Living In Ireland Guide to
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Guide to
Living In Ireland
1
Introduction
Established for over 20 years, Irishrelo employs a team of 120 trained professionals supported
over 3,000 families to relocate to Ireland for some of the world’s largest global corporations.
Thanks to the work of the IDA, Ireland has developed a reputation for being one of the best plac-
es in the world to do business. In line with IDA’s Winning Strategy 2015-2019, the focus is on
boosting inward investment in the Regions and, as a result, Irishrelo is supporting clients through-
out all of Ireland.
This guide is ideal for companies relocating employees to Ireland. It includes a wealth of infor-
mation on Ireland to assist overseas employees to settle-in and adjust to life here.
The guide provides the platform for Irishrelo services such as – immigration support, area orien-
tation, home finding, GNIB/PPS registrations, bank account opening, utility connects, ship-
ping/moving services and other ‘soft landing’ services.
If you require any assistance or information, please do not hesitate to contact a member of our
team on +35316757900 or at info@irishrelo.com.
Please note that this document is an interactive document and many of the images and some of
the text bring you to external websites for further information.
DOCUMENT DISCLAIMER
Every care and precaution is taken to ensure the accuracy of the information provided herein but such information is provided without war-
ranties express, implied or otherwise howsoever arising and Irishrelo to the fullest extent permitted by law shall not be liable for any inaccu-
racies, errors, omissions or misleading information contained herein.
2
Table of Contents
Introduction 2
Landscape and Climate 4
Towns and Cities 7
Visas and Immigration 13
Renting In Ireland 15
Irish Schools 18
Cost of Living 20
Banking in Ireland 23
Irish Taxation 26
Driving In Ireland 31
Transportation 35
Medical Information 37
Arts and Culture 40
Leisure Time 42
Eating Out 45
Some Useful Aps 47
3
LANDSCAPE AND CLIMATE
This section provides some basic information on Irelands geography,
major cities and climate.
4
Geography
The Republic of Ireland lies in the north Atlantic
Ocean and is separated from Britain by the Irish
Sea to the west. The north-eastern part of the is-
land (Northern Ireland) is part of the United King-
dom.
Provinces
There are four provinces: Leinster, which covers
the eastern portion of the country around Dublin;
Munster, which covers the south; Connacht, which
covers the west of Ireland; and Ulster, which is pre-
dominantly in Northern Ireland but also covers the
northern tip of the Republic.
Cities
Ireland’s capital is Dublin, a populous and affluent
city whose metropolitan area is home to more
than one-fourth of the country’s total population.
The city’s old dockside neighbourhoods have given
way to new residential and commercial develop-
ment. Cork, Ireland’s second largest city, is a handsome cathedral city and port in the southwest.
Other principal centres include Waterford, Wexford, and Drogheda on the east coast, Sligo in the
northwest, and Limerick and Galway in the west.
Landscape
Ireland has a central plain surrounded by a rim of mountains and hills offering some of the most
varied and unspoilt scenery in Europe. Inland you’ll find bogs, moors, forests, lakes, mountains
and wetlands. Quiet sandy beaches, semi-tropical bays warmed by the Gulf Stream, and rugged
cliffs make up the 5,600km (3,500 miles) of coastline. There are numerous rivers in Ireland, the
longest of which – the River Shannon, at 360 km (224 miles) in length and is one of the country’s
most picturesque.
Atlantic Coast
The magnificent scenery of Ireland’s Atlantic coastline
faces a 2,000-mile- (3,200-km-) wide expanse of ocean,
and its geographic isolation has helped it to develop a
rich heritage of culture and tradition that was linked ini-
tially to the Gaelic language. Find out more about the
Wild Atlantic Way by clicking on the logo.
5
Climate
Ireland’s climate is classified as western
maritime. The predominant influence is the
Atlantic Ocean, which is no more than 70
miles (113 km) from any inland location.
The mild south-westerly winds and warm
waters of the North Atlantic Current con-
tribute to the moderate quality of the cli-
mate. Temperature is almost uniform over
the entire island.
Temperatures
Average air temperatures lie mainly between limits of 39 and 45 °F (4 and 7 °C) in January
and February, the coldest months of the year. In July and August, the warmest months, tem-
peratures usually range between 57 and 61 °F (14 and 16 °C), although occasionally consid-
erably higher readings are recorded.
Sunshine
The sunniest months are May and June, when there is sunshine for an average duration of
5.5 and 6.5 hours a day, respectively, over most of the country, and the ancient patchwork
of fields and settlements making up the landscape glows under a clear, vital light.
Rainfall
Average annual precipitation varies from about 30 inches (760 mm) in the east to more than
100 inches (2,533 mm) in the western areas exposed to the darkening clouds that often
come sweeping in from the Atlantic. The precipitation, combined with the equable climate,
is particularly beneficial to the grasslands, which are the mainstay of the country’s large live-
stock population. Snow is infrequent except in the mountains, and prolonged or severe
snowstorms are rare.
National Meteorological Service
Met Éireann, the Irish National Meteorological Service is the
leading provider of weather information and related services
for Ireland.
6
TOWNS AND CITIES
This segment provides you with some basic knowledge about the
Towns and Cities in Ireland and the top ten tourist attractions by
province.
7
Dublin City
Tourist Attractions – Guinness Hop Store, Phoenix Park, Dublin Castle
Townlands— Malahide, Howth, Monkstown, Dun Laoghaire
Places to Live
Dublin, capital of the Republic of Ireland, is on Ireland’s east coast at the mouth of the River Liffey.
Its medieval buildings include 13th century Dublin Castle and imposing St. Patrick’s Cathedral,
founded in 1191. Temple Bar is a riverside nightlife and cultural quarter, home to the Irish Film In-
stitute. Bustling, largely pedestrianised Grafton Street is the city’s principal shopping area, also
famed for its buskers.
Dublin Villages and Suburbs
Dublin is a city of villages. Each village serves a different purpose and houses a particular breed of
Dubliner. Ranelagh is currently a haven for foodies and coffee connoisseurs, the original small-
town feeling of this village has not been lost. Smithfield centred around the newly developed mar-
ket square on the North side of the River Liffey, Smithfield is where old Dublin tradition meets post
-Celtic Tiger creativity. Howth centred around the picturesque harbour, Howth is arguably one of
Dublin’s most scenic villages. Historically a fishing village, Howth is a haven for foodies as fresh sea-
food is available in abundance Dalkey is Dublin’s original seaside resort village with delightful archi-
tecture with a cosy little village at its core. .
