Vacant Homes Tax & Pre-Letting Expenses

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Vacant Homes Tax

A new Vacant Homes Tax (VHT) was introduced in Budget 2023. The primary objective of this is to increase the availability of housing, but landlords need to be aware of the restrictions on allowable pre-letting expenses when calculating their rental profits.

Vacant Homes Tax (VHT)

VHT applies to residential properties which have been occupied for less than 30 days in a chargeable period.

VHT is calculated at three times the residential property’s local property tax (LPT) liability.

The following will be exempt from the VHT:

  • Properties recently sold or listed for sale or rent.
  • Properties vacant due to illness or long-term care of the occupier.
  • Properties which were the principal residence of a deceased chargeable person in either the chargeable period or in the 12-month period prior to the commencement of the chargeable period.
  • Properties which were the principal residence of a deceased chargeable person where a grant to administer the estate issues in the chargeable period and for any chargeable period following such a grant, where the administration of the estate has not yet completed.
  • Properties which are vacant due to significant refurbishment work.

The first chargeable period runs from 1 November 2022 to 31 October 2023.

A VHT return will be due by 7 November 2023, with the tax payable by 1 January 2024.

Pre-Letting Expenses

In determining the taxable rental profits from the letting of residential property, a landlord may claim a deduction for the following expenses:

  • Private Residential Tenancies Board (PRTB) registration.
  • Insurance premiums.
  • Maintenance & repairs – e.g., cleaning, painting and decorating, general property maintenance.
  • Property fees – e.g., management fees, letting advertising, legal or accountancy fees.
  • Costs not repaid by tenant – e.g., light & heat costs.
  • Capital allowances on qualifying capital items – e.g., furniture, white goods.

However, with the exception of property-related fees such as letting or legal fees incurred on the first letting, a deduction is not permitted for expenses incurred prior to the first letting of the property.

The Finance Act 2017 sought to address the above and introduced an allowable deduction of up to €5,000 for certain pre-letting expenses incurred on vacant residential properties. From 1 January 2023, this cap on the authorised deduction has been increased to €10,000 and the specified period for which the property was vacant has been reduced from twelve to six months. The landlord must incur the expenditure during the twelve months prior to first letting the property.

If the landlord ceases to let the property within four years, the deduction for the pre-letting expenses will be clawed back in the year in which the property ceases to be let as a residential property. Importantly, a clawback will be triggered if there is a change of use from residential or if the property is sold.

If you need any assistance with VHT or Pre-Letting Expenses, please contact Niall Grant, Partner in our Tax Services’ Department.

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AI Chatbots – What are the implications?

AI Chatbots

In recent months, there has been a wave of artificial intelligences (AI), known as Chatbots, made available to the general public. With more than one hundred million users having already engaged with these Chatbots, there has been much speculation regarding the implications of AI. Furthermore, as attention on AIs has increased, it has come to light that some industries have already incorporated these into their working processes. Much has been said about the almost limitless possibilities of AI, but from our own research, it is not likely that AI will supplant whole industries. What we expect is that AI is going to be an assistant, rather than a replacement, for workers.

What is an AI Chatbot?

To understand why this is, we have to understand how these AIs function. AI Chatbots are not self-aware in the manner we may be familiar with from science-fiction. These AIs operate by learning and then reproducing patterns, whether these are patterns of speech, presentation, computer code, and so on. They are exposed to huge amounts of data and learn to understand what a plausible-seeming answer to any given question might be. As a basic example, an AI does not understand what is meant by asking “how are you”, but it does know what sort of answers that question should be met with.

Even if AIs function through reproducing rather than creating, this does not prevent them from having impressive capabilities. For instance an AI, if the user feeds the correct data into it, can be used to draft legal documents or website content. Some newspapers have already experimented with using AIs to draft shorter online pieces, crediting these to the AI in the by-line. AIs can also be used to review data. A user can enter information into the question box along with a set of instructions for the AI to follow in sorting through the data. While there will probably need to be a few attempts to finetune the questions, in this way some forms of data analysis can be conducted in minutes. AIs can also be used as research tools. There have been several successful attempts at using an AI to produce research abstracts that are acceptable to peer review, while AIs can also be used to provide research bibliographies.

