McGrath Mullan Solicitors Dublin

Parent of an Irish citizen child: immigration permission in Ireland

Taise Azevedo — Fri, 22 May 2026 10:44:20 +0000

Can the parent of an Irish citizen child stay in Ireland?

If you are the parent of an Irish citizen child, you may be eligible to apply for permission to remain in Ireland.

This type of immigration application is relevant where a child holds an Irish passport and is living in Ireland. In many cases, the parent will need to show that they are the biological parent of the Irish citizen child and that they are actively involved in the child’s life.

Who can apply as the parent of an Irish citizen child?

A parent may be eligible to apply where:

the child is an Irish citizen;
the child holds an Irish passport;
the child is living full-time in Ireland;
the parent is named on the child’s birth certificate;
the parent is involved in the child’s upbringing;
the parent provides emotional and financial support to the child.

Each application is assessed individually by the Irish immigration authorities. This means that the documents and evidence required may depend on the family’s circumstances.

What documents may be required?

Applications as the parent of an Irish citizen child must be prepared carefully. Supporting documents may include evidence of the child’s Irish citizenship, proof of residence in Ireland, the child’s birth certificate, and evidence of the parent’s involvement in the child’s care.

In some cases, the immigration authorities may request further evidence, including DNA evidence.

What immigration permission can be granted?

If the application is successful, the parent may be granted Stamp 4 permission in Ireland. Stamp 4 can allow a person to live and work in Ireland without the need for an employment permit. The duration of the permission can vary depending on the circumstances of the case.

What if the parent has no valid immigration permission?

If a parent does not currently hold valid immigration permission in Ireland, the application may be more complex.

It is important to deal with the matter carefully, especially where there has been a gap in immigration permission, a previous refusal, or any issue with immigration history.

What happens if the application is refused?

If an application is refused, there is no formal appeal process. However, it may be possible to submit a new application, depending on the reasons for refusal and whether further evidence can be provided.

Legal assistance for parents of Irish citizen children

Applications as the parent of an Irish citizen child should be prepared with care. The correct evidence can make a significant difference, particularly where the family circumstances or immigration history are complex.

If you are the parent of an Irish citizen child and need assistance with your immigration permission in Ireland, you can contact our office at info@mcgrathmullan.ie.

The Good Character Test in Naturalisation Applications

Gerry McGrath — Wed, 20 May 2026 07:36:39 +0000

In order to acquire Irish citizenship by naturalisation, the Minister for Justice must be satisfied that you are of good character. The nature of the good character test was examined in the High Court case of Akande v MJE where Ferriter J. gave judgement last year.

Mr Akande unfortunately had a serious drug conviction and had received a substantial prison sentence. However, he had made a good rehabilitation and had been 10 years without a conviction. The Minister declined to grant citizenship because they were not satisfied that Mr Akande had good character.

The court said the Minister must consider all aspects of an applicant’s history and conduct; the nature, gravity and context of any past offending; mitigation, rehabilitation, and the passage of time; and current integration, employment, family life and contributions to society.

Once satisfied that the Minister has considered these factors, the court will not substitute its opinion for that of the Minister. Mr Akande failed to overturn the Minister’s refusal.

Does this mean that you cannot be naturalised if you have a conviction? No, you can still be approved but it is important to make a full presentation of all mitigating factors when applying.

Nor is a refusal on good character grounds a bar to future applications. The passage of time without ‘trouble’ is a factor that must be considered by the Minister when making the assessment.

If you would like to talk to us about Irish Citizenship or any other legal issue please email us info@mcgrathmullan.ie, call us at +353 (0) 1 873 5012 or contact us here.

Capital Acquisitions Tax (CAT) in Ireland

Julie Mullan — Fri, 15 May 2026 06:35:00 +0000

CAT is the tax on gifts and inheritances.

It applies when you inherit or receive a gift over a taxfree threshold.
The amount you can receive taxfree depends on your relationship to the giver, divided into thresholds (closest relatives get the highest threshold).
Previous gifts or inheritances in your lifetime are aggregated and taken into account.
Anything above the combined threshold is taxed at 33%.
CAT is paid by the person receiving the gift or inheritance.
Irishsituated property can be liable to CAT even if the people involved live abroad.

Some gifts or inheritances can attract tax relief, for example:

Agricultural Relief
Reduces the taxable value of qualifying farmland and buildings by 90%, if conditions are met (e.g. beneficiary is a farmer).
Business Relief
Reduces the taxable value of qualifying business assets (including shares in trading companies) by 90%.
Dwelling House Exemption
Full exemption where the beneficiary lived in the house for 3 years before the inheritance and continues to live there for 6 years after, and does not and has never owned another home.
Heritage Property Relief
Exemption or reduction for properties of national, historic, artistic or scientific importance, subject to public access and upkeep conditions.

