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On 8 December 2023, the Immigration Service Delivery (ISD) announced that the Irish immigration authorities will allow qualifying holders of expired Irish Residence Permits (IRPs) to enter and depart from Ireland between 6 December 2023 and 31 January 2024 (inclusive) using their expired documents. However, these individuals will be subject to the requirements implemented by airlines and immigration authorities of other countries. The ISD introduced this temporary relaxation for non-EU/EEA nationals who hold expired IRPs and submitted applications to renew their permits prior to their expiry. These individuals are currently facing delays in the processing of renewal applications and may be required to wait for up to four weeks after application approval to receive their new IRP.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.