Immigration Information

Immigration Requirements for Non-European Economic Area Nationals*

(*The EEA comprises the European Union together with Iceland and Norway)

Legislation:
This area is governed by the following Legislation in Ireland:
1. The Aliens Act 1935 and two Orders made pursuant thereto:
The Aliens Order 1946
The Aliens Order 1975
2. The European Communities Aliens Regulations 1977.

Immigrants with Irish Roots:
Where the prospective immigrant is second or third generation Irish, he/she may reside and work in Ireland provided the following documentation exists:

Immigrants with Irish Parents
1. His/her Irish parent's long form birth certificate (or certificates, if both are Irish)
2. His/her Irish parents' marriage certificate
3. His/her own long form birth certificate
4. His/her own passport.

Immigrants with Irish Grandparents
1. His/her Irish grandparent's long form birth certificate (or certificates, if both are Irish)
2. His/her grandparents' marriage certificate
3. His/her parent's long form birth certificate
4. His/her parent's marriage certificate
5. His/her own long form birth certificate
6. His/her own passport.

Other Immigrants
Where the prospective immigrant is not a European Economic Area national his/her prospective employer must apply to the Irish Department of Trade, Enterprise and Employment for a work permit for that individual. The Department draws employers' attention to the following points:

• A work permit is issued only on condition that the Minister for Trade, Enterprise and Employment is satisfied that all reasonable steps have been taken to recruit a suitably qualified national of the European Economic Union or a national day of any other covered by the European Economic Area Agreement for the job.

• Work permits are not required for nationals of Iceland as a result of the entry into force of the EEA Agreement.

• Completed application form must be accompanied by two recent passport sized photographs of the person whose employment is to be authorised and documentary evidence of the employer's efforts to recruit and EU or EEA national.

• Completed application form must be accompanied by two recent passport-sized photographs of the person whose employment is to be authorised and documentary evidence of the employer's efforts to recruit and EU or EEA national.

• 1- Where a person the subject of a work permit is married to and EU or EEA national: (a) the birth certificate or copy of passport or certificate of naturalisation and (b) the marriage certificate of the subjects spouse must be furnished. 2- Where the subject of a work permit application is a dependant child or child under 21 of and EU or EEA national. The application must be accompanied by; (a) the birth certificate of the dependant child or child under 21 which states the full name of the parent who is and EU or EEA national and (b)documentary proof that the parent is and EU or EEA national such as a birth certificate, a copy of passport or certificate of naturalisation. If any of the original documents are not in English, a translation of the original must be supplied and certified as such by a reputable authority. 3- Where the subject of a Work permit application has and Irish born child, who is dependent on the applicant, the birth certificate of the child should be furnished. The fee charged for the granting of such permits is waived in such cases.

• Once and application has been lodged, the procedure may take some weeks to complete. Representative bodies, professional associations and immigration authorities must be advised that the application is being considered and must be allowed time to prepare and lodge objections.
• It is not possible to deal with personal callers in respect of an application on hand. Should an employer wish to give additional details in support of application, they should be sent in writing to the Work Permits Section, Room 105, Davitt House, Adelaide Road, Dublin 2

• To help defray administrative costs, a fee may be waived in some cases. The employer will be requested to submit the required fee if/when the permit has been approved.

• The period of validity of a permit will normally commence on the date of commencement of employment and will in any case not exceed one calendar year. In some cases it may be possible to grant an extension to a permit but application for and extension must be made in good time, as the some procedure will be followed as with a new permit.

Ireland - Australia/New Zealand Working Holiday Agreement

A reciprocal agreement exists at Government level between Ireland, Australia and New Zealand in respect of a scheme to facilitate young people to undertake working holidays in either of these countries. The Irish Embassy in Canberra, or the Consular Office in Auckland will issue, free of charge, a single entry visa valid for up to six months to Australian applicants and one year to New Zealand applicants, providing that they satisfy all the requirements. Applicants will require valid passports and return tickets and be able to show that they can maintain themselves financially for the initial period of their stay. The maximum duration of stay will be six months for Australian Applicants and one year for New Zealand applicants, nobody will be able to avail of the scheme more than once.

Applicants must be Australian or New Zealand nationals resident in their own countries at the time of application and must not intend to be accompanied by children. Applicants will be allowed engage in casual or temporary employment only. Australian applicants must be aged between 18- 25 years while New Zealand applicants must be aged between 18 and 30 years.