1) Kilmainham Gaol 7) National Botanic Gardens
2) Glasnevin Cemetery Museum 8) Dublin Zoo
3) Croke Park Stadium Tour & GAA Museum 9) Trinity College
4) Chester Beatty Library 10) Christ Church Cathedral
5) Phoenix Park
6) Guinness Storehouse
8
Leinster Carlow, Dublin, Kildare, Kilkenny, Laois, Longford, Louth, Meath, Offaly, Westmeath, Wexford, Wicklow
Tourist Attractions –Kilkenny City, Clonmacnoise, Wicklow
Major Cities and Towns— Carlow, Kilkenny, Drogheda, Dundalk, Navan, Bray
Places to Live
Carlow is the county town of County Carlow in Ireland. It is situated in the south-east of Ireland,
84km/52 miles from Dublin. Carlow Town is the 14th largest urban area in Ireland.
Kilkenny is a medieval town in southeast Ireland. Its grand Kilkenny Castle was built in 1195 by Nor-
man occupiers. The town has many well-preserved churches and monasteries from the 13th centu-
ry. It's also a crafts hub, with shops along its winding lanes selling pottery, paintings and jewellery.
Navan The burgeoning town of Navan lies at the confluence of the rivers Boyne and Blackwater. It is
the county town, or administrative capital, of Co. Meath.
Bray is the biggest town in County Wicklow. It is known as the Gateway to the Garden of Ireland and
is the one of the longest established seaside towns.
Dundalk is the county town of County Louth, Ireland. It is on the Castletown River, which flows into
Dundalk Bay, and is close to the border with Northern Ireland, equidistant from Dublin and Belfast.
Tourist Attractions
1) Glendalough Monastic Settlement 7) Mount Usher Gardens
2) Powerscourt Gardens and House 8) Newgrange
3) Kilkenny Castle 9) Clonmacnoise
4) Dunbrody Famine Ship Experience 10) The Wicklow Way
5) The Bray to Greystones Cliff Walk
6) Irish National Stud & Gardens
9
Munster Cork, Limerick, Clare, Tipperary, Waterford and Kerry,
Tourist Attractions –Ring of Kerry, Rock of Cashel, The Burren.
Major Cities and Towns—Cork, Limerick, Ennis, Killarney, Waterford, Clonmel
Places to Live
Cork City is Ireland's third city (after Dublin and Belfast) and has always been an important seaport.
The city began life as an island and now spans both banks of the River Lee, with watery channels
running beneath some of its main thoroughfares. Sights include St Finn Barre's Cathedral and the
riverside quadrangle of University College.
Limerick is the fourth major city in the Republic of Ireland. Its compact old town is known for the
13th-century King John’s Castle. Limerick is strategically placed at the Heart of the Mid-West Region
with Shannon International Airport close by.
Top 10 Tourist Locations in Munster
1) Killarney National Park (Killarney) 6) Muckross House and Gardens (Killarney)
2) Cliffs of Moher (County Clare) 7) The Dingle Peninsula (County Kerry)
3) Slea Head Drive (Dingle Peninsula) 8) Waterford Crystal (Waterford)
4) Gap of Dunloe (Killarney) 9) Bunratty Castle and Folk Park (Bunratty)
5) Blarney Castle & Gardens (Blarney) 10) Mizen Head Visitor Centre (Goleen)
10Connaught Galway Mayo, Roscommon, Sligo and Leitrim
Tourist Attractions –Galway City, Connemara the Céide Fields, Yeats country ,Surfing
Major Cities and Towns—Galway, Castlebar, Sligo, Carrick on Shannon, Boyle
Places to Live
Galway City is a thriving, bohemian, cultural city on the western coast of Ireland. Along with be-
ing a popular seaside destination with beautiful beaches and long winding promenade, it also has
a buzzing cosmopolitan city centre. The city is a joy to explore with its labyrinthine cobbled
streets, colourful shop facades and busy café/ bar culture. The city is also well known for its
many festivals throughout the year with huge crowds gathering for the annual Galway Arts Festi-
val, Races and numerous other events.
Sligo City is the capital of the Northwest region, is one of Ireland’s largest towns. Sligo offers a
unique destination with the dramatic backdrop of Benbulben.
Top 10 Tourist Locations in Connaught
1) Connemara National Park (Galway) 6) Sightseeing Tours
2) The Great Western Greenway (Westport) 7) Dun Aonghasa (Inishmore)
3) Wild Atlantic Way (Galway) 8) Joyce Country Sheepdogs (Shanafaraghaun)
4) Atlantic Drive on Achill Island (Westport) 9) Quay Street (Galway)
5) Sky road (Clifden) 10) Arigna Mining Experience (Roscommon)
11Ulster Antrim, Armagh, Cavan, Derry, Donegal, Down, Fermanagh, Monaghan and Tyrone.
Tourist Attractions –Giants Causeway, Donegal Coast, Titanic Centre
Major Cities and Towns— Belfast, Derry, Bangor, Ballymena, Letterkenny
Places to Live
Belfast, Northern Ireland’s capital, is a port city known as the birthplace of the RMS Titanic, and for
its political murals, documenting the ‘Troubles’ of the 20th century. In the city’s renovated dock-
yards, the Titanic Quarter includes the Titanic Belfast museum, an aluminium-clad edifice reminis-
cent of a ship’s hull, shipbuilder Harland and Wolff’s drawing offices.
Derry is Northern Ireland’s second city has a great riverside setting, several fascinating historical
sights. A stroll around the 17th-century city walls is a must, as is a tour of the Bogside murals to a
burgeoning live-music scene.
Bangor is a large town in County Down, Northern Ireland. It is a seaside resort on the southern side
of Belfast Lough and within the Belfast Metropolitan Area.
Letterkenny is known as the Cathedral Town, is the largest and most populous urban settlement in
County Donegal and the tidiest in Ireland.
Tourist Attractions
1) Crumlin Road Gaol 7) Stormont Estate and Parliament Buildings
2) Giant's Causeway 8) Marble Arch Caves
3) Titanic Belfast 9) Botanic Gardens
4) City Walls 10) Tollymore Forest Park
5) Carrick-A-Rede Rope Bridge 11) Bangor Castle Walled Garden
6) Dunluce Castle 12) Glenveagh National Park
12VISA & IMMIGRATION
The section describes the Visa and Immigration requirements within
the Irish Republic. It identifies the key documentation that the Irish
Authorities need when relocating to Ireland.