Some gifts can be made tax free, for example:

Small Gift Exemption
You can receive up to €3,000 per year from each person completely taxfree. This does not reduce your lifetime CAT threshold.
Gifts within CAT thresholds
Gifts are taxfree until your lifetime threshold is exceeded, based on your relationship to the giver.
Spouse or Civil Partner Gifts
All gifts between spouses or civil partners are fully exempt from CAT, no matter the amount.

If you would like legal advice on gifts, inheritance or any other legal matter, please contact us here info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

Family Reunification in Ireland: Key Financial Thresholds and Requirements (Post-2025 Reform)

Valquiria Silva — Fri, 24 Apr 2026 12:07:55 +0000

Ireland’s family reunification policy was significantly revised in 2025 by the Department of Justice, Home Affairs and Migration, introducing stricter rules and clearer eligibility criteria. The updated framework places strong emphasis on the sponsor’s financial capacity and supporting documentation.

The following provides a clear overview of the main financial thresholds and application requirements.

Financial Requirements

The core principle is that the sponsor must demonstrate the ability to support family members without relying on public funds. The income of a spouse or partner cannot be taken into account for the purposes of meeting the financial requirement, “only the sponsor’s individual income” is considered.

Category A

This category includes Irish citizens and persons who have been granted refugee status or subsidiary protection.

A minimum cumulative gross income of 40,000 euros over the previous three years is required when sponsoring a spouse or partner.

There is no waiting time for this application, they are eligible to submit an application for family reunification at any time.

Category B (highly skilled workers)

This category includes Investors with a permission under the IIP, Entrepreneurs with a permission under the STEP, CSEP holders, Researchers on Hosting Agreements, ISD-approved scholarship programme students, Intra-company transferees, PhD student permission holders, Full-time non-locum doctors in employment, and Ministers of Religion under the relevant Scheme)

There is no upfront financial requirement to sponsor a spouse, partner or minor children. However, the sponsor must still show evidence of employment and the ability to support dependants.

They are eligible to submit an application for family reunification at any time, except that Category B sponsors must wait two years before applying for dependent parents or dependent adult children.

Category C (for example, General Employment Permit holders)

This category includes General Employment Permit holders, Reactivation Employment Permit holders, and Stamp 4 holders.

A minimum gross income of 30,000 euros in the previous year is required to sponsor a spouse or partner.

Where children are included, the income must exceed the thresholds used under the Working Family Payment scheme. In practice, this is approximately 50,000 euros or more for one child, increasing depending on the number of children.

For Category C sponsors, a minimum residence period of 12 months is required before applying for family reunification with a spouse or minor children.

Updated Criteria for Dependent Family Members

Under the 2025 Policy Document, the definition of family members has been further restricted.

Particularly, children aged between 18 and 23 who are in full-time education are no longer considered part of the “nuclear family,” unlike under the 2016 policy framework.

To qualify as a dependent adult child, the applicant must demonstrate that they are dependent on the sponsor for their subsistence due to a serious medical or psychological condition that renders independent living unsustainable.

Adult Dependent Relatives

Applications involving parents or adult children are subject to significantly stricter requirements.

The sponsor must earn approximately 185 percent of the average annual income in Ireland for one dependent, and 250 percent for two dependents. In practical terms, this often means an income in excess of 90,000 euros per year.

In addition, the sponsor must demonstrate this level of income consistently over a three-year period and provide strong evidence of dependency, often supported by medical or care-related documentation.

Required Documentation

All applications must include:

Proof of suitable and stable accommodation
Evidence of the family relationship through official documentation
Financial documentation such as payslips, tax records and employment contracts
Proof of dependency where relevant

Applications must be submitted while the family member is outside Ireland.

The 2025 reform introduced a more structured and restrictive system based on three key elements: financial capacity, documentary evidence and limited eligibility for extended family members.

As a result, applicants must ensure careful financial planning and thorough preparation before submitting a family reunification application in Ireland.

If you would like legal advice on this or any other legal matter, please contact us here info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

THINKING OF SELLING YOUR PROPERTY?

Jessica O'Reilly — Mon, 13 Apr 2026 13:45:41 +0000

THINKING OF SELLING YOUR PROPERTY?
Get organised and engage a Solicitor from the outset to avoid pitfalls and unnecessary delay.

Here are some of the more important documents which you will need-

AML DOCUMENTS – Copy ID (passport/drivers licence) and proof of address; utility bill dated within the last 3 months).

THE TITLE DEEDS- If your mortgage had been paid off then you more than likely hold the title deeds. If you have a mortgage then the deeds to your house will have been retained by your Bank. You will need to sign a written authority for same to be provided to your Solicitor.