For further information please contact:
Department of Justice Equality and Law Reform,
Immigration and Citizenship Division,
Dublin2
Tel 00+353+1 6028202

Health Services Entitlement

People taking up residence in Ireland
Any person, regardless of nationality, who is accepted by the health board as being ordinarily resident in Ireland has the same entitlements to health services as an Irish resident. People with a social security pension from another European Economic Area country may qualify for a medical card (all public medical services free of charge) regardless of the amount of their income. This will apply in cases where they are not covered by an Irish Social Welfare pension (as either a recipient or a dependant) and are not in employment or self employed.

For further information contact:
Department of Social Welfare
Aras Mhic Dhiarmada
Store Street
Dublin 1
Tel + 353 1 8748444 

Vehicle Registration Tax -Tax Relief on Transfer of Residence

A leaflet, which is available from your local Vehicle Registration Office, sets out the following question and answers on the circumstances in which a person coming from abroad to take up residence in Ireland may obtain relief from Tax in respect of a motor vehicle brought from abroad as his/her personal property. Tax means Vehicle Registration Tax (VRT). It also covers import charges (i.e. Customs duty and VAT) in the case of a transfer from outside the European Union.

In order to qualify for relief certain requirements must be met in regard to:

• Residency, both here and abroad: and
• The motor vehicle in respect of which relief is claimed.

What are the Residency Requirements?
For VRT purposes you must have had your normal residence as defined below, outside the State at the time of transfer. In the case of a transfer from outside the EU, you must have had your normal residence outside the EU for a continuous period of at least 12 months prior to transfer.

Normal Residence means:

• the place where you usually lived, for at least 185 days in the year ending on the date of transfer, because of occupational and personal ties

• if you had no occupational ties, the place where you usually lived for at least 185 says in the year ending on the date of transfer, because of personal ties

• if your occupational ties were in a different country from your personal ties them the country of your personal ties is taken as your normal residence if you returned there regularly

You do not qualify for relief from VRT

• if you went to live abroad primarily for the purpose of pursuing a course of studies

• if you were working abroad on a task of duration of less than one year and your personal ties remained in the state.

• if you were working abroad on a task of duration of more than one year and you have been granted tax relief in respect of another vehicle in the previous 5 years

What are the requirements relating to the Motor Vehicle?
The following requirements apply to the vehicle:

• it must be your personal property

• it must have been acquired with all the appropriate local taxes paid and these must not have been exempted, or refunded in any way. (There are certain exceptions in the case of diplomats and members of international organisations recognised by the Department of Foreign Affairs.

Details are outlined in a separate leaflet available at any Vehicle Registration Office (VRO) ).

• you must have had possession of and have actually used the vehicle outside the State for at least 6 months before you transfer to Ireland. In the case of relief from import charges, you must have used the vehicle at your former normal place of residence. Any possession and use in the State, even during times when you were living abroad, does not count.

• you must bring the vehicle into the State within 12 months of the date of your transfer of residence.

Is proof of residence required?
Yes, you will be required to produce sufficient evidence to show that you have been living abroad for the required length of time. You will also be required to show that you are taking up residence in the state. The evidence required includes documents relating to:

• the acquisition and disposal of property abroad and in the state ( e.g. rent agreements, mortgage documents, rent/mortgage payments etc.)
• employment abroad and in the State (e.g. payslips, tax records, social welfare records etc.)

• other transactions carried out in the course of day to day living ( bank statements/ transaction documents, bills/receipts for electricity, phone, service charges and other day to day living expenses).

• travel records connected with trips into and out of the State

• other such evidence as requested in individual cases.

Remember the onus is on you to prove that you were resident abroad for the stated period. If the necessary documentary evidence is not furnished tax relief cannot be granted.

What evidence is required in respect of the vehicle?
You are required to prove that you had possession of and actually used the vehicle abroad for at least 6 months before transfer and that the appropriate local taxes have been paid and not refunded. This proof will usually consist of:

• the vehicle registration document
• the certificate of insurance
• the sales invoice, receipt of purchase or other similar document
• evidence of the date on which the vehicle was brought into the State ( e.g. sailing ticket)

You may also be requested to produce other evidence( e.g. evidence of maintenance and use of the vehicle).

