Returning to Ireland from New Zealand

If you’ve been living in New Zealand and are coming back to Ireland, this page can help you plan your journey. This page has several sections with information covering a range of topics, from bank accounts and taxation in Ireland to housing and education.

Before opening a bank account in Ireland, you need to provide:

• Proof of identity (such as a valid passport or driving licence)
• Proof of address (such as a recent utility bill)

Some banks in Ireland offer ‘non-resident’ accounts. This means you might be able to set up an Irish bank account before you return home. Different banks have their own requirements, so you should contact your preferred bank directly for advice.

Types of bank accounts

There are two main types of bank accounts in Ireland: ‘current accounts’ and ‘deposit accounts.’ The differences between them include the services available, the amount of interest paid, and the access you have to the account.

Current account

Current accounts are offered by banks, credit unions, and An Post (this is the Irish postal service).

Deposit account

A deposit account lets you build up savings and earn interest on this money. Deposit accounts are offered by banks and credit unions. They are sometimes called ‘savings accounts.’

This section covers general tax information for both New Zealand and Ireland. You should contact a financial expert for specific information relating to your circumstances as you plan your return.

Managing your New Zealand taxes

In most cases, you will be tax resident in New Zealand before you return to Ireland.

If you are unsure about your tax residency status, Inland Revenue has a tax residence questionnaire (IR886) (pdf) you can fill out with your details and submit to them. Inland Revenue will then provide you with a written reply confirming your tax residency status.

Inland Revenue also has a guide to New Zealand tax residence (IR292) (pdf) that you can consult.

Do I need to file a tax return?

Even if you will no longer be a tax resident and won’t be receiving income from New Zealand from the date that you leave for Ireland, you may still need to complete an Individual income tax return (IR3) up to the date of your departure.

More details are available from Inland Revenue’s Non-resident income tax guide (IR3NRG) (pdf). Inland Revenue also has information on what you will need to do when leaving New Zealand

Ireland and New Zealand have a double taxation agreement. This means that, in most cases, income you earn from a job in Ireland will not be taxed in New Zealand.

You can read more about double taxation agreements on the Inland Revenue website.

The tax system in Ireland

Tax in Ireland is charged as a percentage of your income. The percentage you pay depends on how much you earn.

The first part of your income, up to a certain amount, is taxed at 20%. This is called the standard rate of tax, and the amount that it applies to is called the standard rate tax band.

The rest of your income is taxed at 40% and is called the higher rate of tax.

The amount you can earn before you start to pay the higher rate of tax is known as your standard rate cut-off point. You can see examples of how to calculate income tax using these tax rates and the standard rate cut-off point.

If you are married or in a civil partnership and both of you plan to work in Ireland, it may affect your tax bands and tax reliefs.

Read more about taxation of married people and civil partners.

PPS numbers

When you return to Ireland, you will need a Personal Public Service (PPS) number to access social welfare benefits and many public services. A PPS number (sometimes referred to as a ‘PPSN’) is always 7 numbers followed by either one or 2 letters.

You already have a PPS number if you:

• Were born in Ireland from 1971 onwards
• Started work in Ireland after 1979
• Are getting an Irish social welfare payment
• Are taking part in the Drugs Payment Scheme

If you have never had one before, see which documents you’ll need to apply for a PPS number.

Applying online for a PPS number

You can apply online for a PPS number using MyWelfare.ie if you are living in Ireland and are at least 18 years old. You will need to attend an in-person appointment to complete your application.

When you apply online, you will need to upload:

• Proof of why you need a PPS number
• Proof of your address
• A copy of your photo identity document (passport, driving licence, ID card and so on). If you do not have valid documents, you should provide whatever ID documents that you do have

Make sure the documents you upload are easy for someone to read.

Applying for a PPS number from outside Ireland

You can apply for a PPS number if you are living outside Ireland and need a PPS number to interact with a specified body in Ireland.

For example, if you are a beneficiary under an Irish will, you may need to provide a PPS number before a grant of probate can issue. You cannot use this service if you are living in Ireland or intend to relocate to Ireland for any period of time.

The Department of Social Protection’s (DSP’s) Client Identity Services (CIS) provides a service for non-resident applicants who need a PPS number and cannot attend at a designated PPS Registration Centre.

You should contact the DSP’s Client Identity Services if you are a non-resident and need a PPS number and cannot attend a PPS Registration Centre.

You can find more information about applying for a PPS number from outside Ireland on gov.ie.

Your New Zealand social security benefits in Ireland

New Zealand and Ireland have a social security agreement.