13Before You Move
Having the correct documents with you is an absolute necessity and will make your life much easier.
You should carry the originals with you and keep copies in a secure place in your home country. The
first step of your relocation preparation should be to gather up the following paperwork:
Passports (make sure they are not about to expire – they should be valid for your
entire relocation.
Marriage and Divorce Certificates
Birth Certificates (you will need an original copy of a long version birth certificate
for each dependent child)
Social Security Cards
Driver’s Licences
Baptismal Records (if your children are baptised)
Copies of car insurance and proof of no-claim record
Work Permit (if applicable)
Medical Records for all the family members
6 months bank statements
Visas
If you wish to travel to Ireland or pass through an Irish port in order to travel to another country you
may need an Irish visa. In Ireland, the Irish Naturalisation and Immigration Service (INIS) is primarily
responsible for dealing with immigration and visa matters. A visa is a paper document affixed to a
page of the holder's passport. It permits a person to travel to Ireland during the validity period stated
on the visa. It does not guarantee entry to the State. An Immigration Officer at the port of entry has
the authority to grant or deny admission, and to decide the duration of a person’s stay in the State.
The initial visa that you are issued is a single entry visa and if you wish to travel to other countries dur-
ing your stay in Ireland you will require a multi entry visa. The simplest and most convenient way to
apply for a multi entry visa is by registered post using the Re-Entry Visa Application Form available on
line at www.inis.gov.ie. Postal applications are normally processed within 10 working days. The follow-
ing is a List of the Countries that require a Visa.
Work Permits
A visa does not confer any right to live or work in Ireland. Non-EEA nationals must have an employ-
ment permit to work in Ireland. EEA and Swiss nationals do not need an employment permit. General
Employment Permits are issued by the Department of Jobs, Enterprise and Innovation. An application
for a work permit must be based on an offer of employment.
Non-EEA nationals (with the exception of Switzerland) must register with the local immigration officer
in the area where they intend to live when they arrive in the State. In Dublin you register at the Garda
National Immigration Bureau. Outside Dublin you may register at your local Garda District Headquar-
ters. Employees who have employment permits are obliged to abide by the immigration rules. For fur-
ther information and assistance on visas and work permits, contact info@irishrelo.com
Foreign Embassies The following link provides a list of Foreign Embassies accredited to Ireland.
14RENTING IN IRELAND
This section provides you with some basic information about renting
property in Ireland.
15Finding Accommodation in Ireland
Finding accommodation is perhaps the greatest worry when moving to a new country but be re-
assured, Irishrelo will endeavour to find you the most suitable property to meet your needs. In
Ireland there is no such thing as a multiple listing service so if you are doing your own research
before you arrive you can use the following websites to check the rental market. Please be ad-
vised that guidance is required when selecting a suitable property in a new country. Also be
aware that some of the listed properties may no longer be available on arrival as property de-
mand in Ireland is currently very high. For further information and assistance on accommodation
in Ireland contact info@irishrelo.com
Furnished housing, whether apartments or houses, is much easier to find than unfurnished.
When you rent, your landlord will provide you with a written
lease/contract that will most likely include the following terms:
Amount of rent, how and when it is to be paid
Term of the rental
Relevant names, addresses of landlord, tenant, agent
An inventory of the property
Statement of basic rights of landlord and tenant
Documents you need to rent a property:
Form of Identification
Letter from employer
Reference from previous employer
Property Types
Irish properties come in the following forms. A Detached house is not connected to any other
building . A Semi-detached house is one that is joined to another similar house on only one side.
A Bungalow is a house that usually has only one storey (= level), sometimes with a smaller upper
storey set in the roof.
Utilities You are Responsible for
When you rent a house you may be responsible for standard utility costs such as, Electricity, Oil
or Gas for heating, Phone, Broadband and TV services, Refuse collection, Water Charges and
having a Television License.
Private Residential Tenancy Board
As a statutory body, the PRTB has been responsible for the operation of a national registration
system for all private residential tenancies and for providing a more timely and cost effective dis-
pute resolution service, as well as disseminating information, carrying out research and offering
policy advice regarding the rental housing sector.
16National Rental Prices
Over the last 10 years, Daft.ie has collected a vast amount of data on the Irish property market.
In 2014 alone, over 140,000 properties for sale were advertised on the site. The following is a
snapshot of rental price % changes over the last year and the average rental costs by county.
17IRISH SCHOOLS
This brochure provides you with some basic information about Irish
schools.
18School Types
If you are moving to Ireland and you have a child of school-
going age, you will need information about the educational
choices available to you and the procedures involved in
getting your child enrolled. For further information and as-
sistance on Irish Schooling, contact info@irishrelo.com
Pre School (Ages 3 to 5)
The Early Childhood Care and Education (ECCE) Scheme provides a free year of early childhood care
and education for children of pre-school age. In general, children are eligible for the ECCE scheme if
they are aged over 3 years 2 months and less than 4 years 7 months on 1 September of the year that
they will be starting. The upper age limit can be extended in some cases.
The State pays a capitation fee to participating playschools and day-care services. In return, they
provide a pre-school service free of charge to all children within the qualifying age range for a set
number of hours over a set period of weeks
Primary or National School (4 to 13)
Your child will not be obliged to attend school before the age
of 6. However, it is common for Irish children to attend
school at 4 or 5. As a result, the youngest classes in the pri-
mary school system incorporate much of what would be con-
sidered "pre-schooling" in other countries. The Irish school year for primary school children stretch-
es from 1 September to 30 June approximately. Children attend primary school from around the age
of 4 or 5 years until they are 12 or 13 years of age. The primary school cycle is 8 years long. Schools
generally have 2 years of infant classes, followed by class 1 to class 6.
Secondary or High School (Ages 12 to 19)
The Irish secondary (also known as post-primary) school cycle is generally 5 or 6 years long. Children
begin their secondary school studies around the age of 12 and leave around the age of 17 or 18, hav-
ing taken 2 State exams in that period. The minimum school leaving age is 16 years or the comple-
tion of 3 years of post-primary education, whichever is the later. Most schools offer students the op-
tion of a Transition Year after they have completed the first 3 years of secondary education. This al-
lows students to explore non-academic interests, whether they are social, creative or linked to the
world of business. At the end of the first 3 years students sit the Junior Certificate examination and
after that they may choose from 3 different Leaving Certificate programmes. They can take the tradi-
tional (established) Leaving Certificate or they can choose from the Leaving Certificate Vocational
Programme or the Leaving Certificate Applied Programme, both of which focus on a student's more
practical and technical abilities.