Are there restrictions on the sale or disposal of a vehicle that has been granted tax relief?
Yes. You may not sell, dispose of, hire out or lead the vehicle during the 12 months following the date of registration. If you do, the VRT(and Customs duty and VAT if appropriate) must be paid in full.

Where and When do I Apply?
If you are transferring residence from within the EU, you must present your application and the vehicle at your local VRO by the end of the next working day following the arrival of the vehicle in the State. If you are coming from outside the EU, you must lodge your application when importing the vehicle at the Customs Office at the point of arrival in the State.

What forms must I complete?
You must complete the following forms:

• Form C and E 1077 ( on transfer from within the EU) or C and E 1076 ( on transfer from outside the EU); and
• Form VRT 4 (motor vehicles) or VRT 5 ( motor cycles).

These forms are available at all VROs and Customs Stations.

Will time be allowed to produce the necessary documentary evidence in support of my application?
Yes. You will be allowed up to 30 days from the date that you lodge your application. In the case you will be issued with an acknowledgement slip (Form VRT 25) which should be carried in the vehicle until registration has been effected.

Can I appeal a refusal of my application?
Yes. If you have sufficient grounds, you may appeal within 30 days of the date of the decision. A separate leaflet, C and E 6, which sets out the excise appeals procedure is available on request at any VRO.

Where can you get further information?
Further information and application forms are available from your local VRO.

WARNING:
It is and offence to make a false declaration for the purpose of claiming relief from duties and taxes or to furnish false documentation in support of such a claim.

Note:
This leaflet does not purport to be legal interpretation or a comprehensive statement of the laws and regulations relating to tax relief on Transfer of Residence. These are contained in

• the Finance Act 1992 (as amended) and Statutory Instrument No.59 of 1993 for VRT
• Statutory Instrument No.183 of 1985 which gives effect to Council Directive 83/181 (EEC) for VAT
• Council Regulation (EEC) 912/83 for Customs duty.

Vehicle Registration Office Telephone Fax

• 6-8 Staplestown Road, Carlow 0503-31475 0503-43973
• Farnham Street, Cavan 049-62072 049-31463
• Government Buildings, Kilrush Road, Ennis, Clare 065-41200 065-40514
• Custom House, Sullivan's Quay, Cork 021-968783 021-314679
• Bridgend, Donegal 077-68116 077-68481
• Road Station, Lifford, Donegal 074-41299 074-41643
• Saint John's House, Tallaght, Dublin 24 01-4149777 01-4149720
• Unit 3, Castleforbes Road, Dublin 1 01-8554045 01-8554266
• 111, Lower George's Street, Dun Laoghaire, Dublin 01-2800077 01-2300041
• Custom House, Flood Street, Galway 091-567191 091-562412
• Government Buildings, Tralee, County Kerry 066-21480 066-27081
• Government Offices, Old Abbeyleix Road, Portlaoise, 0502-60581 0502-60582
• Government Buildings, Carrick-on Shannon, Leitrim 078-21444 078-21445
• Sarsfield House, Francis Street, Limerick 061-415366 061-
• Richmond Street, Longford 043-47018 043-47020
• Saint Patrick's Hall, Dundalk, Louth 042-34191 042-26194
• Carrickcarnan, Dundalk, Louth 042-71217 042-71029
• Government Offices, Michael Davitt House, Castlebar, 094-21131 094-21134
• Commons Road, Navan, Meath 046-29289 046-29343
• Coolshannagh, Monaghan 047-81975 047-84962
• Government Buildings, Tullamore, Offaly 0506-52584 0506-52517
• Castle Street, Roscommon 0903-25784 0903-25786
• Custom House, Lower Quay Street, Sligo 071-61064 071-69275
• Government Buildings, Nenagh, Tipperary 067-33533 067-32164
• Government Buildings, Market Street, Clonmel, Tipperary 052-26655 052-25387
• Government Buildings, The Glen, Waterford 051-877011 051-852517
• Spoutwell Lane, Mullingar, Westmeath 044-42222 044-42272
• Cornmarket, Wexford 053-46714 053-22162
• The Mall Centre (Unit 14), Wicklow 0404-68981 0404-68982

All Vehicle Registration Offices are open from 09.00 to 12.45 and 14.00 to 16.00 Monday to Friday (excluding Public Holidays)- however, Offices in Cork and Tallaght are also open lunchtime, Monday to Friday.