Drawbacks and Uses

It is in this reliance on pattern recognition where we begin to see the limitations that will prevent AIs from replacing work. For instance, as the AI only produces answers that fit the pattern of a correct answer, it may provide answers that are false. Our investigations into AI have found that, when asked to provide a list of texts for review, several of the texts and authors provided did not exist. Furthermore, where the AI was not challenged on this error, it would provide more information on these fictitious authors, inventing careers and reputations only because this seemed like the sort of answer the question required. The AIs, then, are entirely capable of error.

It is because these AIs can err that they cannot be expected to replace human working in the immediate future. The use AI will have will be as a tool for accelerating productivity. For instance, time-consuming study of documents to find errors or anomalies could now be conducted at a relatively brisk pace, with human input being necessary for review. In this way, time can be freed up for workers to perform more complex tasks that are beyond an AI’s scope. Similarly, an AI could be used to generate generic content for online marketing, with human input again coming through reviewing and refining the output. AIs, then, cannot be expected to operate independently. They will have to function as an aide and assistant for our own work.

Contributors
                                                    

Vincent Teo | Partner & Head of Public Sector & Government Services

Vincent Teo
Partner & Head of Public Sector & Government Services

 Dr. Conor Dowling | Research & Policy Executive | Risk Consulting

Dr. Conor Dowling
Research & Policy Executive
Risk Consulting
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Crowleys DFK reaps benefit of supporting staff’s mental health | Irish Times Feature

Paula McCann, Assistant Manager in our HR Department, featured in The Irish Times today discussing our mental health programme.

You can read it here.
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Crowleys DFK Promotions 2023 – Our Largest and Most Diverse Yet

Crowleys DFK is pleased to announce the appointment of Donna Gould as a Partner in its Accounting & Financial Advisory Department along with the promotion of a further 13 employees to new positions across the firm. This exciting news comes as a recognition of the employees’ hard work, dedication, and outstanding performance.

The following individuals have been promoted to their new roles:

Promotions

Managing Partner, James O’Connor, shared,

“We are extremely proud to announce these promotions and recognise the talent, hard work, and dedication of our employees. All have made significant contributions to the continued success of Crowleys DFK and have demonstrated exceptional leadership qualities and a commitment to excellence. They will provide a great boost to our management and leadership teams and Donna is a fantastic addition to our Partner group.”

Today’s announcement is a testament to the firms’ dedication to employee growth and development and helping its employees reach their full potential.

James concluded,

“We are confident that these promotions will drive the continued growth and success of our company and we would like to congratulate everyone on these important career milestones.”

If you are interested in developing your career with Crowleys DFK, please visit our Careers page. 

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Cash Equivalent of Company Cars Explained | New BIK Rules 2023

cash equivalent of company cars

Where an employee is provided with a company car by their employer, a value, called the cash equivalent, is put on the benefit, and the employee is taxed on it via payroll.

Many employees got an unwelcome shock when they received their first payslip of 2023, as the tax on their company vehicles had increased significantly.

As part of measures to assist families dealing with the cost of living challenges, the Government yesterday announced a temporary relief on how the benefit of having a company car is calculated. This relief is included in Finance Bill 2023, which will be published in the coming days.

This change will see some welcome, albeit temporary, reductions in the tax employees pay on their company cars.

Q: How do I calculate the Cash Equivalent of my Company Car?

A: You need to know the original market value of the car i.e. the list price of the car on the date of first registration. This applies even if your employer bought the car second-hand or is leasing it. If your car is in vehicle CO2 categories A – D, you can now reduce this value by €10,000, thanks to the Finance Bill 2023 changes.

You also need to know the annual business mileage you drive and from 2023 onwards, you need to know the vehicle’s CO2 emissions. These determine the cash equivalent percentage for your car.

The annual Cash Equivalent of your car = Original Market value – €10,000 (if your car is in categories A – D) x Cash Equivalent Percentage.

Q: What qualifies as Business Mileage?

A: Business mileage means the total number of kilometres you are necessarily obliged to travel in the vehicle in the performance of your employment duties. Travel to and from work is generally regarded as private travel rather than business travel.

Q: What vehicle CO2 category applies to my car?

Vehicle Category CO2 Emissions (CO2 g/km)
A 0g/km up to and including 59g/km
B More than 59g/km up to and including 99g/km
C More than 99g/km up to and including 139g/km
D More than 139g/km up to and including 179g/km
E More than 179g/km

Q: What cash equivalent percentage is applicable to me?

A: The cash equivalent percentage depends on your Vehicle C02 Category and the amount of Business mileage you have during the year. This table has also been updated by Finance Bill 2023 to reduce the upper limit in the highest mileage band to 48,001 (previously 52,001):

Lower  Limit Upper Limit A B C D E
Km Km % % % % %
— 26,000 22.50 26.25 30 33.75 37.5
26,001 39,000 18 21 24 27 30
39,001 48,000 13.50 15.75 18 20.25 22.50
48,001 — 9 10.50 12 13.5 15

Q: What has changed to the BIK rules in 2023?

A: Previously, the benefit of having a company car was calculated by taking the annual cash equivalent of the company car at 30% of its original market value. Where business mileage exceeded 24,000km, the cash equivalent was reduced by a percentage which ranged from 6% to 24% based on the number of business kilometres travelled.

From 2023 onwards, the cash equivalent of a company car depends on both the business mileage and the vehicle’s CO2 emissions.

 Example:

Pre 2023:

An employee drives a Category B car (CO2 Emissions More than 59g/km up to and including 99g/km) with an original market value of €35,000. The employee drove 45,000 business km in the year. The annual benefit on which the employee was taxed was €4,200 (€35,000 x 12%).

If paid monthly, this was additional taxable income of €350 per month (€4,200 / 12 months), on which the employee was taxed.

2023 Onwards:

In 2023 the benefit of having the same car and doing the same mileage is €3,938 (€35,000- €10,000 x 15.75%).

If paid monthly, this is now additional taxable income of €328 per month (€3,938 / 12 months), on which the employee is taxed.

Q: What reliefs if any can I avail of? 

A: If you travel less than 26,000 business km in a year, the cash equivalent of your car may be reduced by 20% if you satisfy all the following conditions:

  1. You work an average of 20 hours per week,
  2. You have business mileage of at least 8,000km per annum,
  3. You spend at least 70% of your working time away from your employer’s premises, and
  4. You retain a log book with details of your business mileage and work purposes.

Example:

Your company car has an original market value of €35,000 and a CO2 emissions of 95g/km. All running costs are paid by your employer. You work full time and travel 15,000 km per year for work related purposes. You spend more than 70% of working time away from your employers premises and keep a log book.

With Relief                                                                                         Without Relief

(€35,000 – €10,000) x 26.25%      €6,563                                     (€35,000 – €10,000) x 26.25% = €6,563

Less reduction of 20%                   (€1,313)

Annual Benefit                                 €5,250

Q: What has changed in relation to my van?

A: From 1st of January 2023, the percentage to calculate the cash equivalent a company van has increased from 5% to 8%. You can reduce the original market value of your van by €10,000 thanks to the Finance Bill 2023 changes. The business mileage driven or the CO2 emissions are not relevant for vans.

Example:

Van with an original market value of €35,000.

Pre 2023: The annual cash equivalent on which you were taxed = €35,000 x 5% = €1,750 (€146 per month if paid monthly)

2023 onwards: The annual cash equivalent on which you are taxed = €35,000 – €10,000 x 8% = €2,000 (€167 per month if paid monthly)

Q: I drive an electric vehicle. Is anything different for me?

A: In 2023 fully electric cars also benefit from the Finance Bill 2023 temporary changes. Now cars with an original market value of €45,000 or less are not taxed. If your fully electric car has an original market value of greater than €45,000, you will be taxed based on the excess value as shown in the example below:

An employee drives a Category A fully electric car (CO2 Emissions of 0g/km up to and including 59g/km) with an original market value of €80,000. The employee drives 40,000 business km in the year.

Taxable original market value = €80,000 – €45,000 = €35,000

Annual Cash Equivalent of use of Electric car = €35,000 x 13.5% = €4,725.

Q: Will the Finance Bill 2023 temporary changes be backdated?

A: Yes, these changes will be back dated to the 1st of January 2023.

If you have any further questions about these new BIK rules, please contact us.

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Rent Tax Credit

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Rent tax credit

Budget 2023 saw the introduction of a new Rent Tax Credit which is available from 2022 to 2025.

The credit is 20% of the rent paid in a year, up to a maximum credit of either €500 for an individual or €1,000 for a couple, for:

  • A person’s principal private residence (i.e. sole place of residence).
  • A person’s ‘second home’ which they use to facilitate their attendance at their employment, office holding, trade, profession or a Revenue approved college course.
  • A property used by a child to facilitate their attendance at a Revenue approved college course.

Qualifying rents are any amounts paid in return for the use, enjoyment and special possession of the property but does not include payments made for security deposits, repairs or maintenance or any other services such as board, laundry, etc.

The main conditions of the relief are as follows:

  • The property must be a residential property located in Ireland.
  • The payment must have been made under a tenancy. Tenancy for rent tax credit purposes must fall under one of the following categories:
    • An agreement or lease which is required to be registered with the Residential Tenancy Board (RTB).
    • A licence for use of a room(s) in another person’s principal private residence. These arrangements are commonly known as “rent-a-room” or “digs”. (No RTB registration is required under these licences).
    • A tenancy for 50 years or more.
    • Tenancies under “rent to buy” arrangements.
  • The landlord and the individual making the claim cannot be parent and child. If they are otherwise related the credit may be available as long as the RTB registrations have been complied by. Therefore, the credit is NOT available where the tenancy is under different arrangements such as “digs” or “rent-a-room”.
  • The individual must not be a supported tenant (in receipt of any State housing supports such as HAP or RAS).
  • The landlord must not be a Housing Association or Approved Housing Body.

You can claim the Rent Tax Credit for rent paid during 2022 by submitting a 2022 Income Tax Return to Revenue.  For 2023 and subsequent years the claim can also be made in-year using Revenue’s Real-Time Credit Facility.

If you are not registered for self-assessment, you can submit your Income Tax Return via Revenues’ MyAccount. By selecting “Review your Tax 2022” and requesting a “Statement of Liability”, you can input the information under the “Tax Credits & Reliefs” page.

The Real Time Credit Facility for 2023 and subsequent years enables you to claim the Rent tax credits in during the year. To claim the credit you must select “Manage your Tax 2023” and “Add new credits”, there it will give you the option to add the “Rent tax credit” and input the relevant information. Once the claim has been processed by Revenue, an amended Tax Credit Certificate is issued, and an amended Revenue Payroll Notification will be made to your employer.

For further information about the Rent Tax Credit, please contact us.

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Guide to Global Mobility – Managing Tax Obligations of Inbound Workers

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As remote working becomes more popular, employees are no longer obliged to work at their employer’s premises or indeed in the same country as the employer’s premises. This presents a number of opportunities and challenges for employers.

In the second of this global mobility series, we focus on the payroll tax compliance obligations for foreign employers with employees working in Ireland under a foreign contract of employment (inbound workers).

This can occur where:

  1. an employee relocates to Ireland, or
  2. an employer sends an employee to Ireland for a short period to fulfil part of a contract e.g. as part of a construction or installation project.

The basic rule is that all foreign employers must register as an employer in Ireland and operate Irish payroll taxes on any salary attributable to employment duties carried out in Ireland by their employee. This applies even if the employer has no business premises in Ireland or the employee is working from home in Ireland. It applies irrespective of the tax residence status of the employee.