Parenting and Education website
19COST OF LIVING
This section provides you with some basic information about renting
property in Ireland.
20Cost of Living in Ireland
The Cost of Living is the mount of money needed to sustain a certain level of living, including
basic expenses such as housing, food, taxes, and healthcare. Cost of living is often used when
comparing how expensive it is to live in one city versus another. Cost of living can be a signifi-
cant factor in personal wealth accumulation because a smaller salary can go further in a city
where it doesn't cost a lot to get by, while a large salary can seem insufficient in an expensive
city. The cost of living in Ireland is manageable, but varies depending on the town or city. Dub-
lin is the most expensive area to live.
Numbeo
Numbeo is the world’s largest database of user
contributed data about cities and countries world-
wide. Numbeo provides current and timely information on world living conditions including
cost of living, housing indicators, health care, traffic, crime and pollution.
Expat Arrivals
are dedicated to providing comprehensive, authoritative
and up-to-date destination information for business trav-
ellers, holidaymakers and expatriates.
What is Expatistan?
Expatistan is a cost of living calculator that allows you to com-
pare the cost of living between cities around the world. The
comparisons allow you to get a better understanding of the cost
of living of any city before you move there.
21Average Costs for Good and Service in Ireland
Restaurants Avg Cost €.
Meal, Inexpensive Restaurant 15.00 €
Meal for 2 People, Mid-range Restaurant, Three-course 55.00 €
McMeal at McDonalds (or Equivalent Combo Meal) 7.50 €
Domestic Beer (0.5 liter draught) 4.70 €
Imported Beer (0.33 liter bottle) 4.90 €
Cappuccino (regular) 2.77 €
Coke/Pepsi (0.33 liter bottle) 1.47 €
Water (0.33 liter bottle) 1.19 €
Markets Avg Cost €
Milk (regular), (1 liter) 1.03 €
Loaf of Fresh White Bread (500g) 1.46 €
Rice (white), (1kg) 1.79 €
Eggs (12) 2.55 €
Local Cheese (1kg) 9.29 €
Chicken Breasts (Boneless, Skinless), (1kg) 8.67 €
Beef Round (1kg) (or Equivalent Back Leg Red Meat) 10.94 €
Apples (1kg) 2.17 €
Banana (1kg) 1.57 €
Oranges (1kg) 2.17 €
Tomato (1kg) 2.58 €
Potato (1kg) 1.51 €
Water (1.5 liter bottle) 1.34 €
Bottle of Wine (Mid-Range) 10.00 €
Pack of Cigarettes (Marlboro) 10.00 €
Transportation Avg Cost €
One-way Ticket (Local Transport) 2.50 €
Monthly Pass (Regular Price) 100.00 €
Taxi Start (Normal Tariff) 4.20 €
Taxi 1km (Normal Tariff) 1.10 €
Gasoline (1 liter) 1.38 €
Utilities (Monthly) Avg Cost €.
Basic (Electricity, Heating, Water, Garbage) for 85m2 Apartment 150.43 €
1 min. of Prepaid Mobile Tariff Local (No Discounts or Plans) 0.25 €
Internet (10 Mbps, Unlimited Data, Cable/ADSL) 38.00 €
22BANKING IN IRELAND
This section provides you with some basic information about banking
in Ireland.
23Banking in Ireland
The main banks in Ireland are Bank of Ireland, Allied Irish Bank, Ulster Bank and Permanent tsb, all
of which offer convenient online banking options. To open a bank account, you’ll simply need to
bring photo ID (e.g. passport or driver’s license) and proof of address to your branch. If you’ve no
Irish proof of address (phone bill etc.), you can ask your employer for a letter stating that you have
recently arrived in Ireland and have started work but cannot yet provide evidence of your Irish ad-
dress. A Personal Public Service (PPS) number is a unique number that government bodies and
others will use to identify you. You will need this number when setting up a bank account.
How Banking Works in Ireland
HBWI is a website that attempts to assemble a significant collec-
tion of unbiased information on banking in a single source. The
collection is an attempt to answer some of the most frequently
asked questions on banking. Questions range from "How do
cheques work?" to "Are my deposits guaranteed?" to "How can I
cancel a Direct Debit" to "What is a clearing system? HBWI is in-
tended for personal customers and small businesses
Overview
Ireland is one of the highest users of cash, and consequently, Irish people
are among the highest users of ATMs. All Irish ATMs are owned by the
banks, and each bank is linked to the others through bilateral arrange-
ments, so that ATM cards issued by one bank may be used in the ATM of
the other. Additionally, most banks are linked to the Mastercard and/or
Visa systems, so that a wide variety of international cards can be accepted
by Irish ATMs.
24Useful Websites
Find below some links to some useful websites for additional information about banking in Ire-
land.
What is bonkers.ie?
bonkers.ie is a free-to-consumer, impartial online com-
parison and switching service which helps you to Com-
pare Digital TV, Broadband & Home Phone, Credit
Cards, Prepaid Money Cards, Gas & Electricity prices,
Personal Loans, Mortgages, Savings Accounts, and Current Accounts. their aim is to help you
take advantage of the best prices and services on offer from Irish suppliers. bonkers.ie is accred-
ited by the Commission for Energy Regulation as an impartial, accurate and independent suppli-
er of energy price comparisons.
Ask About Money
Ask About Money describes itself as an ‘online community that
offers independent financial advice about Irish financial issues
to all comers’. An online forum allows you ask questions and
get quick responses. Ask about money gives you more free-
dom to seek the information that you’re looking for which can
be useful if you haven’t found the exact information else-
where. It’s a place to seek answers to questions and it well-
organised, updated daily and links off to other really useful
places.
ConsumerHelp
Consumer Help is a great all-rounder site for overall fi-
nancial advice. However, it differs from other websites
in that it focuses solely on the consumers’ point of view.
This means the advice you’re getting has been written
with you in mind, so the website feels very accessible
and un-intimidating.
Irish Times Currency Converter
Click on the image to launch the Irish Time currency con-
vertor.