Credit Card and Bank Card Information

Credit Cards
To withdraw money from A.T.M.'s with a foreign credit card, it is necessary to have an international Pin number. However, the main banks will give a cash advance to cardholders for a fee, when open.

All A.T.M's with the VISA logo (check machines) will automatically dispense money with a regular PIN number. TSB Banks handle VISA cardholders ONLY.

Access/Master/Visa
Acceptable in all A.T.M's around the country with these symbols displayed. AIB credit card enquires: Donnybrook House, Dublin 4. Tel: (01)-6685500

Bank of Ireland: 33/35 Nassau Street, Dublin 2. Tel: (01)-6798433

American Express
Card (with PIN number) can only be used to withdraw money from AMEX A.T.M's, that around the country are linked to the CASHERE system of the building societies. There are circa 100 in Ireland. AMEX offices will cash traveller's cheques and facilitate cash withdrawals. They are located in Belfast, Cork, Galway, Limerick and Waterford.

General enquiries: Tel: (01)-2780844
Travellers cheques: Tel: (01)-2883387
Gold Card enquiries: Tel: (01)-180070990
AMEX Dublin, 116 Grafton Street, Dublin 2 or Tourist Office, Suffolk Street.

Barclaycard
Possible to use in AIB Branch offices only.

Diners Club: Not useable in ATM's. Can withdraw money in their office. Diner's Club International, 40 Ely Place, Dublin 2.

Switch
Again a debit card. Not accepted in Ireland

BANK CARDS:

• Access/MasterCard NIB, Bank of Ireland in all A.T.M's with this symbol
• American Express Irish Permanent
• Autobank NIB, Bank of Ireland
• Banklink AIB, Bank of Ireland, Irish Permanent
• Barclaycard No facility for cash withdrawal
• Barclay Connect AIB
• Cirrus (With a MasterCard symbol) Bank of Ireland, AIB
• Clydesdale Bank Card NIB, Ulster Bank
• Delta Not accepted in Ireland
• Diners Card Not useable in ATM's
• Eurocard(With Beethoven) and
• E.C (with thick black letters) Bank of Ireland, AIB
• Link Not accepted in Ireland
• Maestro Not accepted in Ireland
• MasterCard Acceptable in all A.T.M's around the country with these symbols
• Midlands NIB, Ulster Bank, Bank of Ireland
• Natwest NIB, Ulster Bank
• Northern Bank NIB, Ulster Bank
• Pass Accepted in most A.T.M's
• Plus All AIB machines, Irish Permanent, (only plus on VISA American Express cards)
• Royal Bank Of Scotland Not accepted in Ireland
• Servicecard Bank of Ireland, Ulster Bank
• Switch Not accepted in Ireland (Ulster Bank in Northern Ireland)
• TSB Britain Not accepted in Ireland (Ulster Bank in Northern Ireland)
• Visa NIB, Bank of Ireland, Irish Permanent, AIB

ULSTER BANK AND BANK OF IRELAND WILL ASSIST WITH NON IRISH CHEQUES.

Withdrawing Money From Cash Machines with a Credit Card:
To make a direct withdrawal, it is necessary for the cardholder to have and International PIN number. However, the main banks will give cash advances to cardholders on request, for a fee, when open. The TSB Banks handle VISA cardholders only.

Buying property in Ireland - Non Residents

Average Prices of Houses in Ireland
According to official statistics at the end of December 1997, the average new house prices were as follows:

• Nationally IR£ 86,164
• Dublin IR£106,279
• Cork IR£ 78,413
• Galway IR£ 94,673
• Limerick IR£ 76,978
• Waterford IR£ 74,216
• Other Areas IR£ 74,933

The average second house prices were as follows:

• Nationally IR£ 90,127
• Dublin IR£ 118,301
• Cork IR£ 74,614
• Galway IR£ 85,298
• Limerick IR£ 66,244
• Waterford IR£ 64,347
• Other Areas IR£ 74,318

Methods of Sale
There are two methods in Ireland in which property is sold:

• By Auction
• By Private Treaty Sale

Auction
Auction sales account for about 6% of property sales in Ireland. These types of sales make headlines in the leading property pages in Ireland (The Irish Independent on Friday, and The Irish Times on Thursday)

Before buying property at an auction, you should:

• Know the legal title of the property you are interested in, which should be approved by your own solicitor

• Have a qualified engineer, architecture or building surveyor undertake a structural survey of the house.

