Before transferring property to a child, it is important to understand the legal and financial consequences and to ensure that appropriate protections are in place.

1. Don’t Assume There Are No Tax Consequences

One of the most common misconceptions is that transfers between parents and children are tax-free.

Depending on the circumstances, the following tax implications may arise:

• Capital Acquisitions Tax (CAT)
• Capital Gains Tax (CGT)
• Stamp Duty

Obtaining tax advice before a transfer takes place can help identify available reliefs and avoid costly surprises.

2. Protect Your Right to Remain in the Property

Many parents transfer ownership of their home to a child without formally protecting their right to continue living there.

A properly drafted right of residence or right of occupation can provide security and peace of mind, particularly if family circumstances change in the future.

3. Consider the Impact on Other Family Members

A transfer to one child may be entirely justified, but if the reasons are not clearly communicated and documented, it can create misunderstandings and disputes among siblings later.

Careful succession planning can help avoid family conflict and ensure that your intentions are understood.

4. Think About Future Care Needs

Transferring property can have implications for long-term care planning, including potential considerations under the Fair Deal Scheme.

What appears beneficial today may have unforeseen consequences in later years if future care requirements arise.

5. Review Your Will

Once a property has been transferred, your existing will may no longer reflect your intentions.

For many families, a property transfer is one of the most significant financial decisions they will ever make. Taking both legal advice and tax advice at an early stage can minimise tax exposure and ensure that your wishes are carried out as intended.

More Legal News from McGrath Mullan Solicitors:

• Transfer of the family home from sole name into joint names of both spouses 2024
• The Importance of Making a Will
• Wills and a Child’s Entitlements
• Wills and a Spouse’s Legal Right Share
• Section 117 Applications – Where a parent has failed to provide for a child in their Will
• Disputing a Will in Ireland
• Affidavit of testamentary capacity
• Probate: 10 steps to kick-start the administration process
• Citations in Probate: What to Do When an Executor Delays Grant of Probate
• Enduring Power of Attorney

The government has opened a new scheme called the Temporary Protection Transition Scheme (TPTS) for Ukrainian nationals who have availed of Temporary Protection status for at least 12 months before 30th September 2026. It will enable progress to a Stamp 4 permission renewable every two years.

It is important for anyone who is eligible to apply as soon as possible. Even if the EU Temporary Protection regime ends, TPTS (stamp 4) status will give the holders the right to reside in Ireland.

The changes set out in the Irish Nationality and Citizenship (Amendment) Bill 2026 if enacted, will mean that time already spent in Ireland on Temporary Protection will not be reckonable for naturalisation. This is quite a blow to Ukrainians who may have established themselves in Ireland since 2022 in the expectation that their time here qualifies them to make an application for citizenship.

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

More Legal News from McGrath Mullan Solicitors:

• Reckonable permissions for Naturalisation
• Continuous Residence and Naturalisation
• Changes to Irish Naturalisation rules
• New scorecard approach for Naturalisation applications
• Three useful tips for your application for Irish Naturalisation
• The Good Character Test in Naturalisation Applications
• Citizenship Applications can now be made online
• Changes to Stamp 4 Support Letter Application Process
• Long Term Residency versus Permanent Residency: Who can apply?
• New registration procedures for Irish Residence Permissions in Cork and Limerick starting in July 2024

On 9^th September 2026, the Irish Government received the green light to proceed with drafting the Irish Nationality and Citizenship (Amendment) Bill 2026, which will result in a significant tightening of the requirements for citizenship by naturalisation. As it stands, the current rules remain in place, but if the new Bill is signed into law (possibly by Christmas), the following changes might apply:

1. Reckonable Residence – We will see an increase from 5 years reckonable residency requirement to 8 years reckonable residency before one is eligible to apply. For the purposes of clarity, years 1 to 6 can be spaced out over a period of 10 years. And years 7 and 8 will require continuous residence in the State during that time period.
2. Continuous Residence Prior to Application – The current 12 months continuous residence prior to application requirement will increase to 24 months continuous residence prior to application.
3. Spouse / Civil Partner of an Irish Citizen – The current 3 years reckonable residency requirement will increase to 5 years reckonable residency. It is also proposed that the non-national spouse / civil partner must be married for at least 5 years at the time of application.
4. Immigration Compliance – Where it is found that an applicant has committed an immigration offence, whether prior to the making of their application, or during the processing stage, this may result in their application being refused.
5. Social Welfare Restrictions – The new rules suggest that if an applicant has been in receipt of a prescribed social welfare payment or housing support in the 2 years prior to making their application, their application may be refused. This also applies to applicants who owe money to the Revenue Commissioners, The Department of Social Welfare, or any other Government body. However, an exception may be made to the social welfare / housing support rule where the Minister is satisfied that it was for a period of 6 months or less during the preceding 2 year period.
6. Language Requirements – Applicants must demonstrate a proficiency of the Irish language, the English language, or Irish sign language, to such a standard. It is not yet clear how this will be tested, but that at least proficiency in one of the above languages will be required.
7. Economic Self-Sufficiency – It is proposed that at the time of application, the applicant must be in receipt of a minimum level of income which will take into account CSO data on annual earnings and labour costs, the cost of living, along with other relevant matters.
8. Civic Awareness – A basic knowledge of how Irish society, government and how the Irish Constitution operates will be a necessary requirement when applying for citizenship. Again, how this will be tested is yet to be known.