25IRISH TAXATION
This section provides you with some basic information about Irish
Taxation rules and definitions.
26Irish Taxation
How do I know if I am resident in Ireland for a tax year?
Your residence status for tax purposes is determined by the number of days that you are present in
Ireland in a tax year. You will be resident in Ireland for a tax year in either of the following circum-
stances:
If you spend 183 days or more in Ireland during a tax year or,
If you spend 280 days or more in Ireland over a period of two consecutive tax years, you will
be regarded as resident for the second tax year. For example, if you spend 140 days here in
Year 1 and 150 days here in Year 2, you will be resident in Ireland for Year 2.
What income will I be chargeable to tax on in Ireland? You will be taxed on your worldwide income,
for a tax year, that you are resident, ordinarily resident and domiciled in Ireland for tax purposes.
I am coming to Ireland to take up a temporary employment and will not become resident for Irish
tax purposes. How will I be taxed? What tax credits am I entitled to receive? A proportionate of tax
credits are available to non resident Irish citizens, and to citizens, subjects or nationals of another EU
Member State and to residents or nationals of a country with which Ireland has a double taxation
agreement. The proportion of credits due are determined by reference to your income for the tax year
which is subject to Irish tax, over your income from all sources. However, residents of another Mem-
ber State of the European Union are entitled to full personal tax credits in respect of any tax year that
75% or more of their worldwide income is taxable in Ireland.
Do the days I spend in Ireland have to run consecutively in order for me to be considered resident in
Ireland for a tax year? No. It does not matter if you come and go several times during the tax year or
if you are here continuously. A count is made of the total number of days you spend in Ireland for any
purpose in each year.
Income Tax
Nearly all income is liable to tax. Tax on income that you earn from employment is deducted from
your wages by your employer on behalf of the Irish Government. This is known as Pay As You Earn
(PAYE). The amount of tax that you have to pay depends on the amount of the income that you earn
and on your personal circumstances. There are a range of income tax reliefs available that can reduce
the amount of tax that you have to pay. The Universal Social Charge (USC) is a tax on your income. It is
charged on your gross income before any pension contributions or PRSI.
Determination of tax credits and standard rate cut-off point
At the start of the tax year, the Revenue Commissioners will send you a Notice of determination of tax
credits and standard rate cut-off point. This shows the rate of tax that applies to your income and the
tax credits that reduce the tax payable. Revenue will also send a summary of this certificate to your
employer so that your employer can deduct the correct amount of tax. If your circumstances change
during the year Revenue will issue a revised certificate.
If you are changing job or starting work for the first time, and your employer has not received this in-
formation from Revenue or a previous employer, you will be taxed on a temporary basis called emer-
gency tax. You can get more information about tax and starting work or changing job.
27Tax rates and the standard rate cut-off point
Tax is charged as a percentage of your income. The percentage that you pay depends on the amount
of your income. The first part of your income, up to a certain amount, is taxed at 20%. This is known
as the standard rate of tax and the amount that it applies to is known as the standard rate tax band.
The remainder of your income is taxed at the higher rate of tax, 40%.
The amount that you can earn before you start to pay the higher rate of tax is known as your stand-
ard rate cut-off point. See case studies for an example of how to calculate income using tax rates and
the standard rate cut-off point.
Tax Credits
Tax credits reduce the amount of tax that you have to pay. Tax credits are deducted after your tax
has been calculated and so a tax credit has the same value to all taxpayers. After your tax is calculat-
ed, as a percentage of your income, the tax credit is deducted from this to reduce the amount of tax
that you have to pay. So a tax credit of €200, for example, will reduce your tax by that amount.
You may be entitled to various tax credits depending on your personal circumstances. You can get
more information about the different types of tax credits and reliefs and the tax reliefs available for
people with disabilities. If you are entitled to tax credits that are not listed on the Notice of determi-
nation of tax credits and standard rate cut-off point that you get from Revenue, you should contact
Revenue to inform them.
Marriage or civil partnership
If you are married or in a civil partnership, this may affect your tax bands and tax reliefs. More infor-
mation can be found on our document Taxation of married people and civil partners.
What is a PPS Number?
A Personal Public Service (PPS) number is a unique number that government bodies and others will
use to identify you. You will need this number for tax purposes and will need to inform your employ-
er as soon as you get it. You might also need to use this number when applying for access to other
public services and when setting up a bank account. A PPS Number is similar to the National Insur-
ance Number in the UK, and Social Security Number in the USA.
Tax Terminology and Definitions
Pay As You Earn (PAYE)
PAYE is basically income tax. Your employer takes it from your salary every time you are paid. PAYE
in Ireland is 20% of incomes up to €32,800 and then 40% above this threshold.
Pay Related Social Insurance (PRSI)
Is Pay-related Social Insurance. Both you and your employer pay PRSI. You build up your contribu-
tions over time and then you’ll be entitled to draw them if you need to at a later date if you become
ill or are made redundant.
28Universal Social Charge (USC)
The USC is a tax that has replaced the income levy and the health levy. The amount you pay is calcu-
lated on a weekly or monthly basis.
Voluntary contributions
Voluntary Contributions are PRSI contributions that you can decide to pay if you are in the 16 – 66 age
range and are no longer covered by compulsory PRSI by way of insurable employment, self-
employment or credited contributions.
Personal Retirement Savings Account contribution (PRSA)
This is a long term personal retirement account. You can make contributions on a regular basis direct-
ly from your salary. You can get tax-relief on these payments. Make sure that you get some profes-
sional advice before signing up to a PRSA.
Gross Pay
This is the total amount that you are being paid before all of your deductions are made.
Net Pay
This is the amount you will get after paying all of your taxes and contributions – it’s the take home
pay!
Useful Websites
Revenue Website
Visit the Revenue Site for more information.
Deloitte Tax Calculator
The Deloitte Tax Calculator can help you calculate your tax.
29Tax Rates and Credits 2016
For Further information on Budget 29016 you can go to the KMPG site.
30DRIVING IN IRELAND
This section provides you with some basic information about driving
licences, rules of the road, car tax, insurance and car maintenance.
31Driving in Ireland
Rules of the Road
The rules of the road are for all road users – drivers, pedestrians, motorcy-
clists, horse riders and cyclists. You must have a satisfactory knowledge of
these rules to get a driving licence. Learning about road safety doesn’t
stop once you pass a driving test. It takes a lifetime. You need to update
your skills and knowledge and be aware of changes to road traffic laws.
This is why you should understand and obey these rules whether you are
learning to drive or have been driving for many years.
Road Safety Authority
The aim of the Road Safety Authority is to save lives and prevent injuries by reducing the number
and severity of collisions on the road. The RSA aim to provide a safe environment for all road users
and promoting the efficient use of the road network. The RSA works to im-
prove road safety in Ireland by:
Improving vehicle standards Establishing and monitoring a standard for
driver instruction
Overseeing the system of driver licensing and undertaking certain en-
forcement activities
Driving Licences
If you have a driving licence issued by an EU member state you can drive in Ireland as long as your
existing licence is valid. If you wish to exchange your driving licence for an
equivalent Irish driving licence, you must do so within 10 years of your driving
licence expiring. If foreign Driving Licence has expired, it must be accompa-
nied by Certified Details or letter of entitlement from the Issuing Authority.
Where a driving licence has been issued on foot of an exchange from a coun-
try that Ireland does not have an exchange driving licence policy with then
Ireland cannot exchange the driving licence.
Ireland has agreements with certain other countries/states that designates them as recognised
states for the purposes of driving licence exchange. These are, Australia, Gibraltar, Guernsey, Isle of
Man, Japan, Jersey, South Africa, South Korea, Switzerland, New Zealand, Taiwan , Ontario and Man-
itoba Canada.
International Driving Licences
You are still required to produce your own licence for inspection when hiring a vehicle in Ireland an
IDP (International Driving Licence) should be seen as a translation of your licence and not a replace-
ment. All countries in the EU and European Economic Area (EEA) – EU plus Norway, Liechtenstein
and Iceland – benefit from a 'mutual recognition' agreement in respect of driving licences.
32Driving in Ireland
You must hold a current and valid licence from the country you are resident in. EU/EEA licence
holders who are resident in Ireland may apply for an IDP here. There are two types of IDP:
1949 UN Convention IDP. More common type; recognised in most countries
1926 UN Convention IDP. Needed for driving in Brazil, Iraq, Nigeria and Somalia
If you are from an EU/EEA country and possess a full valid driving licence from your home coun-
try, you will need to supply a copy of a utility bill (electricity, telephone or gas) showing your ad-
dress in Ireland. You will also be required to sign a declaration of residency on the application
form. Apply to
AA
61A South William Street
Dublin 2
Tel: (01) 617-9988
Who is ineligible?
You cannot be issued with an IDP in Ireland if you are from outside the EU or EEA.
Where can I use my IDP?
You can use your permit in any of the countries that have signed the 1926 or 1949 UN Convention
on road traffic. In addition, many other countries that are not signatories to the 1949 convention
recognise the IDP and accept it in their territory. You should contact your embassy or consulate in
advance of travel to confirm whether or not an IDP is recognised by Ireland. Note: even when you
hold an IDP, you should always carry your own driving licence when travelling in Ireland, as you
may be required to produce this licence for inspection, for example, when hiring a car.
Holder of driving licences from other countries
If you are not from any of the above countries, (for example The United States), and you hold a
national driving licence or an international driving permit from your own country, you may drive
in Ireland for the duration of your temporary visit (up to 12 months). If your stay in Ireland will be
more than 12 months you can apply for an Irish driving licence but you will need to go through
the full driver licensing procedure. You must first pass a driver theory test , apply for a learner
permit, complete a course of Essential Driver Training(EDT) and pass your driving test in Ireland. If
you pass your driving test, you can then apply for a full Irish driving licence. lease click here for in-
formation on how to apply for a first time Learner Permit.
How do I apply for a Driving Test?
Before you apply for a driving test you must complete Essential Driver Training (EDT) which is a
mandatory training course that teaches fundamental driving skills to learner car drivers. The Es-
sential Driver Training course is made up of 12 one-hour lessons, which you must complete before
taking your Driving test. You can apply for a driving test as follows at drivingtest@rsa.ie.
33Road Tolls
eFlow is the operator of the barrier-free tolling system on Dublin’s
M50 motorway and a provider of electronic tags for use on all toll
roads in the Republic of Ireland.
Car Maintenance – the NCT Scheme
If your car is over four years old, it will need to be tested or have an
NCT (National Car Test) every two years and if your car is over ten
years old; every year. This must be carried out in one of the National
Car Test Centres around Ireland. A valid and current NCT disk must be
displayed on your car at all times. More information can be found on
the National Car Testing Service website.
Vehicle Tax
It is a legal requirement to have Vehicle Tax if you
want to drive your car in a public place. Vehicle tax
is dependent upon the vehicle engine size and for
newer cars, CO2 emission levels. You must also dis-
play evidence that you have paid this Vehicle Tax, with a current Tax Disc displayed on the wind-
screen of your vehicle. Failure to do so is considered a motoring offence. Information regarding
the payment of the Vehicle Tax and other relevant details can be found on the Motor Tax web-
site.
Car Insurance
It is a legal requirement to have motor insurance if you want to drive your car in a public place
and you must produce a current Certificate of Insurance to pay motor tax. Failure to have motor
insurance when driving is a very serious offence and drivers will incur fines, penalty points and
may be disqualified from driving. Motor insurance is about protecting other road users as op-
posed to the driver of the insured vehicle and it is not an optional extra. Insurance companies
provide motor insurance and unlike road tax, there is no such thing as a "standard" rate.
Documents that should be in your car
You are legally required to carry your Driving Licence, Insurance papers and Registration papers
(proof of ownership) with you at all times. If you have a hire car, you will need to carry all the
necessary documents with you at all times. If you fail to produce these documents, the Gar-
daí/Police may ask you to present them at a Garda Station within a specified number of days.
Accidents and Emergencies
If you have an accident contact the Gardaí (Police) straight away on 999 or 112.
34TRANSPORTATION
This section provides some information about public and private
Transport in Ireland.
35Public Transport
There is a range of public bus transport services (both private and State-owned) offering services on a
number of routes.
Bus Services
Bus Éireann is a bus and coach operator providing services through-
out Ireland with the exception of Dublin Region bus services which
are provided by Dublin Bus.
Dublin Bus which operates the Public Service Obligation network in
the Dublin Area. It covers a region from Newcastle in County Wicklow
to the south, Balbriggan in north County Dublin and Maynooth in
County Kildare to the west.
Private Bus Operators can be found in the Transport for Ireland website.
