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May 17, 2024
2024-1005

Ireland allows eligible spouses and partners of certain employment permit holders to now work without obtaining a work permit

Effective 15 May 2024, eligible spouses and partners of certain Irish employment permit holders who are currently residing in Ireland on a Stamp 3 permission are being issued Stamp 1G permission, which enables them to work or study in Ireland without obtaining a separate permit. Stamp 1G does not allow holders to establish or operate a business (i.e., they cannot be self-employed). Individuals must apply to renew their Stamp 1G registration annually. After five years of residing in Ireland on a Stamp 1G, individuals may be eligible to apply for Stamp 4, which authorizes them to study, work or set up a business in Ireland without holding a separate permit.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

 

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