This means:

• Some benefits and pensions from New Zealand can be paid out while you live in Ireland
• You may be able to use your time living in New Zealand to help meet the criteria for some Irish benefits and pensions.

These are the benefits and pensions covered by the social security agreement:

• New Zealand Superannuation
• Veteran's Pension
• Supported Living Payment (health condition, injury, disability, or blind or visually impaired)
• Sole Parent Support for widows and widowers
• Orphan's Benefit

How do I apply for New Zealand benefits and pensions?

At least four weeks before leaving New Zealand, you should call Senior Services to arrange an interview.

At the interview, you (and your partner) will complete an application form that includes details of your periods of residence in New Zealand. This will help Work and Income (a part of the Ministry of Social Development) determine how much you should be paid.

These are the things you need to take to the interview:

• Your passport
• Another form of identification (such as a driver license, birth certificate, or marriage certificate)
• Your travel itinerary or tickets
• Your New Zealand or overseas bank account details that you want your payments made to (bank book, bank statement, or deposit slip)
• Any documentation that shows your intent to live in Ireland
• Any other information that you think would be helpful

You may need to take additional items depending on your situation. You can check on this when calling to arrange an interview.

If you have a class 1 (car) or class 6 (motorcycle) licence from New Zealand, you can exchange it for an Irish licence when you are back.

To exchange the licence, you will need to make an application either:

• Online
• In-person at a National Driver Licence Service (NDLS) centre

If you have a class 1 licence, but the New Zealand authorities cannot confirm whether the first stage test was taken in an automatic or manual vehicle, you will be restricted to driving only automatic vehicles.

Read our page about importing your vehicle to Ireland if you have a car you would like to bring back with you.

Like in New Zealand, Ireland has both public and private healthcare. Ireland provides public healthcare services through the Health Service Executive (HSE).

Public healthcare services

The HSE provides health and personal social services through medical professionals and hospitals and through a network of Local Health Offices, health centres, and clinics at the community level.

You can access HSE public health services if you have been living in Ireland for at least a year, or if you plan to live here for at least one year. This is called being 'ordinarily resident' in Ireland.

To check that you are ordinarily resident, the HSE may ask for:

• Proof of property purchase or rental, including evidence that the property is your principal residence (for example, proof of rent)
• A letter or statement from a financial institution (for example, a bank statement)
• A current utility bill (such as a gas, electricity, or phone bill)
• A current car or home insurance policy in your name
• An official document from a government department (for example, a notice of assessment from Revenue)

The above documents need to be dated within the last 12 months.

Private healthcare services

Health insurance in Ireland is used to pay for private care in hospital or from health professionals in hospitals or in their practices.

The arrangements vary from one company to another, but most companies have agreements with hospitals to pay the hospital directly. In general, for outpatient costs, you pay the health professional and then claim back from the health insurance company. You should check with your own company about their procedures.

The following companies offer private health insurance in Ireland:

• Irish Life Health
• Laya Healthcare
• Vhi Healthcare
• HSF Health Plan (provides cash benefit plans, but not in-patient health insurance)

The Health Insurance Authority provides independent information about health insurance, including a tool to compare different plans.

General practitioners (GPs)

General practitioners (GPs) are family doctors and are often the first doctor people will see about a health problem. Most GPs in Ireland are private practitioners, but the majority also provide services for the HSE.

GPs provide referrals to more specialised doctors called consultants. You cannot see a consultant for the first time without a referral from a GP.

You can find a GP in your area with HSE Service Finder Map. Some GPs will also arrange home visits.

Buying a home in Ireland

There are several steps involved in the process of buying a home in Ireland. Before choosing to buy, make sure you have done the following:

Find out what you can afford

Review your budget and find out how much you can afford in monthly mortgage repayments. You should ensure that you have enough to cover all the costs involved in buying a home, for example, mortgage costs, legal fees, insurance, and stamp duty.

The amount of money you can get as a mortgage loan, and the amount you need as a deposit, are governed by Central Bank lending limits – see our page on Taking out a mortgage for details of these rules.

The Competition and Consumer Protection Commission (CCPC) has a budget planner that you can use to see how much you can afford each month.

Get a solicitor

While you are looking for a property, you should hire a solicitor to do the conveyancing. Conveyancing is the legal work involved in buying or selling property. Conveyancing charges can vary between solicitors, so it is worth contacting several solicitors to compare prices.

You can use the Law Society’s website to find a solicitor in your area.