Trains
InterCity and Commuter rail services are provided by Iarnród Éireann in the Republic of Ireland and by
Northern Ireland Railways in Northern Ireland. Most routes in the Republic of Ireland radiate from
Dublin. Northern Ireland has suburban routes from Belfast and
two main InterCity lines, to Derry and cross-border to Dublin.
Iarnród Éireann or Irish Rail is the operator of the national rail-
way network of Ireland.
Dublin Light Rail
Luas There are two Luas tram lines, the Red line and the Green
line. The Red Line is 20kms in length and has 32 Stops. The Red
Line runs from Tallaght to The Point and from Saggart to Con-
nolly. The Green Line is 16.5km in length and has 22 Stops. The
Green Line runs from Brides Glen to St. Stephen’s Green
through Sandyford.
DART In Dublin, the electric rail system called the DART (Dublin
Area Rapid Transit) is a quick and easy way to get around Dublin.
It runs along the coast of the Irish Sea from Malahide or Howth in
north County Dublin southwards as far as Greystones, Co Wick-
low.
Taxis The Taxi Driver must have a good knowledge of major
routes and destinations, and must follow any direction or route
chosen by the passenger. The vehicle must be clean and road-
worthy. The Taxi Driver must offer reasonable assistance with lug-
gage. The Taxi Driver must carry guide dogs, assistance dogs and
mobility aids for passengers who need them, at no extra charge. The driver display card must be clear-
ly visible on the dashboard of the vehicle at all times.
36MEDICAL INFORMATION
This section provides some information about the Medical services
within Ireland.
37Medical Services
Introduction to the Irish healthcare system
The Irish healthcare system is divided into public
and private services. Both services are provided by
GPs and the Health Service Executive (HSE) is re-
sponsible for providing public and community
health services. There are three types of hospitals, HSE hospitals, voluntary hospitals and private
hospitals. For a more comprehensive guide to the Irish Health Service go to www.hse.ie.
Public Health Care
If you are “ordinarily resident”, you can access a range of public
health services that are free of charge or subsidised by the Irish
government. Generally, if you are living here and intend to continue
to stay here for at least a year, you will be considered “ordinarily
resident”.
There are two types of patient in the public healthcare system:
Category 1 - People with Medical Cards (full entitlement to access public health services)
Category 2 - People without Medical Cards (limited access to public health services).
Public health services are provided in HSE hospitals and public voluntary hospitals and in practice
there is very little difference between these two types of hospital. Most of these hospitals also pro-
vide private health care but they must clearly distinguish between public and private beds.
There are a number of purely private hospitals that operate independently of state health services. If
you opt for private care in a private hospital, you must pay the full cost of treatment and mainte-
nance.
Accident and Emergency
Emergency health services in Ireland provide medical attention for illnesses or injuries requiring im-
mediate treatment. Typical examples of injuries that may require emergency health services include
those resulting from accidents, heart attacks or other sudden illnesses.
Emergency health services are usually delivered by a general practitioner (GP), ambulance personnel
or by attendance at the Accident and Emergency Department of an acute hospital.
The Department of Health has overall responsibility for policy on accident and emergency health ser-
vices in Ireland. The Health Service Executive (HSE) has responsibility for the delivery of public health
emergency health services.
Dial 999 immediately for emergencies. Every second counts in emergency situations.
38Private Healthcare
You can avail of private health care if you can pay for it directly or you are covered by a private
health insurance policy. Some employers offer health insurance as part of an employment package.
It is usual practice that no immediate private health insurance coverage is available for medical con-
ditions existing before taking out a private health insurance policy.
I want to buy private health insurance, how can I do this?
You can contact one of the private health insurers in Ireland.
VHI (Voluntary Health Insurance): www.vhihealthcare.ie
Laya Healthcare: www.layahealthcare.ie
Aviva Health: www.avivahealth.ie
GloHealth: www.glohealth.ie
Doctors
A General Practitioner (GP) is a doctor who provides health services to people in his/her surgery or in
the patient’s home. If you do not have a Medical Card or a GP Visit Card you will have to pay for the
service. There are no set fees in Ireland for GP services. If you wish to check costs, contact your local
surgery directly. At present, charges are approximately €60 per visit.
Children's Hospitals
Children may be treated in public or private hospitals on the same basis as adults. There are a num-
ber of specialist children's hospitals. Entitlement to hospital services is the same in these hospitals as
in public and voluntary hospitals generally. These hospitals provide in-patient services, out-patient
services, day care, accident and emergency services and specialist services for children.
Dentistry
Dental Services in Ireland are provided by two main types of service:
Private Dentists, who see their own patients and also many of whom
provide services for people with medical cards.
HSE Dental Clinics, who provide services for children of school-going age.
This service is accessed through screening appointments in your child's
primary school.
Ambulance Service
At some point, most people will need to get help because of an accident or a medical emergency.
Who do you call to get help? Always call 999 in a medical emergency, that is if someone is seriously
ill or injured and their life is at risk. For example if someone has lost consciousness; fits that are not
stopping and is in an acute confused state; persistent, severe chest pain; breathing difficulties; se-
vere bleeding that can't be stopped.
If you or someone else is having a heart attack or stroke, call 999 immediately. Every second counts
with these conditions.
39ARTS AND CULTURE
This section provides you with some basic information about Irish Arts and Culture and
identifies some of the more popular museums and historical sites.
40Arts and Culture
Irish poetry has a long and complex history. The Irish language has one of the oldest vernacular
literature and poetry traditions and represents a more or less unbroken cycle from the 6th cen-
tury to the present day.
Literature
For a relatively small country, Ireland has made a huge contribution to world literature. There
are many world famous Irish writers, poets and playwrights from Ireland including Seamus Hea-
ney, Jonathan Swift, William Butler Yeats, Bram Stoker, James Joyce, Oscar Wilde, Samuel Beck-
ett, Brendan Behan and George Bernard Shaw to name but a few.
Art Galleries
The following are selection of Art Galleries worth visiting all of which are free.
National Gallery of Ireland (Dublin)
Hugh Lane Gallery (Dublin)
Royal Hospital Kilmainham (modern art Dublin)
Irish Theatre
Irish Theatre is a comprehensive multimedia directory
of professional drama, dance and opera in Ireland,
North and South. Containing detailed information on
130+ theatre, dance and opera companies, 100+ ven-
ues and networks, and 30+ theatre and arts festivals, the directory also houses listings on fund-
ing bodies, training and support organisations, actor and literary agencies and international per-
forming arts festivals and networks. The site features links to latest Irish theatre news, as well as
current and upcoming theatre events around Ireland.