The above changes are in line with the Government’s recently published draft Bill, however, whether all of these changes will take effect, and to what extent, is yet to be known.

But if you are currently eligible, or almost eligible to apply for citizenship before the end of 2026, we strongly recommend you apply as soon as possible.

If you would like to book an appointment to discuss this in detail, please do not hesitate to contact our office.

More Legal News from McGrath Mullan Solicitors:

• Changes to Irish Naturalisation rules
• Continuous Residence and Naturalisation
• Reckonable permissions for Naturalisation
• Three useful tips for your application for Irish Naturalisation
• The Good Character Test in Naturalisation Applications
• New scorecard approach for Naturalisation applications
• Is it possible to obtain Irish citizenship through marriage?
• Citizenship Applications can now be made online
• Irish Citizenship by Descent
• Irish Citizenship for Children

Included in the changes is the period of notice for shorter tenancies will be extended from 90 days to 120 days.

The RTB will have new powers to apply ‘fixed penalty’ fines for breaches by landlords of residential tenancy rules such as failing to register a tenancy.  At €200, they are unlikely to cause much difficulty for errant landlords although the fine is not the end of the matter.

RTB adjudications will now be public, and outcomes will be published on the RTB website.  This will help to identify the approaches being applied by adjudicators.  It also will mean public shame for poor compliance.

Termination notices now must be served by email or personally to ensure they are served on the date of the notice.  (Posting a notice won’t work anymore).

More legal news from McGrath Mullan Solicitors:

• Bringing an elderly parent to Ireland: what the New Family Reunification Policy says
• Selling Irish property as a non-resident
• The Atypical Working Scheme: Short-Term Work Permission in Ireland
• Decision-Making Representative Orders: What You Need to Know
• Irish Citizenship by Descent – are you entitled?
• Recent Changes to the Non-EEA Policy Document
• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation

On 12 June 2026, the Department of Justice, Home Affairs and Migration published an updated Policy Document on Non-EEA Family Reunification. One of the questions we are asked most often at McGrath Mullan LLP is whether a person living in Ireland can bring an elderly mother or father to join them here. The short answer is that it remains possible, but it is one of the most demanding applications in the Irish immigration system. Below we set out what the new policy requires.

A separate category with stricter rules

Dependent parents are not part of the “nuclear family” for the purposes of the policy. Spouses, civil partners, de facto partners and unmarried children under 18 fall into that group. Dependent parents form their own category and are expressly subject to more rigorous requirements and checks, both as to dependency and as to the sponsor’s finances.

Who can sponsor, and when

• Irish nationals (Category A) — no waiting period; an application can be made at any time.

• Category B sponsors (including Critical Skills Employment Permit holders, researchers on hosting agreements, intra-company transferees, investors and entrepreneurs, PhD students, full-time non-locum doctors) — while their nuclear family can accompany them on arrival, an application for a dependent parent can only be made after two years in the State on an eligible permission.

• Category C sponsors (General Employment Permit holders, Reactivation Employment Permit holders, and Stamp 4 holders not otherwise covered) — five years in the State on an eligible permission.

Sponsors who hold a declaration as a refugee or beneficiary of subsidiary protection are now treated as Category C sponsors where they are eligible to apply under this policy, subject to a minimum two-year period from the date international protection was granted, which cannot be waived.

The dependency test

The policy defines dependency as ongoing financial support from the sponsor, on a continuous basis, together with clear evidence of ongoing social support. For an adult relative, a higher standard applies. In practice the Minister must be satisfied that:

• the parent is not a person of independent means;
• the dependency is long term and sustained, was already in existence before the application, and has continued while the parent lives abroad;
• without the sponsor’s financial and social support, independent living at a subsistence level in the home country would be impossible — often, though not only, because of a serious medical or psychological condition, which must be evidenced by official verifiable medical documentation;
• the dependency is genuine and was not created in order to facilitate migration.

