taxnews.ey.comPrint

29 July 2025

Ireland announces upcoming changes in requirements for non-EEA/Swiss/UK circus artists

Effective 1 November 2025, circus artists who seek to work in Ireland and are not citizens of Ireland, Switzerland, the United Kingdom, or the Member States of the European Economic Area (EEA), or the European Union (EU) (hereafter “non-EEA/UK nationals”), will require Irish employment permits and residence permissions to work. The Department of Enterprise, Tourism and Employment (DETE) is now accepting applications for employment permits for circus artists who seek to work in Ireland from 1 November 2025. Applications may be submitted at least 12 weeks before the proposed employment start date to allow sufficient time for application processing. Once the DETE issues the employment permit, individuals from visa-required countries need to obtain a visa to travel to Ireland. Additionally, all employment permit holders, whether visa-required or not, are required to apply for residence permission at the Immigration Service Delivery (ISD) offices upon their arrival in Ireland.

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

* * * * * * * * * *
Attachment

Full text of Tax Alert

Document ID: 2025-1612

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement