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