• Secure a written formal loan approval (if needed) which will need a mortgage valuation report issued by a qualified valuer.

• Be prepared to pay a deposit of usually 10% on the day of the auction, and the balance to be paid at the closing of the sale. This is usually between 5-8 weeks after the auction.

Private Treaty Sales
This type of sale accounts for the majority of property sales in Ireland. This is where a suggested price is placed on a property (this price is not binding on the seller). Offers on the property are then invited and negotiations take place between the interested parties. It should be noted that a property should not be considered "secured" until a formal contract is issued, signed and exchanged by both the buyer and seller. The word "gazumping" is used when a seller agrees to a sale verbally, but then accepts a higher offer for the property. This happens occasionally.

Before you pay a deposit to a selling agent, be sure that the agent holds a current auctioneer's licence.

Borrowing
When taking a loan to buy property in Ireland, the normal places to get this funding would be building societies and banks, which normally lend up to 92% of the cost. This of course is subject to certain criteria, including evidence of ability to repay the money within an agreed period. When taking a mortgage, you can opt between variable and fixed rate mortgages. Variable rates at the moment in Ireland are around 7.5%, but once the European Monetary Union comes into being, the rates will become more like those in Germany.

Costs Other than the Property

Stamp Duty
Stamp Duty is a tax on the sale of most properties paid to the Government. It is payable on the whole consideration.

Those who buy new houses or apartments for a time of five years are not subject to duty on the purchase of the property, except in the cases of larger homes, where duty is only payable of the land or site of the purchase. This is rated in the following way:

Amount More Than Amount Less Than Rate of Duty

• IR£ 60,000 N/A
• IR£ 60,000 IR£100,000 3%
• IR£100,000 IR£170,000 4%
• IR£170,000 IR£250,000 5%
• IR£250,000 IR£500,000 7%
• IR£500,000 9%

For commercial properties and land sales, the rate of duty varies from 0% to 5% on small transactions, and most transactions over IR£60,000 are charged at 6%. When a property is part commercial, part residential, the value of the property will be split into each component, and each will be charged at its correct rate.

Legal Fees
Although not technically necessary, it is advisable to use a solicitor / lawyer when going about purchasing property. Allow 1.5% for legal fees / expenses.

Valuation/Survey Fees
When purchasing a property, you are normally responsible for the cost of valuations such as structural surveys or mortgage reports in relation to the property.

Legal Title
The legal title to property in Ireland can be either registered or unregistered Freehold, whereby the property is basically held free of rent forever. Otherwise, the title could be leasehold for anything from 250 years to 999 years. When a property is leasehold, it is normal to have a Ground Rent reserved, which is payable to whoever holds the superior title. Other forms of title exist which means the property is free of rent. The main reason for using a solicitor when purchasing property is that the property Title is complicated in Ireland.

Taxation
Full Rates (Local Authority Charges) will apply to property that is non-residential. Residential property do not have rates applying to them, however local refuse collection charges (IR£75-IR£150 per annum as per location) may apply.

At the moment, there is no charge for water supply with the exception of private supplies and commercial supplies.

Capital Gains Tax is payable in Ireland on the profits on a property other than a main private residence (on up to one acre of land). At the moment the standard rate is 20% but on certain developments it is 40%.

Commercial Property
If looking for commercial property, whether to rent or buy, it is advised that you contact a member of IAVI (see below), who will be able to help you locate and secure a property.

Auctioneers (Estate Agents)
The person selling the property is responsible for the fees of the selling agent of the property. The only time that the buyer would be responsible for auctioneers’ fees is if you retained that agent to secure and/or buy a property for you. In this case, the fees should be negotiated and confirmed in writing in advance of the deal.

The Irish Auctioneers and Valuers Institute
The IAVI is the leading body in Ireland in the property business. Their members cover the 32 counties, and have a rigid code of discipline.

Contact: The IAVI
58 Merrion Square
Dublin 2
Tel: + 353 1 661 1794
Fax: + 353 1 661 1797
Email: info@iavi.ie