On 5 October 2026, the Central Bank of Ireland (the “Central Bank”) sent a communication to the Irish funds industry outlining the timeframes for receipt of:
- QIAIF / professional and qualified ELTIF authorisations, approvals, notings and change of service provider (“COSP”) filings;
- ICAV registrations and revocation applications; and
- UCITS, RIAIF, and retail ELTIF authorisations, approvals and notings,
(the “Year End Communication”).
QIAIF/Professional and Qualified ELTIF Filings
| For authorisation, approval or noting | Deadline for receipt |
|---|---|
| 23 and 24 December 2026 | 3 p.m. on 22 December 2026 |
| 29 December 2026 | 3 p.m. on 23 December 2026 |
| 30 and 31 December 2026 | 3 p.m. on 29 December 2026 |
| 4 January 2027 | 5 p.m. on 30 December 2026 |
The Central Bank advised that normal timeframes for QIAIFs/professional and qualified ELTIFs apply until Monday, 22 December 2026.
QIAIF COSP Filings
| Effective date | Deadline for receipt |
|---|---|
|
24 December 2026– 4 January 2027 |
5 p.m. on 18 December 2026 |
ICAV Registration/Conversion/Migration Applications
| Effective date | Deadline for receipt |
|---|---|
|
23 December 2026 – 31 December 2026 |
5 p.m. on 11 December 2026 |
UCITS, RIAIFs, Retail ELTIFs Authorisations/Approvals/Noting
| Final documentation for authorisation, approval or noting on: | Deadline for receipt |
|---|---|
|
23 December 2026 |
5 p.m. on 21 December 2026 |
|
24 December 2026 |
5 p.m. on 21 December 2026 |
|
29 December 2026 |
5 p.m. on 21 December 2026 |
|
30 December 2026 |
5 p.m. on 21 December 2026 |
|
31 December 2026 |
5 p.m. on 21 December 2026 |
The Central Bank has advised that in order to focus over the Christmas period on applications that are at an advanced stage and likely considered to be authorised or approved prior to year-end, the following business dates will not count towards the usual timeframes for issuing comments on applications:
- 24 December 2026;
- 29 December 2026;
- 30 December 2026;
- 31 December 2026; and
- 4 January 2027 through 8 January 2027.
The Central Bank further provided that an application received on 24 December 2026 will be marked with a received date of 11 January 2027 and that a subsequent draft (non-fast track filing) of an existing application received before 5 p.m. on 17 December 2026 will be due for return of comments on 18 January 2027.
In this instance, the Central Bank also notes that 18 to 23 December 2026 and the 11 to the 18 of January 2027 will be counted towards the timeframe in which the application will be assessed.
Monday, 4 January 2027 is the first day of 2027 that funds may be authorised/approved and/or post-authorisation updates will be noted. Executed documentation for funds seeking authorisation/approval or noting on 4 January 2027 must be received by the Central Bank by 5 p.m. on Wednesday, 30 December 2026.
| Financial Service Provider (“FSP”) Authorisations Acquiring Transaction Notification Forms (“ATNFs”) |
|---|
| FSPs intending to submit an ATNF between Tuesday, 29 December 2026 and Thursday, 31 December 2026 (inclusive) should engage with the Fund Service Provider Authorisation Team in advance of Wednesday, 23 December 2026 via email to Mancofspauthorisations@centralbank.ie. |
Revocations
| Timeline | Deadline for receipt |
|---|---|
|
End of December 2026 |
5 p.m. 15 December 2026 |
The Central Bank has not provided any detail in relation to timelines for: (i) Individual Questionnaires (IQ); or (ii) Investment Manager Applications (i.e., non EU-based, including UK, applicants).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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