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The Nomenclature of Territorial Units for Statistics (NUTS) were created by Eurostat in order to define territorial units for the production of regional statistics across the European Union. In 2003 the NUTS classification was established within a legal framework (Regulation (EC) No 1059/2003).

As the administrative territorial breakdown of EU Member States is the basis of the NUTS classification, changes made under the 2014 Local Government Act prompted a revision to the Irish NUTS 2 and NUTS 3 Regions. These changes included the amalgamation of the local authorities of Tipperary North and South, Limerick City and County Councils and Waterford City and County Councils. In addition three Regional Assemblies were established (Northern & Western, Southern, Eastern & Midland).

The main changes at NUTS 3 level are the transfer of South Tipperary from the South-East into the Mid-West NUTS 3 region and the movement of Louth from the Border to the Mid-East NUTS 3 Region. There are now three NUTS 2 Regions which correspond to the Regional Assemblies established in the 2014 Local Government Act and are groupings of the new NUTS 3 Regions. The revisions made to the NUTS boundaries have been given legal status under Commission Regulation (EU) 2016/2066. The new NUTS 2 and NUTS 3 structure and classification are displayed in the table below: