Ireland – Immigration Service Delivery (ISD) announces initiative to facilitate individuals travelling at Christmas

What is the change?

1. To facilitate non-EU/EEA nationals legally resident in the State who wish to travel internationally during the festive period with an expired IRP card, the Minister for Justice has issued a Travel Confirmation Notice. 
2. The notice requests that carriers allow individuals to travel on their recently expired IRP card where an application to renew their permission was submitted to the ISD prior to the expiration date.

Key Points

Implementation time frame: The Travel Confirmation Notice covers individuals travelling internationally between 2 December 2024 and 31 January 2025 inclusive.

Who is affected: Non-EU/EEA nationals who are currently legally resident in Ireland who are pending a renewed IRP card. The notice only applies where an application to renew an expiring immigration permission was submitted in advance of the expiry date of their IRP card.

Next Steps

1. Travellers should contact their airlines in advance of flights to confirm that the Travel Confirmation Notice will be accepted. 
2. Prior to travelling, the individual should ensure that a copy of the Travel Confirmation Notice is available together with a copy of their expired IRP card and proof of their renewal.
3. If you must travel through a third country to return to Ireland, it is a matter for that jurisdiction to require you to meet their immigration requirements including visa etc. 

What is the change?

From 2nd September 2024, the new Employment Permits Act 2024 will come into force in Ireland, consolidating and modernising several aspects of employment permits law.

Key points:

Implementation time frame: Effective from 2nd September 2024.
Who is affected: Users of the employment permits system in Ireland.
Further information: The new legislation will:

• Enable employment permit holders to change their permit to a new employer after 9 months rather than 12, with a more streamlined process.
• Allow permit holders to be promoted within their roles without the need for a new permit.
• Introduce changes to the Labour Market Needs Test requirements to facilitate online advertisements of roles.
• Facilitate annual reviews of minimum remuneration thresholds for the various categories of employment permits so that they are able to benchmarked against the annual change in mean weekly earnings as calculated by the CSO to avoid stagnation.
• Introduce a Seasonal Employment Permit (pilot intended roll out date in 2025), aimed at supporting seasonal needs of certain sectors. This permit type is a short-term employment permit providing the ability to work for a maximum of 7 months per calendar year in a seasonally recurrent employment.
• Change the 50/50 requirements for new companies with no employees.
• Introduce arrangements for agencies and sub-contractors to apply for employment permits.
• Non-consultant hospital doctors who require an employment permit can now be granted a flexible permit which will allow them to work at multiple hospitals without the need for a fresh application for each.

Analysis & Comments:

Deloitte welcomes this new legislation as it brings greater flexibility to both employers and foreign nationals in Ireland when it comes to their ability to work in the State.

The new Act will consolidate and modernise the previous employment permit framework and will continue to make Ireland an attractive destination for skilled workers, with flexibility for current and future labour needs. 

The introduction of new types of permits will also bring a greater variety of workers to Ireland, further increasing the diversity of Ireland’s workforce and allowing for employment opportunities to be afforded to a greater number of people.

The Department of Enterprise, Trade and Employment has stated that the “new law represents the biggest reform of employment permits legislation in over a decade and will result in many positive changes to Ireland’s economic migration policy.”

If you require any assistance with the above update, please do not hesitate to reach out to our team.

How Ireland is Supporting Artists and Production Companies 

Ireland has become a popular destination for the arts, attracting major film and TV productions, as well as artists and creatives from around the world. The country's stunning landscapes, rich history, and talented workforce have made it an ideal location for a wide range of creative projects. The Irish film industry has already had great success, with productions such as Game of Thrones, Star Wars, and Vikings filmed in country.

The Irish film and music industry has been growing rapidly in recent years, creating a range of job opportunities for people with a variety of skills and experience. Ireland's music industry supports a staggering 11,500 jobs nationwide and generates close to half a billion euros annually.¹ Ireland's success in the arts and entertainment industry is due in part to the country's investment in infrastructure and talent. The Irish government has introduced a range of incentives and tax credits to continue to encourage investment in the film industry, as well as specific immigration programs for talent to enter Ireland.
 