NEW TITLE MAP (if applicable)- If the title to your house is registered with Taitle Eireann then a map can be ordered by your Solicitor for €40. If the property is unregistered (Registry of Deeds) or if you are part of a folio then you will need to obtain a Land Registry complaint map from an Engineer/Architect.

BUILDING ENERGY RATING CERTIFICATE (BER cert) & Advisory Report- If you bought the house recently this document may be with the deeds but if not you will need to commission one

MARITAL STATUS- To comply with the terms of the Family Home Protection Act 1976 and various other more recent Family Law Acts your Solicitor must prepare a declaration which will exhibit documentation vouching your marital status. Typical documents needed might be copies of marriage certificates, civil partnership registrations, Death certificate of spouses, Divorce or Separation papers.

IRISH PPS TAX NUMBERS- You cannot sell a property in Ireland now without an Irish PP tax number. Many non- Nationals may have bought Irish properties years ago when this was not a requirement and may now need a pps tax number. To get one for a non-resident can take approx 5-8 weeks.

PLANNING DOCUMENTATION- To sell a house you must be in a position to prove that the house was built in compliance with planning permission and designed and built in compliance with the Building Regulations. Proof is by a certificate from a qualified Architect or Engineer. If you have built a small extension or sun room this may be exempt but even so a certificate to that effect will be required. If the extension is such that planning permission should have been obtained and wasn’t, but it was build over 7 years ago you will need to apply to the County Council for planning permission Retention. Any planning problems need to be identified and, if possible, solved before a house is sold.

DECLARATION OF IDENTITY
If the house is in a rural area and a one off house on its own site you will need a declaration of identity. This is a declaration signed by an Architect or Engineer confirming that the site on the ground and all of the services for the house are comprised within the map attached to your title deed.

As you will see from the above, to avoid lengthy delays in the sales process you need to b get all of the relevant documentation ready at the earliest possible stage. The secret to success in this process is to engage with your Solicitor as soon as you decide to put the house on the market rather than after you have secured a buyer.
Our property team at McGrath Mullan Solicitors, will provide you with all the necessary guidance and advice for selling your property. Contact us today by email at: info@mcgrathmullan.ie or alternatively call us on
01 8735012 (Dublin office) or 049 85 41137 (Oldcastle office).

The Statute of Limitations for Unfair Dismissal Claims

Eoghan McMahon — Fri, 10 Apr 2026 07:52:21 +0000

Time limits play a decisive role in determining whether an employee may pursue a claim against their employer.

Missing these deadlines—often by even a single day—can result in a case being dismissed regardless of its merits.

Understanding the statutory timeframe and the limited extension available is therefore essential for both employees and employers.

General Guide –

The general rule of thumb to bear in mind is that if the wrong that you are looking to sue over – whether that is a dismissal, a non-payment of wages, or not being given appropriate breaks – is 6 months.

There is provision for extension in exceptional circumstances, but those are very rarely allowed for.

Unfair Dismissals – timeline

Under the Unfair Dismissals Act 1977 (as amended), an employee must generally file a complaint with the Workplace Relations Commission (WRC) within six months of the date of dismissal. The “date of dismissal” is the date on which the employee’s notice period expires. This definition is important, as it clarifies that the limitation clock starts ticking from the end of the notice period, not from the date the employee is informed of the dismissal.

For employees, the message is clear: acting promptly is critical. Even if a dismissal is clearly unlawful, the WRC cannot consider the case if it is out of time and no reasonable cause is established.

For employers, the limitation period provides an important procedural defence and underscores the value of identifying when the alleged breach occurred, particularly in constructive dismissal or multi‑stage disciplinary processes.

In summary, the statute of limitations for Unfair Dismissals Act claims in Ireland consists of a strict six‑month filing period, extendable to twelve months only in exceptional circumstances supported by credible and reasonable justification.

If you have been unfairly dismissed or are an employer facing a claim of unfair dismissal, please get in contact with us at info@mcgrathmullan.ie and we can put you in contact with our employment law team.

Compensation for Victims of Crime

Gerry McGrath — Mon, 16 Mar 2026 09:26:12 +0000

For many years, Ireland has operated a  Criminal  Injuries Compensation Scheme to compensate victims injured as a result of crime. The problem was that it limited compensation to out of pocket expenses and made no allowance for pain and suffering.

Now the European Court of Justice has found (Blanco v Criminal Injuries Compensation Tribunal) that Ireland’s scheme does not meet the requirements of the Council Direct which mandates fair compensation for victims of crime.

If you have suffered an injury because of a crime, it would be sensible to include a claim for compensation for your suffering and loss of earnings as well as your out of pocket expenses, even though the scheme has not yet been updated following the ruling.