Decision-makers will look closely at whether other family members remain in the country of origin who could provide support instead. It is also expressly stated that maintaining a parent in a country with low living costs is not evidence that the sponsor can maintain that parent in Ireland.

Financial thresholds

The sponsor must have earned income in Ireland in each of the previous three years, gross, above 185% of average yearly earnings for one relative and 250% for two, rising for each additional relative. These figures are index-linked to CSO average earnings data and are updated annually. For 2026, the published thresholds are:

Two further points are often overlooked. First, only the income of one sponsor is assessed — a couple cannot combine their earnings. Second, the same thresholds apply again at each renewal of the parent’s permission, so this is a long-term commitment, not a one-off test.

Where the parent has a guaranteed future income such as a pension, this can offset part of the threshold. That said, a parent with sufficient personal income for their own needs may not be regarded as a dependant at all, so this point requires careful handling.

Stamp 0 must be applied for first

Under the new policy, dependent parents must apply to Immigration Service Delivery for Stamp 0 before the family reunification application is made, and this must be done from outside the State. Applications are not accepted on behalf of family members already in Ireland on another permission, on no permission, or as visitors. Stamp 0 is a limited permission: it does not permit work or business, and, unlike the position for spouses and minor children, it does not lead to a Stamp 4 after five years’ residence.

Conditions attached to a grant

If the application is approved, the following will apply:

• the parent must hold private medical insurance at or above the level of private healthcare in a private hospital, regardless of any entitlement to State-funded services;
• the sponsor must sign a legal undertaking accepting complete personal financial responsibility and agreeing to reimburse any State funds availed of. A statutory declaration or a financial bond may also be required;
• detailed evidence of suitable accommodation appropriate to the parent’s needs must be provided.

Separately, sponsors in all categories must not be living in homeless or other State-funded emergency accommodation, IPAS accommodation, social housing or local authority housing, and receipt of a social housing support such as HAP may mean the requirements are not met. A sponsor who has been mainly reliant on State supports for a continuous period of two years or more immediately before the application will not qualify.

Exceptional circumstances, refusals and appeals

The Minister may in rare and exceptional cases waive certain qualifying criteria, but the exceptional circumstances must relate to the specific situation of the sponsor or family member rather than general conditions in the country of residence, and must be evidenced. Two requirements can never be waived: that the family relationship is valid and genuine, and that dependency exists.

Processing currently takes approximately 12 months where a complete application has been submitted, and complex cases take longer. Where an application is refused, reasons are given and an appeal may be lodged in writing within two calendar months of the date of the decision. The appeals officer’s decision is final, although a fresh application remains possible if circumstances change.

Our view

Applications for elderly parents succeed on the quality of the evidence. The financial thresholds are objective and either met or not, but dependency, the medical position, the absence of alternative support in the country of origin and the sponsor’s accommodation are all matters where a well-prepared file makes a real difference — and where a poorly prepared one is refused without any obligation on the Minister to point out what was missing before the decision issues.

If this is a matter that affects you or a member of your family, please contact us at info@mcgrathmullan.ie and we would be happy to advise on your individual circumstances.

More Legal Articles from McGrath Mullan:

• Selling Irish property as a non-resident
• The Atypical Working Scheme: Short-Term Work Permission in Ireland
• Decision-Making Representative Orders: What You Need to Know
• Irish Citizenship by Descent – are you entitled?
• Recent Changes to the Non-EEA Policy Document
• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation
• Rights of Residence
• Understand Your Legal Rights in Ireland: A Practical Seminar at the Law Society
• Advance Healthcare Directive

This rule protects solicitors from secondary tax liability and ensures all taxes that are owed affecting or arising from the property are paid. This is particularly significant if the property was let at any time before the sale, as the Revenue Commissioners will want to ensure all income tax on the rental income is fully paid. 

In order to get clearance, the following need to be submitted online to the Revenue Commissioners: 

• A signed non-resident declaration,  
• Copy of the signed contract of sale,  
• A CGT computation showing the tax due,  
• Proof of payment of the tax due,  
• Details of historic use of the property during the non-resident’s ownership. 

Once submitted correctly, the Revenue Commissioners have a 35 day window to accept or audit the return. 

One exception to this obligation is if no chargeable gain arises AND  the property was not rented out during the period of ownership. In that instance, no return or clearance is required. 

We can assist with all aspects of selling property, whether you are resident or non-resident. Please contact us here at info@mcgrathmullan.ie or call us +353 (0) 1 873 5012 .

