Returning from outside of the UK Moving to Ireland - Pensions/Benefits, Tax State pensions, job related pensions and private pensions will transfer with you. It is very unlikely than any social welfare payments will so check this with the agency paying you. When you return to settle permanently in Ireland you will be liable for tax here. Tax matters: Foreign Pensions: For those coming from the USA Question: I am resident in Ireland and in receipt of a pension from the USA. Is this taxable in Ireland or in the USA? Answer: All USA pensions received by an Irish resident whether occupational or social welfare, are only taxable in Ireland. Explanation: If you are a US citizen (have taken out US nationality) and are not an Irish citizen (gave this up when becoming a US citizen) your pensions are taxable in the USA. If you are an Irish citizen then the pension is only taxable in Ireland. If you hold dual US / Irish nationality your pension is taxable in Ireland but you should contact the US Tax Authority to confirm this because there may be some exceptions to the rule. See 'Deductions from overseas pensions at source' below You must notify the local Tax office (where you move to in Ireland) that you are now living here permanently and they will assess you for income for tax. Please check the question of dual nationality with them if this is your situation. If you are paying tax on your pension (where you are living) at the moment you may have to pay tax here. Tax matters: Foreign Pensions - The situation for Irish Citizens moving home from other (non UK) countries: European Countries: An EU pension or other income received by an Irish resident will be taxable in Ireland depending on whether or not Ireland has a Tax Treaty with the country involved. In all cases you will need to clarify your situation with the local Tax office where you move to in Ireland. Zimbabwe: A Zimbabwean pension or other Zimbabwean income received by an Irish resident will be taxable in Ireland. Because Ireland does not have a Tax Treaty with Zimbabwe the individual will be taxed, by Ireland, on the amount received after the Zimbabwean tax has been deducted. No credit will be given against the Irish tax liabilities for tax deducted in Zimbabwe. So, if you are returning from Zimbabwe you may find yourself paying tax in both countries. South Africa: Ireland does have a tax treaty with South Africa so the Irish Revenue will give credit for any tax deducted in South Africa against any Irish tax liability. Australia and Canada: Pensions paid to an Irish resident are taxable in Ireland only and not in Australia (with one exception - see deductions from pensions at source below) or Canada. That means that Australian or Canadian tax should not be deducted but the income should be declared in Ireland. Social Security pensions to returning emigrants from Australia are distributed from England on a monthly basis. You must notify the tax authorities in Australia or Canada (whichever country you are coming from) that you are moving, permanently, to Ireland and will be assessed for tax by the Irish Revenue. Deductions from pensions at source: Until you get your situation sorted out with the Revenue here, Social security pensions from the USA will suffer a 15% withholding tax from the IRS when you move but this can be offset against any Irish tax you may be liable for. Anecdotal information is that this is also the case with pensions being transferred from Canada and Australia. If someone is entitled to a pension from Veterans Affairs in Australia, it must be paid into an Australian bank first and then transferred to you in Ireland. For everyone regardless of where they are coming from: In all cases you must notify the local Irish Tax office of your permanent residency here. Not to do so is breaking the law. You should also notify the Tax Authority in the country you are leaving. A word of advice: Tax matters are very personal so can be different depending on someone's individual circumstances. The information in this leaflet is intended as a general guide for older people returning to Ireland, in receipt of pensions from abroad. We advise everyone to contact the Tax Authorities in the country they are leaving and local Tax office on arrival in Ireland to clarify his or her individual situation. Q. Is it necessary to transfer my income from abroad? A. Many returning emigrants ask do they have to transfer their pensions to Irish banks when they come to live in Ireland? If someone is moving to Ireland without a full pension they may require the Irish Government to give them a 'top up' payment to bring their income up to the basic Non-Contributory Pension payment here. If you are eligible to apply for Rent Allowance, Living Alone Allowance, the Household Benefit Package (Electricity or Natural Gas Allowance, Telephone line / Equipment Rental and something towards Call Charges and a Free Television Licence) and, if you apply for a Medical Card you will be required to show your income. So! It might be easier if you have transferred your pension/s to an account here in Ireland where the money will be shown in Euro (€) and be simpler for officials to calculate your financial position and decide what, if anything, you are eligible for. You can keep your bank account abroad and continue to have your pension/s paid into it if you want to, but it may cause you difficulty when dealing with Irish officials.

The cost of moving Moving home is always expensive even if you are only going ‘down the road’. Where you are travelling to a different country the problems and the costs quickly mount up. If you do not have family or friends who will help you to move, you will be relying on removal firms. Shipping furniture is very expensive and it might be worth your while at the ‘thinking stage’ to make some enquiries from specialist firms who do this kind of work. Moving home to Ireland from the USA: The advice is to ‘travel light’ because shipping your belongings home from the USA can be very expensive. But! if you just cannot say goodbye to your possessions it is important that you find a moving company that is legitimate and is in compliance with the law. An international moving company must have a “tariff/on file” at the Federal Maritime Commission in Washington D.C., otherwise no matter what they say to the contrary any insurance taken out on a shipment is null and void and un-collectable should anything go wrong. Our advice is to shop around but remember to check that your removal firm is legitimate. Habitual Residency Condition Important! - please see attached for full details on the Habitual Residency Condition If you are coming from outside the Common Travel Area you may experience difficulties. To make things easier for yourself you should gather as much documentation as you can before returning to Ireland. You would be advised, when leaving a non Common Travel Area country, to come to Ireland to have as much documentation as possible that shows you are severing your links with that country – evidence of transferring the foreign pension to Ireland, details showing the sale of your property or giving up your tenancy etc. We will furnish details of your offer of tenancy here if you are coming home through Safe-Home. All of this documentation will be useful to show habitual residency in Ireland in the event of you needing to apply for a range of benefits from the Irish State. Important Note! Regardless of what country you are coming from you may be asked to provide documentary evidence that shows your ‘centre of interest’ is now in Ireland = you have moved to Ireland, you intend to settle in Ireland permanently, you do not intend going back to live in the country you came from. Entitlements in Ireland Q. I am an older person and am on a low income. Are there any additional benefits I might qualify for on my return to Ireland? Or, I am a disabled person wanting to return home but will have only a low income. Is there any help? A. Yes, in both cases, you may be entitled to help through the Household Benefits Package. It is a means tested package based on your income consisting of. Allowance 1 – Electricity Allowance or Natural Gas Allowance or Electricity (Group Account) Allowance or Bottled Gas Refill Allowance. Allowance 2 – Telephone Allowance – which covers mainly line/equipment rental Allowance 3 - Free Television licence You will qualify if: You are 70 years or older Or Are in receipt of a Carer’s Allowance Receive a qualifying payment from the Department of Social and Family Affairs in Ireland (or an equivalent Social Security Pension/Benefit from an EU country) And Live alone or only with certain excepted persons (Your spouse or partner) if you are receiving an allowance for him or her A person who would qualify for the allowance in his/her own right e.g. a person getting a State Pension A person who is providing you, or someone in your household, with constant care and attention, if you or that person is so incapacitated as to require constant care and attention for at least 12 months - (medical certification may be retired.) Or You are aged between 66 and 69, satisfy a means test and permanently living (all year round) at the address from which you apply. You must also be a registered consumer of electricity/ Natural Gas and the registered telephone account holder if you are applying for a Telephone Allowance. Free Travel Anyone getting a Free Travel Pass must live in the State on an all round year basis. The scheme gives Free Travel to all people over 66 years of age or someone receiving a qualifying payment from the Department of Social & Family Affairs in Ireland (or equivalent Social Security Pension/Benefit from an EU country) Living Alone Allowance You need to be aged 66+, living alone and in receipt of a pension or qualifying payment from Department of Social & Family Affairs in Ireland. People on pensions from another EU country will not qualify unless they also in receipt of an Irish social welfare pension. National Fuel Scheme This is a means tested weekly payment operating between October and April. You may qualify if you are dependent on long-term social welfare or HSE (Health Service Executive). One of the first things you should do when you arrive in Ireland is register for your PPS Number (this is the equivalent of your National Insurance/Social Security Number). (Please Note: Some people may already have this number particularly if you are they are in receipt of a part Irish pension or if they worked in Ireland after 1979. Your PPS is made up of 7 numbers and ends in a letter - example: 4567891W) To apply for a PPS Number: Go to the local social welfare office in the area you have returned to and they will give you the necessary form to complete. You will need to take the following documentation with you: Long form birthcert Photo I.D. Proof of residency in Ireland It usually takes about 7 days to process the application for a PPS number or sometimes you can apply for it quicker via the Community Welfare Officer. Community Welfare Officer Another important visit to put high on your list is a visit to the Community Welfare Officer. Each small town or village has an officer who calls to some location (like a community centre) at least once a week. You should take all your paper work with you as he/she will assist you in relation to transfer of benefits. It is important that you bring all your information - bank statements etc as this will be required if for example you need to avail of Supplementary Welfare or assistance with your rent through Rent Allowance. Both are means tested payments and your income will need to be assessed. Note! - It is important to note that Community Welfare Officers usually only attend their ‘clinics’ once a week. So depending on when you arrive in Ireland - you may have a wait before you get to see them and you will have another wait if you do not have all the paperwork they require.  This could put pressure on your finances. Opening a Bank Account To open an account in Ireland many banks require 2 utility bills in the customers name and address in Ireland to show they are resident in the country. This can pose problems for returning emigrants as most utility bills are charged monthly and this could cause a delay in getting pensions/benefits transferred. In these instances headed notepaper from the Housing Association confirming the offer of housing to the applicant and the address of the property or a copy of the tenancy agreement may be useful. Guidance Notes to financial institutions give advice on the various forms of identity that may be used. A full passport is the favoured option, however if this is not available the following may be acceptable: -Driving license or age card issued by the Gardai. -Birth cert accompanied by a passport photograph signed by the Gardai -Documentation issued by a Government Department showing the name of the person, together with a statement from a person of responsibility who is in a position to confirm the persons identity- e.g solicitor, doctor, accountant, religious minister, teacher/other professional. The final decision on what is appropriate identification rests with the financial institution.

The Safe-Home Programme Ireland | Programme Origins | To Apply | Housing Options | Coming Home? | | Entitlements | Transfer of Entitlements | Benefits & Entitlements in Ireland | | Healthcare in Ireland | Returning from outside the UK | | Monthly Newsletters | True Lives | | Useful Links | Mulranny | The Safe-Home Programme Ireland Saint Brendan's Village Mulranny County Mayo Ireland CHY 14782 (Charity Number) Chairman Dr Jerry Cowley TD Tel: + 353 (0) 98 36036 Fax: + 353 (0) 98 36037 Email: safehomeireland@eircom.net   Disclaimer The materials at this site and any linked site are provided "as is" and without warranties of any kind, either express or implied. To the fullest extent permissible pursuant to applicable law, we disclaim all warranties, express or implied, including, but not limited to, warranties of title and implied warranties of merchantability and fitness for a particular purpose. we do not warrant that the functions contained at this site will be uninterrupted or error free, that defects will be corrected, or that this site or the server that makes it available are free of viruses or other harmful components. Web Site design and hosting by Mayo Ireland Ltd