It’s common practice to set a database to UTC time. Coordinated Universal Time, abbreviated as UTC, is the primary time standard by which the world regulates clocks and time. For most purposes, UTC is considered interchangeable with GMT, but GMT is no longer precisely defined by the scientific community. If you don’t believe me then I refer you to the following link.
This creates problems however as UTC does not observe daylight saving time. So if you were to prepare a report regarding a company’s call data calls may show as having occurred at seven in the morning before offices had opened. When daylight savings is taken into account the calls actually occurred at eight.
SQL Server has no inbuilt conversion process to deal with this but a simple function can be created to deal with this as below.
My example deals with Ireland specifically. As countries differ in when they implement daylight savings if the company is not based in Ireland you will have to adjust the logic below to suit your needs.
I would recommend searching online and creating a table containing previous and future year values of daylight savings times and then plugging these values into the script below.