If you would like help with compensation or any other legal matter, please contact us here – info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

Residential Tenancies (Miscellaneous Provisions) Act 2026 – and how it affects Small Landlords

Julie Mullan — Wed, 11 Mar 2026 10:05:29 +0000

Changes to Residential Tenancies took effect on 1^st March 2026, and the changes that have been introduced vary as between small and large landlords. These changes have both positive and negative consequences, but notable, as a small landlord

You retain more flexibility than larger landlords for ending a tenancy in legitimate circumstances.
You can still sell the property or use it for yourself/family under certain conditions.

A small landlord is one who owns three or fewer tenancies.

The act has introduced 2 main changes:

Duration

All new tenancies from 1 March 2026 become Tenancies of Minimum Duration (TMDs) — effectively six year rolling tenancies after the first six months.

What this means for small landlords:

You cannot terminate “without fault” during the six year period unless specific legal grounds apply.
Tenants can leave at any time with proper notice.

Valid termination grounds for small landlords include:

Genuine need to sell due to financial hardship.
Required occupation by you or an immediate family member.
Tenant breach

Rent Setting

For new tenancies beginning after 1 March 2026, a small landlord may set the initial rent at market level if the previous tenant left voluntarily or due to breach, even if previous rent was below market rate.

The Act introduces a national rent control, replacing Rent Pressure Zones.
Annual rent increases are capped at the lower of CPI or 2%, applied nationwide.

Rent may be reset to market level at the end of each six year TMD, or between tenancies if a tenant leaves voluntarily or after a breach.

If you would like help with this matter, or any legal matter, please contact us here or email us info@mcgrathmullan.ie.

Increase in Minimum Annual Salaries for Employment Permits

Naoise Duffy — Fri, 27 Feb 2026 10:42:21 +0000

From 1^st March 2026 the minimum annual remuneration which must be paid for certain employment permits will increase:

General Employment Permits – from €34,000 to €36,605 per year
Critical Skills Employment Permits – from €38,000 to €40,904 per year
Meat Processors, Horticultural Workers, Healthcare Assistants and Home Carers – from €30,000 to €32,691 per year

Any employment permit applications for the above categories submitted after 1^st March 2026 must include the increased salaries.

Applications which were submitted before 1^st March 2026 can still reflect the older salary thresholds.

In addition, from 1^st January 2026 the National Minimum Wage increased to €14.15 per hour.

For employment permits which require at least the National Minimum Wage to be paid (such as Sports and Cultural Employment Permits and Dependent Employment Permits), the employee’s pay must be adjusted to at least €14.15 per hour.

If you would like advice on an employment permit application please do not hesitate to contact us at 01 873 5012 or info@mcgrathmullan.ie and we would be glad to assist you.

Retiring to Ireland: What you need to know about Stamp 0 permission

Taise Azevedo — Mon, 23 Feb 2026 15:17:14 +0000

Ireland has become an increasingly attractive destination for retirees seeking a high quality of life, political stability and access to excellent private healthcare.

The Irish immigration system provides a specific route for financially independent individuals who wish to reside in the State without working. This permission is granted under Stamp 0 by the Immigration Service Delivery.

Below is an overview of how the retirement permission works and what prospective applicants should consider.

What is Stamp 0?

Stamp 0 is a restrictive residence permission. It allows a person to live in Ireland on the basis that they:

Are fully financially self-sufficient
Will not access State benefits
Will not engage in employment or business activities
Maintain private medical insurance

It is commonly granted to retirees and individuals of independent means.

Financial requirements

Applicants must demonstrate that they have sufficient guaranteed annual income to support themselves in Ireland without recourse to public funds.

As a general benchmark, the authorities require:

A minimum annual income of €50,000 per person
Access to additional funds to cover unforeseen major expenses

Financial documentation must be professionally prepared and independently verified by an Irish-based accountant. The presentation and structure of financial evidence are critical to the success of the application.

The application process

The process typically involves:

Applying for retirement permission from outside Ireland
Obtaining a D-Reside visa if the applicant is from a visa-required country
Completing registration formalities upon arrival

Even where a person is not visa-required, prior approval is necessary before relocating.

Each application is assessed individually, and approval remains subject to the discretion of the immigration authorities and border control officers.

Important considerations

Retiring to Ireland is not simply a relocation decision. It involves:

Careful financial planning
Tax and estate considerations
Healthcare arrangements
Long-term immigration strategy

Stamp 0 does not automatically lead to citizenship, and long-term residence planning should be structured from the outset.

How we can assist

At McGrath Mullan LLP, we advise international clients on retirement-based residence applications, ensuring that:

Financial eligibility is properly assessed
Documentation is strategically structured
Applications are professionally presented
Risks are identified and mitigated early

If you are considering retiring to Ireland, we would be pleased to advise you on your eligibility and guide you through the process with clarity and confidence.

To discuss your circumstances in detail, please contact our immigration team at info@mcgrathmullan.ie or all us +353 (0) 1 873 5012.