I propose to take Questions Nos. 670 and 682 together.
The Intra-Company Transfer Employment - ICT Permit is designed to facilitate the transfer of senior management, key personnel or trainees who are non-EEA nationals from an overseas branch of a multinational corporation (Foreign Employer) to its Irish branch (Connected Person). Intra-Company Transfer Employment Permits are issued by the Department of Enterprise, Trade and Employment and further details are available on their website at:
https://enterprise.gov.ie/en/What-We-Do/Workplace-and-Skills/Employment-Permits/Permit-Types/Intra-Company-Transfer-Employment-Permit/
Following a successful application for an ICT Employment Permit, if the person is visa required, they should apply to the Immigration Service of my Department for an entry visa. Subject to the duration of the ICT Employment Permit granted, on their arrival in the State, the person will be required to attend at their local immigration office where they will be issued with a Stamp 1 immigration permission.
Residence based on a Stamp 1 immigration permission, issued for the purpose of an ICT permit, is considered as reckonable residence for naturalisation purposes and it is open to the holder to lodge an application for a certificate of naturalisation if they have 5 years (60 months) reckonable residency on the date of the application.
A Stamp 1 permission granted to a person resident in the state with an ICT permit does not accrue reckonable residency rights for long term residency purposes as the Employment Permit is available on the basis that the employment is temporary. Therefore, an application for long term residence in the state would not be accepted.