summary of Key Findings 39  \n4 Stakeholder Perspectives 40  \n4.1 Introduction 40  \n4.2 Views on Current Legislation 40  \n4.3 Feedback on KEEP 47  \n4.4 Views of Tax Advisors 48  \n4.5 Summary of Key Findings 50  \n5 Evaluation of Schemes 51  \n5.1 Introduction 51  \n5.2 Revenue and Employer PRSI Foregone 51  \n5.3 Benefits of Share-Based Remuneration Schemes 53  \n5.4 Summary of Key Findings 57  \n6 Key Findings and Recommendations 59  \n6.1 Introduction 59  \n6.2 Recommendations of the Commission on Taxation and Welfare 59  \n6.3 Recent Tax and PRSI Policy Developments 60  \n6.4 Competitiveness and Wider Considerations 60  \n6.5 Key Findings 61  \n6.6 Recommendations 63  \n6.7 Conclusions 68  \nAnnex 1 Stakeholder Workshop Feedback 70  \nTables, figures and boxes  \nTable 1.1: Summary of Approved Schemes  \nTable 1.2: Summary of Main Unapproved Schemes  \nTable 2.1: Comparison of Share Based Remuneration and National Wage Bill (€m)  \nTable 2.2: Value of SBR Schemes (€m) Subject to PAYE by Firm Size  \nTable 2.3: Value of Selected SBR Schemes by Firm Size (2022)  \nTable 2.4: Number of Employers Administering SBR Schemes by NACE Sector  \nTable 2.5: Value of SBR Schemes (€m) Subject to PAYE by NACE Sector  \nTable 2.6: Number of Employers Administering SBR Schemes by Country of Headquarter  \nTable 2.7: Value of SBR Schemes (€m) Subject to PAYE by Country of Headquarter  \nTable 2.8: Statistics on KEEP Participation in Ireland  \nTable 2.9: Number of KEEP1 Returns Filed by Firm Size  \nTable 2.10: Number of KEEP1 Returns Filed by NACE Industry Sector  \nTable 2.11: Statistics on SAYE schemes  \nTable 2.12: Statistics on APSS  \nTable 2.13: Statistics on Unapproved Share Options  \nTable 2.14: Number of Employers and Employees Participating in Employer's Share Awards  \nTable 2.15: Total Market Value (€m)  \nTable 3.1: Qualifying criteria for Italian tax-favoured schemes  \nTable 3.2: Summary of international comparison of targeted SME schemes  \nTable 3.3: Summary of international comparison of social security contributions, valuation methodologies and personal income tax rates  \nTable 3.4: Summary of views on international comparisons  \nTable 4.1: Summary of Stakeholder Submissions  \nTable 5.1: Income tax and Employer PRSI Foregone (€m) from Share-Based Remuneration  \nTable 5.2: Breakdown of Income Tax Foregone (€m) by Scheme  \nTable 5.3: Breakdown of Employer's PRSI Foregone (€m) by Non-PAYE Scheme  \nTable 5.4: Employer's PRSI Foregone (€m) by Firm Size (PAYE)  \nTable 5.5: Companies Utilising Share-based Remuneration – Assessment of Benefits and Impacts  \nTable 5.6: Impact on Turnover of Share-Based Schemes in the UK  \nTable 5.7: Continued Relevance of Irish Tax Incentive for Share Based Renumeration  \nTable 6.1: Key Findings  \nTable 6. 2: Recommendations  \nFigure 2.1: Number of Employers Administering SBR Schemes Subject to PAYE by Firm Size  \nFigure 2.2: Value of SBR Schemes (€m) Subject to PAYE by NACE Sector  \nFigure 2.3: Number of Employers Administering SBR Schemes by Company Ownership  \nFigure 2.4: Value of SBR Schemes (€m) Subject to PAYE by Company Ownership  \nFigure 4.1: How important or other","cbCaib2EwowfoLnR","https://ap.wps.com/l/cbCaib2EwowfoLnR","pdf",1340464,87,"English","# Glossary of Terms and Abbreviations\n# Executive Summary\n# Share-Based Remuneration Framework in Ireland\n## Introduction\n## Policy rationale\n## Overview of Irish Share-Based Remuneration Schemes\n## Summary of Key Findings\n# Use of Share-Based Remuneration in Ireland\n## Introduction\n## Participation in Share-Based Remuneration\n## Scheme Details\n## Summary of Key Findings\n# Share-based Remuneration Schemes in Competitor Countries\n## Introduction\n## Tax Treatment of Share-Based Remuneration\n## SME Schemes\n## Other Issues\n## Views of Tax Advisers Consulted\n## Summary of Key Findings\n# Stakeholder Perspectives\n## Introduction\n## Views on Current Legislation\n## Feedback on KEEP\n## Views of Tax Advisors\n## Summary of Key Findings\n# Evaluation of Schemes\n## Introduction\n## Revenue and Employer PRSI Foregone\n## Benefits of Share-Based Remuneration Schemes\n## Summary of Key Findings\n# Key Findings and Recommendations\n## Introduction\n## Recommendations of the Commission on Taxation and Welfare\n## Recent Tax and PRSI Policy Developments\n## Competitiveness and Wider Considerations\n## Key Findings\n## Recommendations\n## Conclusions\n# Annex 1 Stakeholder Workshop Feedback","[{\"question\":\"What is the purpose of the Indecon review?\",\"answer\":\"The report provides an independent review of the taxation framework for share-based remuneration in Ireland for the Department of Finance, including international policy developments and evaluation of consultation submissions.\"},{\"question\":\"What aspects of Irish share-based remuneration schemes are covered?\",\"answer\":\"It covers the Irish SBR framework, policy rationale, scheme overview, participation, scheme details, and key findings summarizing evidence from the Irish context.\"},{\"question\":\"How does the report evaluate the impact of SBR schemes?\",\"answer\":\"It evaluates revenue and employer PRSI forgone, benefits of SBR schemes, stakeholder perspectives on legislation and support systems, and then presents key findings and recommendations.\"}]","Indecon Review of the Taxation of Share-Based Remuneration - Report | PDF"]