More Legal Articles from McGrath Mullan:

• The Atypical Working Scheme: Short-Term Work Permission in Ireland
• Decision-Making Representative Orders: What You Need to Know
• Irish Citizenship by Descent – are you entitled?
• Recent Changes to the Non-EEA Policy Document
• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation
• Rights of Residence

Who the Scheme is for

The Scheme is available where an Irish company or organisation requires a non-EEA national to fill a role in which a skill shortage has been identified, or to bring a specialised or high skill to a business, industry or academic institution for a short period. In practice it covers the situations that would otherwise call for a Contract Service Provider or Intra-Company Transfer permit where the engagement runs for between 15 and 90 consecutive days, and it is used regularly in the technology, pharmaceutical, biotechnology and entertainment sectors. It also accommodates paid internships forming part of a course of study outside the State, locum doctors engaged through an agency in the hospital or primary care sector, and nurses and midwives coming to Ireland for the Clinical Adaptation and Assessment programme or an RCSI aptitude test. Medical and unpaid internships are excluded.

How long the permission lasts

Permission is granted for a maximum of 90 days, which may be used to support intermittent travel over a six month period, after which a cooling-off period of one month applies before a new permission can be used. Only three categories may exceed 90 days: locum doctors in the hospital sector and nurses seeking NMBI registration on the basis of an overseas qualification, each up to six months, and internships that are integral to a course of study, up to twelve months. For anything else exceeding 90 days, an employment permit is the correct route.

Key restrictions

Several features of the Scheme deserve particular attention. Permission is granted for the specific role applied for and is not transferable. It is not reckonable towards Stamp 4 eligibility. Family members may not accompany the permission holder. Salaries must generally meet the General Employment Permit threshold. The application must be made from outside the State, and it will not be accepted from a person who is already in Ireland. The Scheme cannot be used as a bridging permission, meaning it cannot be used to enter Ireland while another application is pending or in order to apply for some other permission once here.

Applying and where applications go wrong

Applications are made online, with a non-refundable fee of 250 euro, and a minimum of 20 working days should be allowed from the date all documentation is received in complete and accurate form. The requirement that causes the most difficulty is the contract of employment, which must be signed in ink and dated by both parties, submitted as a single scanned document. Digital signatures are not accepted and a letter of offer will not do in its place. Where a visa is also required, it can only be applied for once the letter of approval has issued, and at least eight weeks should be allowed for that process, so the combined timeline needs to be reflected in the dates written into the contract. A letter of approval is valid for 90 days from issue, and a person remaining in the State for more than 90 consecutive days must register with immigration after arrival.

How we can help

The Scheme is a useful and often underused route, but it is unforgiving of procedural error, and a refusal costs both time and a fee that is not refunded. If you would like assistance with this or any other immigration matter, please contact our immigration team at info@mcgrathmullan.ie.

More Legal Articles from McGrath Mullan:

• Decision-Making Representative Orders: What You Need to Know
• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation
• Rights of Residence
• Understand Your Legal Rights in Ireland: A Practical Seminar at the Law Society
• Parent of an Irish citizen child: immigration permission in Ireland
• The Good Character Test in Naturalisation Applications 
• Capital Acquisitions Tax (CAT) in Ireland

Under the Assisted Decision-Making (Capacity) Act 2015, the court can appoint a Decision-Making Representative (DMR) to make specific decisions on a person’s behalf. This may relate to matters such as healthcare, living arrangements, property, or finances.

How Does the Process Work?

The application begins with a medical assessment confirming that the person lacks capacity to make specific decisions. Once the capacity report is ready, you must prepare and submit three key documents to the Circuit Court office setting out the decisions that need to be made on the person’s behalf:

• Capacity Application
• Statement of Particulars
• Grounding Affidavit

The person concerned, their family members, and other relevant parties must be notified of the application before the Court hearing.

At the hearing, the Judge will consider the evidence and decide whether appointing a Decision-Making Representative is necessary. If appointed, the representative must act in accordance with the person’s wishes and preferences wherever possible.

What Happens After Appointment?

Once appointed, the Decision-Making Representative can carry out the responsibilities granted by the Court Order, such as managing finances, dealing with property, or making certain welfare decisions. They must also register with the Decision Support Service (DSS) and comply with ongoing reporting requirements.

Decision-Making Representative Orders provide an important safeguard for vulnerable adults who can no longer make certain decisions for themselves. They ensure that necessary decisions can be made while protecting the person’s rights, dignity, and independence as much as possible.

If you would like help with a DMRO or any other legal matter please contact us here info@mcgrathmullan.ie.