Notable Museums
Chester Beatty Library (Dublin)
Trinity College Library Dublin (Dublin)
National Museum of Ireland - Country Life (Castlebar)
National Museum of Ireland - Decorative Arts & History
Irish Historical Sites
Irish National Heritage Park (County Wexford)
Dublinia: Experience Viking and Medieval Dublin (Dublin
Arts Council Ireland
The Arts Council of Ireland is the Irish government agency for develop-
ing the arts. They work in partnership with artists, arts organisations, public policy makers and
others to build a central place for the arts in Irish life.
41LEISURE TIME
This section provides you with some basic information about Irelands culture and the
identifies some of the popular festivals to attend.
42Leisure in Ireland
Ireland is a great place for getting out and about. Cycling is one of the best ways to appreciate the
quiet pleasures of the Irish countryside, while walkers can take advantage of generally free access
across much of the countryside and a number of waymarked trails. With over 120 sailing and
yacht clubs, plenty of lakes, rivers and sheltered coastline to explore and some great beaches for
surfers, there are many opportunities for water sports enthusiasts, too.
Cycling
Although some of Ireland's coastal areas are mountainous, the sheltered valleys and the gently
undulating central plain are excellent for easy cycling. Roads are well-maintained and most are
very quiet.
Fishing
Being blessed with many rivers and streams and over 5500km of coastline, Ireland offers excel-
lent fishing. Atlantic coast, sea angling is possible from piers, rocks, in the surf or during a day's
boat excursion, which can be organised locally.
Golf
There are 350 golf courses run by the Golfing Un-
ion of Ireland, and many people come to Ireland
specifically for a golfing holiday. Green fees are
relatively inexpensive when compared with the
UK. Beautiful courses are set both by the sea and
inland.
Hiking
Ireland's vast countryside makes it ideal for walkers of all levels. Plus, the mild climate means that
the mountains are accessible all year round. The beautiful scenery of the Wicklow Mountains is
just one hour's drive from Dublin. More adventurous hikers may want to tackle Ireland's highest
peak, Carrauntoohil (1041m) in Macgillycuddy's Reeks, in the far southwest of the country.
Horse Riding
Horse riding is one of Ireland's principal tourist
attractions. Facilities are found all over the country,
offering a range of beautiful trail rides as well as ex-
citing racecourses for spectators. The principal
racecourses are at Leopardstown, Fairyhouse, The
Curragh and Punchestown
Shopping
Ireland has many fine handmade products. Handmade clothing and linen is of high quality. The
famous Aran sweater is sold throughout the country, though it's found in most abundance in
County Galway. County Donegal is famous for its tweeds. Irish linen comes in the form of every-
43Useful Websites
Find below some links to some useful websites for entertainment in Ireland.
Entertainment.ie
The website provides the latest news and reviews of the latest
programs and films for TV and Cinema. It provides information
on upcoming comedy, festivals and theatre shows and gigs in
Ireland.
Discover Ireland
Discover Ireland is operated by Fáilte Ireland, the National Tour-
ism Development Authority, and features comprehensive infor-
mation and listings for Irish accommodation, activities, events,
tourist attractions and Irish holiday special offers.
Lonely Planet Ireland
The Lonely Planet website contains a vast amount of infor-
mation on tourist sites, restaurants, fun activities and events
within Ireland. You can easily find a local activity or event of
interest and within your budget.
Parks and Gardens
Phoenix Park
National Botanic Gardens (Dublin)
Powerscourt Gardens and House (Enniskerry)
Wicklow Mountains National Park (Glendalough Village)
Mount Usher Gardens (Ashford)
Muckross House and Gardens (Killarney)
Bog of Allen Nature Centre, Lullymore, Rathangan, Co. Kildare
Newgrange Open Farm, Slane, Co Meath
Heywood Gardens, Ballinakill, Co Laois
44EATING OUT
This section provides you with some basic information about eating out in Ireland. It
recommends where to eat and describes some of Irelands most popular food and
recipes.
45Irish Food
Ireland is a farming country noted for its meat, bacon, poultry and dairy produce. The surrounding
sea, inland lakes and rivers offer fresh fish including salmon, trout, lobster, mussels and periwinkles.
Dublin has a wide selection of restaurants and eating venues to suit every taste and budget, as do the
other major towns.
National specialties include Dublin Bay prawns, oysters
served with Guinness and wholemeal bread, Irish stew
(made with mutton, lamb or juicy beef, and usually
served with potatoes, stock, onions, carrots and garlic),
Colcannon (a mixture of potatoes and cabbage cooked
together), soda bread, and Soufflé made with carrageen
(a variety of seaweed). The potatoes in Ireland are fresh
and fabulous – try delicious "chips" (like hearty fries). In
the afternoon, take a break for tea. You'll find delicious
apple pie with thick cream, cakes, and fruit desserts in
delightful tea shops all over Ireland. ‘Tea' is often almost a full meal with sandwiches and cakes.
Cooking Courses
Impress your friends back home with an authentic Irish meal! Ireland has recently become a popular
destination for food lovers. Cooking courses are available throughout the country from formal teach-
ing schools which offer year round classes, to smaller, informal courses run by enthusiastic chefs in
rural restaurants. Enquire at your hotel or favourite restaurant.
Eating Out
The Dining Room site brings you Ireland's delicious new din-
ing guide, a place on the web to celebrate amazing culinary
destinations and a room for real foodies to consume News, Reviews, Offers, Recipes, Celebrity Top
10s and lots more.
Menu Pages Discover some of the best Irish restaurants on
MenuPages.ie where you can view menus and Book tables
online.
Georgina Campbell Guides is a family-run, hospi-
tality guide with a big reputation, that specialises
in Irish food, hospitality and travel. The hospitality
guide will lead you to the very best places to eat, drink and stay
wherever you are on the island of Ireland.
Irish Pubs
Over the last decade, the island’s pubs have transformed them-
selves into dens of gourmet delights. You can sip an Irish craft
beer or stout while tucking into great local gastropub favourites
such as fish and chips (fries), Irish stew, oysters, and beef and
Guinness pie. 32 Irish pubs recently made it onto Michelin’s
Eating Out In Pubs guide for 2016.
46You can also read
