This report covers steps the Irish government is taking to help assure the rights and status of Irish nationals in the U.K. and U.K. nationals in Ireland in the lead up to Brexit.
To subscribe to GMS Flash Alert, fill out the subscription form.
The Common Travel Area and associated rights and privileges represent a series of informal and recognized rights for British and Irish citizens travelling between, as well as working and living in, the U.K. and the Republic of Ireland.
It is the positon of the U.K., Ireland, and the European Union (EU) that the Common Travel Area will not be affected by the U.K.’s exit from the EU.1
In this GMS Flash Alert, we highlight the impact of Brexit on rights in respect of U.K.-Ireland cross-border travel, immigration, social security, and health-care.
As a result of the U.K. leaving the EU, immigration changes are imminent for British citizens travelling to and working in the EU.
However, whether there is a “hard” or “soft” Brexit, the position of British citizens travelling to and living and working in the Republic of Ireland will remain unchanged. In addition to this, there will be no change to the rights of Irish citizens travelling to and living and working in the United Kingdom.
British citizens are exempt from the application of Irish immigration legislation,2 and U.K. legislation provides that the Republic of Ireland is not deemed to be a foreign country,3 meaning that, Irish citizens do not require immigration permission to live and work in the United Kingdom.
As a result, British citizens can live and work in the Republic of Ireland, and Irish citizens can live and work in the U.K., without requiring immigration permission. This will not be impacted by Brexit.
The Irish government published the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019 on 22 February 2019. The bill seeks to enable certain health-care arrangements to be maintained between the U.K. and Ireland,5 and allows for the continued payment of a number of Social Security payments.6
In essence, the proposed legislation seeks to codify the existing health-care and Social Security rights of British citizens in the Republic of Ireland, so that those rights are not impacted by Brexit.
It is the positon of the U.K., Ireland, and the EU that the Common Travel Area will not be impacted by Brexit, whether the U.K. leaves the EU with a deal in place or without a deal (so-called “no deal Brexit”). As such, employers will still be able to send their British employees to the Republic of Ireland, and Irish employees to the U.K. as they do now.
1 For related coverage, see GMS Flash Alert 2017-189 (21 December 2017).
2 Aliens Exemption Order 1999.
3 Ireland Act, 1949, s.2.
4 See “The UK’s future skills-based immigration system,” White Paper, December 2019 by clicking here.
For general information, see the Irish government’s Brexit website.
5 “Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019”, s.4.
6 “Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019.”
* Please note that KPMG LLP (U.S.) does not provide any immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Ireland.
© 2020 KPMG, an Ireland partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.
Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.