More legal article from McGrath Mullan:

• Irish Citizenship by Descent – are you entitled?
• Recent Changes to the Non-EEA Policy Document
• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation
• Rights of Residence
• Advance Healthcare Directive
• Parent of an Irish citizen child: immigration permission in Ireland
• The Good Character Test in Naturalisation Applications 

• If they have a grandparent who was born on the island of Ireland; or
• If their parent was born outside of Ireland but was an Irish citizen at the time of their child’s birth

In both cases, the application for citizenship is made through a Foreign Birth Registration application.

The application is made to the Department of Foreign Affairs, and requires a variety of supporting documents to be submitted such as original birth, marriage and death certificates.

For citizenship applications on the basis of descent alone, the main requirement is to prove you fit within one of the two categories above – there is no requirement to show any period of residence in Ireland.

Once the application is approved, a person is deemed to be an Irish citizen and can apply for their Irish passport.

If neither of the above cases apply, then there is no entitlement to Irish citizenship through descent alone – although depending on the particular circumstances, it may still be possible to apply for citizenship on the basis of Irish Associations.

To be eligible for citizenship on the basis of Irish Associations, a person must show that, in addition to Irish ancestry/descent/Irish citizen family members, they have a sufficiently strong connection to Ireland – this is assessed by looking at factors such as frequent visits to Ireland, periods of residence in Ireland, involvement with cultural, sporting or other activities/groups which have contributed significantly to Ireland, etc. For more information on applications on the basis of Irish Associations check out our article: “New guidelines published for Irish citizenship applications on the basis of Irish Descent and Irish Associations”.

If you are interested in applying for Irish citizenship on the basis of Irish descent or Irish associations, we would be happy to meet with you for an initial consultation to advise you on your eligibility and the application process. Please email us at info@mcrathmullan.ie or call us on +353 (0) 1 873 5012 for more information.

More legal articles from McGrath Mullan:

• The Interplay Between Immigration Laws in Ireland and Northern Ireland
• Why Recognising Foreign Divorces Matters in Irish Probate
• Upcoming Changes to Employment Permits Remuneration
• Change of Employer Applications
• Thinking of Selling your Property? These are the Documents you Need.
• Visas for Volunteers
• What documents do I need when applying for Foreign Birth Registration? Are there alternatives to what is asked for?
• Employment Visa Appeal
• eConveyancing in Ireland
• Continuous Residence and Naturalisation
• Eligibility for a Stamp 4 EUFAM application based on marriage or de facto partnership with an EEA National

Chief among these changes are the following:

Suitable Accommodation

1. Category C sponsors, and general employment permit holders, will be subject to stricter accommodation arrangements. These sponsors must provide evidence of suitable accommodation which demonstrates that their family members will not be living in overcrowded conditions. For example, the sponsor and their spouse must have their own bedroom. And there must be one bedroom for every additional two children, however, this rule changes depending on the age and sex of the children, in which case, more bedrooms may be required.
2. Where children are involved, there must not be any unrelated adults living in the accommodation.
3. Where accommodation is rented, the property must be registered with the Residential Tenancy Board.
4. All sponsors will be ineligible if they are residing in supported accommodation. Whilst the meaning of ‘supported accommodation’ has not been defined, it is our view that this includes any State supported accommodation such as social housing, accommodation centres, temporary housing and emergency shelters.

Increased Income Thresholds

1. Irish sponsors will now be required to have earned at least €75,000 over the past three years, which is a considerable increase from the previous €40,000 requirement.
2. Category C sponsors who are seeking to sponsor their spouse only, are required to have earned at least €30,000 in the previous year.
3. However, where category C sponsors are also seeking to sponsor a spouse and one or more children, there has been an increase from €44,300 gross income in the previous year, to €50,200 when sponsoring a spouse and one child. And that amount increases by approximately €10,000 for each additional child sponsored.
4. Where a dependent adult relative is being sponsored, the gross annual income has increased from €92,789 to €96,929 and that amount must have been earned by the sponsor in ‘each’ of the previous three years.

If you interested in applying for a join family visa, or if you would like some detailed advice in relation to the above recent changes, please contact our office to book your consultation with one of our immigration solicitors.

More articles on Irish Law from McGrath Mullan:

• I have received a deportation notification in Ireland. What now?
• Court Directed Mediation
• Rights of Residence
• Parent of an Irish citizen child: immigration permission in Ireland
• Advance Healthcare Directive
• The Good Character Test in Naturalisation Applications 
• Capital Acquisitions Tax (CAT) in Ireland
• Family Reunification in Ireland: Key Financial Thresholds and Requirements (Post-2025 Reform)