Tax incentives

In April of 2024, the Irish government has received approval from the European Commission for an increase in the film tax credit cap to €125 million and an extension of the tax credit to the end of 2028.² The film tax credit was originally introduced in 2015 and has been a major success, helping to boost the Irish film industry and create jobs.

The credit is available to eligible productions that are filmed in Ireland and meet the criteria, such as spending a minimum of €250,000 in the country. The increase in the cap on eligible expenditure related to the cost of production to €125 million signals the Government's intention to support the industry in capitalising on its success in recent years and to make Ireland a global leader in high-quality audio-visual production. This is great news for the Irish film industry and will help to attract even more major global film and TV productions to Ireland. The film tax credit will also be instrumental in creating job opportunities in production areas, as well as in related industries such as hospitality and tourism.

The increase in the tax credit cap to €125 million is a significant boost and will help to attract even more major productions to Ireland. This will not only create jobs in the film industry but also have a positive impact on the wider economy, as productions will need to hire local crew, use local services, and spend money in the local area. The extension of the tax credit to the end of 2028 is also great news, as it provides certainty and stability for the industry. This will help to encourage long-term investment in the Irish film industry and ensure that it continues to grow and thrive.
 

Bringing Talent to Ireland

To support the Ireland’s growing arts industry, both local and global organizations need to be able to support the best in talent from anywhere in the world. Similar to athletes playing at an international level, world class performers for the stage are required to be meet immovable deadlines for an opening night at the theatre or to meet filming deadlines. An immigration system that understands the needs of this industry and can facilitate them is imperative.

Recognizing the significance of these critical roles in Ireland, the Irish government has taken proactive steps to acknowledge their importance and facilitate the necessary permissions. Options for performers, actors and crew who are coming to Ireland for the purpose of work can include:

• For nationals who are members of the European Economic Area (EEA), these individuals can avail of the free movement provisions to enter Ireland for the purpose of work.
• 14 Day Work Permissions: For those who do not hold passports from EEA, this permission allows for short term work up to 14 consecutive days in Ireland. Any non-EEA national can apply for this permission, from their home country or at the airport, depending on what passport they hold.
• Atypical Working Scheme: There have been major changes to this program in recent years to increase the flexibility of this permission that allows work up to 90 days in Ireland. It is well suited to support cast members for the full run of a theatrical performance, or for production teams overseeing stage set up.
• Sport and Cultural Employment Permits: This program was created specifically to support businesses and workers for longer periods of work in Ireland (over 90 days and up to 2 years). The purpose of the program is to bring in top talent that will develop sport and cultural progress within Ireland.

This commitment to flexibility not only benefits businesses but also contributes towards cultural understanding, fosters international collaboration, enriches the local business environment and the overall growth and development of the Irish economy. The Irish government's recognition of the importance of immigration options of the arts demonstrates its commitment to this diverse and dynamic workforce.

Deloitte's team of experts in tax, finance, immigration, and business strategy have provided guidance and support to artists, creatives, and companies seeking to invest in the Irish market. Our firm is always committed to provide seamless immigration experience over the years and recognizes the importance of the entertainment industry to Ireland's economy. This commitment towards the economy not only lies in contributing to its growth but also in enabling the individuals relocate on time to showcase their talent.

_{¹ https://imro.ie/about-imro/research/developing-irelands-music-industry/
² https://www.gov.ie/en/press-release/a7f40-minister-michael-mcgrath-and-minister-catherine-martin-highlight-recent-section-481-improvements-at-ardmore-studios-visit/#:~:text=The%20cap%20on%20eligible%20expenditure,2024%20to%2031%20December%202028.}

What is the change?

With effect from Wednesday, 5th June 2024, temporary measures which allowed Ukrainian nationals to enter Ireland without a valid biometric passport will cease to be in effect.

All third country nationals, including Ukrainians, who are travelling to Ireland must be in possession of a valid biometric passport.

Key points:

• Implementation time frame: The temporary measures will cease on 5th June 2024
• Who is affected: Ukrainian nationals wishing to enter Ireland who are not in possession of a valid, biometric passport.
  • The temporary measures were part of an emergency response to the invasion of Ukraine and allowed people to flee the conflict to safety elsewhere. However, the Irish state has made the decision to move from an emergency response to a more long-term response.
  • Ukrainian citizens remain non-visa required for Ireland, and temporary protection status will not be impacted.
  • However, a valid biometric passport will be needed to re-enter the country if a Ukrainian national on temporary protection status intends to travel outside the State.

Deloitte's view

Deloitte recommends that any Ukrainian citizen currently in Ireland without a valid biometric passport to make enquiries into renewing their expired passport if possible. If you require any assistance with the above update, please do not hesitate to reach out to our team.

Eligible spouses and partners of General Employment Permit and Intra-Company Transfer Employment Permit Holders may seek a Stamp 1G permission
 

What is the change?

Effective immediately, eligible spouses and partners of GeneralEmployment Permit and Intra-Corporate Transfer Employment Permitholders, who have applied for, and have been granted a Stamp 3 permission, will now be registered on a Stamp 1G permission. This willallow the holder to take up employment, without the need to obtain aseparate Employment Permit, of their own.

Key points:

• Implementation time frame: The new eligibility system iseffective immediately.
• Who is affected:
  • A spouse or partner of General Employment Permit (GEP) orIntra-Corporate Transfer (ICT) Employment Permit holder
  • A spouse or partner of a Non-Consultant Hospital Doctor(NCHD) on a Multi-Site General Employment Permit
• Additional information:
  • Next steps:
    • Eligible spouses and partners do not need to make anapplication to the Registration Office to change their currentpermission from Stamp 3 to Stamp 1G or acquire a new IRP. When seeking employment, prospective employers canutilise a copy of the employer notice which explains thetemporary arrangement
  • Summary of conditions:
    • Permitted to work in the State without the requirement toobtain an employment permit
    • Permitted to undertake courses of study in the State
    • Not permitted to establish or operate a business· Not permitted to be self-employed
    • Renewal of the Stamp 1G registration is required annually
  • This does not apply to:
    • All other family members, other than spouses or partners, of Employment Permit, Hosting Agreement or Intra-Corporate Transferee Permit holders
    • A spouse or partner of an Employment Permit, HostingAgreement or Intra-Corporate Transfer Permit holder, who ispresent in the State on a different type of permission, suchas, visitor conditions or Stamp 2 (study)
    • A spouse or partner of an Employment Permit, Hosting Agreement or Intra-Corporate Transfer Permit holder who does not have permission be in the State
    • Stamp 3 holders, who have been issued Stamp 3 permission for other reasons and, are not spouses or partners of an Employment Permit, Hosting Agreement or Intra-Corporate Transfer Permit holder

Deloitte’s view

Deloitte welcomes this change as it further emphasises the government’s aim to create a more streamlined and fairer immigration process not just for principal employees relocating toIreland but their spouses too.

This will enable employers to employee family members of General Employment Permit and Intra-Company Transfer Employment Permitholders without requiring employer sponsorship who historically would have need to apply for a separate employment permit to work in Ireland.

We would hope that the new addition to the eligibility for a Stamp 1G permission continues to encourage highly skilled foreign nationals to fill positions for which local workers are not readily available.

If you require any assistance with the above update, please do not hesitate to reach out to our team.

• New minimum wage levels set for 2024 in Ireland (Dec 2023)
• DETE to Cease Stamp 4 Support Letters (Nov 2023)
  
• Introduction of Irish Resident Permits (IRP) for Beneficiaries of Temporary Protection (Sept 2023)
• Bolivian nationals will now require an entry visa to travel to Ireland (Sept 2023)
• Minister Richmond announces 100 employment permits for Lineworkers (Sept 2023)
  
• Changes to the Atypical Working Scheme effective from 01 January 2023 (Jan 2023)

• The benefits of encouraging an international workforce to come to Ireland (June 2022)