Returning to Ireland from Australia

If you are returning home to Ireland from Australia, this page covers common questions and other practical matters to make your transition a smooth one. For example, there is information on Irish taxes, how to set up a bank account, and what to do about any Australian pensions you may have.

Before you open 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 bank account types 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 (the Irish postal service).

A current account lets you:

• Pay your bills by direct debit or standing order
• Get automated payments such as salary, wages or benefits
• Transfer money in a branch, by telephone, or through a mobile or online banking service
• Pay for things with a debit card or a digital wallet
• Withdraw money from ATMs
• Keep track of your spending
• Access an overdraft (short-term borrowing through your current account)

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.’

For some accounts, you make deposits at regular times, usually monthly. These are called ‘regular savings accounts.’

Before you open a deposit account, you should know what rate of interest you can earn on your savings. You should also find out how you can access your money if you need it. Some deposit accounts may have restrictions on how soon or how often you can withdraw money.

A deposit account is not your only option. You can save money in other ways, for example, through State Savings.

This section includes general tax information if you get a job when you return to Ireland. You should contact a financial expert for specific information relating to your circumstances.

The Australian Tax Office (ATO) has launched an online platform that lets you ask questions about tax and super issues with other community members. ATO moderators certify answers as correct.

Managing your Australian tax

It’s important to determine if you are an Australian resident for tax purposes. You can use the ATO’s online tool for determining the residency status of people leaving Australia.

If you're an Australian resident for tax purposes, you need to declare all income earned both in Australia and in Ireland on your Australian tax return, even if you have already paid tax on it here in Ireland.

Since Ireland and Australia have a dual tax agreement, you are entitled to a foreign income tax offset (FITO) if the following conditions are met:

• The Irish taxes you have paid must be income tax
• You must have actually paid, or be deemed to have paid, Irish income tax
• The income or gain on which you paid Irish income tax must be included in your assessable income (or your non-assessable non-exempt (NANE) income) for Australian income tax purposes

The Foreign Income Tax Offset (FITO)

You can claim the FITO in your tax return. If the amount is more than $1,000, then you will need to determine your foreign income tax offset limit. The ATO provides a step-by-step guide to help you calculate this amount.

If you have a myGov account linked to the ATO, you can access your account from overseas to:

• Prepare and lodge your tax return
• Manage and check your super
• Manage your contact details and other tax obligations

Taxes in Ireland

If you plan to work when you are back in Ireland, you should know how your income will be taxed. 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 known as the standard rate of tax, and the amount that it applies to is known as 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 called 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

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 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 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.

If you need a PPS number as a non-resident and can’t attend a PPS Registration Centre, you can contact the Department of Social Protection’s Client Identify Services.

You cannot use this service if you are living in Ireland or intend to relocate to Ireland for any period.

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

Australian social security payments in Ireland

Ireland has a social security agreement with Australia that allows people to move between the countries and protect their pension entitlements.

Where a person has worked in both Ireland and Australia, the rate of pension is determined on a pro-rata basis. This means that each country pays a partial pension, based on a formula that uses the contribution record from both countries.

You can find answers to frequently asked question about the agreement on the Australian Department of Social Services website.

If you are receiving an Australian pension and return to Ireland, Services Australia will pay it into your nominated Irish bank account every 4 weeks. Payments to customers in Ireland are in Euros. Claims and questions about the Agreement are handled by Centrelink International Services in Australia.

If you have an Australian driving licence, you can exchange it for an Irish licence. To exchange the licence, you can:

• Apply online
• Apply in-person at a National Driver Licence Service (NDLS) centre

All Australian licence exchange applications need to include a Letter of Entitlement (sometimes called a ‘driver’s statement’). This Letter of Entitlement is a record of your driving history. You can get this from the road traffic authority of the State or Territory that issued your licence.

You can find a contact list for each driver licensing authority in Australia on the embassy website.

If you are exchanging an Australian licence from the following territories, you will be restricted to driving automatic vehicles:

• Australian Capital Territory
• New South Wales
• Northern Territory
• South Australia
• Tasmania
• Victoria (see below)

Make sure that the Letter of Entitlement submitted in support of your application indicates whether you took your driving test in a vehicle with manual or automatic transmission. If your driving test was taken in an automatic vehicle, you can only drive an automatic vehicle.

If the road traffic authority that issued your licence can provide confirmation that you completed your test on a vehicle with manual transmission, you will not be restricted to driving only automatic vehicles.

Victoria

If you are exchanging your driving licence from the Vic Roads licensing authority, you will need to sign a consent form to allow Vic Roads to release information to the NDLS if required. Please ensure that you complete the Applicant Details and Individual/Organisation sections of the consent form

Can I exchange my expired licence?

You can exchange your Australian licence up to one year after it has expired, and you will need to have a letter of entitlement.

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

Public healthcare services

The HSE delivers 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 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 as to their procedures.

The following companies offer voluntary 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. A GP is often the first doctor people see about a health problem.

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

There are several steps 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 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?
• What is the location of the property? Is it near to your work or college?
• How long do you plan to stay there?
• Do you want to share a bedroom, bathroom, or kitchen?

What are the 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 viewing rented accommodation.

Residential Tenancies Board (RTB)

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

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

Primary and post-primary education

Usually, children start primary school when they are 5 years of age. They start in September – 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 of age.

There are 3 types of post-primary (or 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

To find a school, you can search 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 selection.

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 will follow 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 wide 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 students

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

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