Ireland’s Immigration Service Delivery (ISD) has announced changes to immigration requirements for non-European Economic Area (EEA) nationals over the Christmas period.Non-EEA nationals who hold an Irish Residence Permit (IRP) that is covered by the current extension of permissions to 15 January 2022, can use their IRPs to travel back into Ireland before this date, even if the IRP card has expired.  Additionally, the re-entry visa requirement for children under 16 years of age has been suspended until 15 January 2022.2


Employers should note that where their employees’ IRPs are covered by the current extension to 15 January 2022, the employees will be able to travel back into Ireland up until this date, even if their own IRP card has expired.  This should help relieve any anxiety, stress, and/or administrative burden around this issue as we head into the holiday season and facilitate non-EEA nationals’ re-entry into Ireland (despite their IRP having expired).

Changes to Immigration Requirements over Christmas Period

ISD announced that non-EEA nationals can travel back into Ireland up to 15 January 2022 with an expired IRP, provided such individuals are covered by the extension notices to IRPs, in place since March 2020.  (For prior coverage, see GMS Flash Alert 2021-239, 16 September 2021.) 

Who Does This Apply to?

  1. Employees with an expired IRP and who are covered by the previous extension notices up to 15 January 2022.
  2. Children under 16 years of age who require a re-entry visa.

Non-EEA nationals travelling back into Ireland up to 15 January 2022, should make sure to carry a copy of the travel confirmation notice.3

The Department of Justice is liaising with airline carriers to update them on this new arrangement.

This arrangement does not apply to visa-required non-EEA nationals who have yet to obtain an IRP, having entered Ireland with a single-entry visa and obtained their entry stamp.  Such individuals will be required to apply for a new entry visa to return to Ireland.  If visa-required non-EEA nationals do not have an IRP and do not have a multi-entry visa, they will be required to apply for a new entry visa to return to Ireland.


Individuals and their employers should be aware of these changes as they may affect employees seeking to travel over the Christmas period.

For advice on this changing situation, please contact the Corporate Immigration and Employment Law Team with KPMG in Ireland (see the Contacts section).


1  See “Changes to immigration requirements for our customers over the Christmas period” on the “New Immigration Changes Announced” webpage of the Department of Justice.

2  See the Irish government's frequently asked questions document "ISD announces initiatives to facilitate customers travel at Christmas." 

3  Department of Justice, “Travel confirmation notice.”

Please note that KPMG LLP (U.S.) does not provide any immigration services.  However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

The information contained in this newsletter was submitted by the KPMG International member firm in Ireland.


Connect with us


GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

© 2023 KPMG, an Irish partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organisation please visit