Get mortgage approval

A mortgage is a long-term loan secured against the property you buy. This means if you don’t repay your mortgage, you may lose your home.

There are different types of mortgages and different mortgage providers. You should contact several mortgage providers to find out who can offer you the best deal.

The CCPC has information on choosing the best mortgage for you.

You can also use the CCPC’s mortgage calculator to check what your monthly repayments will be. The amount depends on:

• The amount you borrow
• How long the mortgage will last
• The interest rate

You can read more on our page about the steps involved in buying a home.

Renting a home in Ireland

In Ireland, the term ‘renting’ is usually used in everyday conversation. Sometimes, you might hear words like ‘letting’, ‘tenancy agreement’, and ‘lease’ used as well.

To make sure you find somewhere that suits you, consider these questions before viewing places to rent:

• How much can you afford in rent and bills?
• What is the standard of the accommodation?
• What is the Building Energy Rating (BER) of the property?
• Where is the property located? Is it near your work or college?
• How long do you plan to stay there?
• Do you want to share a bedroom, bathroom, or kitchen?

Are there rules about deposits?

You cannot be required to make upfront payments of more than 2 month’s rent. This includes a deposit of a month’s rent and one month’s rent in advance. You should get a receipt for any deposit you pay. Your rent book should state how much of a deposit you paid.

You may lose your deposit if:

• You leave without giving proper notice or leave before the end of a fixed-term lease
• You cause damage to the accommodation beyond normal wear and tear
• You leave with bills or rent unpaid
  

What are letting agencies?

Letting agencies (sometimes called ‘accommodation agencies’) are commercial organisations that can help you find private rented accommodation. They may charge you a fee.

Before registering with an agency, you should find out the following:

• Is the agency licensed?
• What services does it offer?
• If you pay a fee, in what circumstances will you get a refund?
• If you decide to register with the agency, make sure you get a receipt for any money you pay.

Read our page about what to consider when you are viewing rented accommodation.

Residential Tenancies Board (RTB)

The Residential Tenancies Board (RTB) helps resolve disputes between landlords and tenants, including any disputes about deposits. It has published a Good Landlord/Tenant Guide (pdf) with general information for both landlords and tenants.

The RTB also has a helpful list of rights and responsibilities for renters.

Primary and post-primary education

Children usually start primary school when they are 5 years old. They start in September, which is the beginning of the school year.

There are 2 types of primary schools in Ireland:

• National primary schools (often called ‘national schools’) are funded by the State and do not charge fees
• Private primary schools, which charge fees

Most children in Ireland go to a State-funded national primary school.

Children usually start post-primary school when they are 12 or 13 years old. There are 3 types of post-primary (also called ‘secondary’) schools:

• Voluntary secondary schools are privately owned and managed, usually by religious institutions, a charitable trust, or a private charitable company
• Community colleges that are managed by the local Education and Training Board (ETB)
• Community schools that were established by one or more private or religious patrons coming together and have ETB sponsorship or result from several voluntary secondary and ETB schools combining

Most children attend State-funded post-primary schools which do not charge a fee.

Finding a school

You can search for primary and post-primary schools by type and location using the Department of Education’s Find a School tool.

You can filter your search results by ethos, language of instruction, and gender. You will see a map showing schools that meet your conditions.

Most schools have a website with information about their ethos, policies, curriculum, and extra-curricular activities. You can also contact a school directly for more information.

Applying to a school

You should apply to the school in writing. If they don’t have an application form, you can apply by letter or email.

All schools must publish an admissions notice and an admissions policy.

The admissions notice tells you:

• When the school will start accepting applications for the year (when to apply)
• When you will get the decision on your application
• When you must accept a place

The admissions policy describes the rules the school follows for selecting students and how they make their decisions. It also states what happens if the school has no space for new students (sometimes referred to as 'over-subscribed').

Higher and further education

A range of institutions provide third-level education in Ireland. The university sector, the technological sector, and colleges of education are substantially funded by the State. In addition, there are a number of independent private colleges.

If you are thinking of going to college, you can search the Qualifax website for details on courses. Generally, applications for undergraduate courses in Ireland are made through the Central Applications Office (CAO).

You can find more information in our pages on:

• Application procedures and entry requirements
• Third-level fees
• Tax relief for third-level fees

If you think you might qualify for a grant, you can read more about:

• Maintenance grant schemes for students on third-level courses
• Grants and funds available for mature student

Visit our Returning to Ireland portal for more information to help plan your journey.

If you are returning with family members, visit our pages on residence rights of family members and coming home with children.