There are a number of exceptions to this rule, which come as a welcome release for foreign employers:

  1. Business visits of up to 30 workdays in a year

    A foreign employer need not operate Irish payroll taxes on the salary of an employee who is employed under a foreign contract of employment and carries out the duties of that employment in Ireland for no more than 30 workdays in aggregate in any year.If the employee exceeds the 30 workday threshold and an obligation to operate Irish payroll taxes exists, the employer must operate Irish payroll taxes from the employee’s first workday in Ireland.

  1. Business visits greater than 30 workdays and not more than 60 workdays per year

    A foreign employer can rely on this exception where an employee who is employed under a foreign contract of employment visits Ireland and is a resident of a country with which Ireland has a Double Taxation Agreement. In addition, the Double Taxation Agreement between Ireland and the employee’s country of residence must relieve the employment income from the charge to Irish tax. Not all Double Taxation Agreements are the same and foreign employers wishing to rely on this exception should examine the wording of the relevant Agreement carefully to establish if their employee’s employment income is relieved from the charge to Irish tax.Where the employment income of the employee is not relieved from the charge to Irish tax under the Double Taxation Agreement or where the workdays in Ireland exceed 60 and there is no PAYE dispensation in place, the employer must operate Irish payroll taxes from the employee’s first workday in Ireland.

  1. Business visits greater than 60 workdays and not more than 183 days per year

    The conditions for this exception are the same as those for business visits between 30 and 60 workdays. However in addition, a foreign employer must apply to the Irish Revenue authorities for a dispensation from the requirement to operate Irish payroll taxes on the employee’s salary. There are a number of conditions to be satisfied before the Revenue authorities will grant a foreign employer the dispensation:

    (i) The foreign employer must register as an employer in Ireland;

    (ii) The foreign employer must apply in writing to Irish Revenue for the dispensation giving the employer’s full name, its address, its Irish employer’s registration number and confirmation that the relevant Double Taxation Agreement relieves the employment income from the charge to Irish tax.

    The application for a dispensation must be made within 30 days of the foreign employee starting to carry out their employment duties in Ireland. An application can cover more than one employee but a new application must be made each year.

    Where an application for a dispensation is not sought within 30 days of the employee taking up duties in Ireland, Irish payroll taxes must be operated on any salary paid to the foreign employee from the date the employee takes up duties in Ireland.

    If Revenue refuse to grant a dispensation, Irish payroll taxes should be operated on salary in respect of all workdays spent in Ireland in the year.

This article has dealt with the Irish payroll tax compliance obligations for foreign employers with an employee who is engaged under a foreign contract of employment working in Ireland. Where a foreign employer must operate Irish payroll taxes on an employee’s salary, Irish social security contributions (PRSI) are also due unless there is a valid certificate of coverage or exemption in place.

In addition, depending on the number of employees that the employer has in Ireland and the type of duties they carry out, the presence of an employee in Ireland may create a “permanent establishment” of the employer in Ireland. If an employer has a branch or permanent establishment in Ireland, it may be obliged to pay Irish corporation tax on the profits of that branch. For employers in the construction sector, there could be a requirement to register for Value-Added Tax and or relevant contracts tax (RCT).

For more information, please contact Siobhán O’Hea, Partner in our Tax Services’ Department.

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Crowleys DFK Awarded Bronze Investors in Diversity EDI Mark

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Investors in Diversity Bronze

Crowleys DFK is proud to be awarded with the Bronze Investors in Diversity Mark from the Irish Centre for Diversity. This is Ireland’s only Equality, Diversity and Inclusion (EDI) Mark.

In recent years we have committed to advancing our EDI journey, embracing it as a top priority in everything we do, from hiring to developing talent to client engagement and internal communications.

The accreditation process for the Mark began with a detailed  application process  to take part in the Skillnet Ireland’s funded programme. This was followed by three senior management employees participating in a 4-week intensive training course. The Irish Centre for Diversity then worked with the team to assess and benchmark our efforts relating to the D&I agenda.

Commenting on the achievement of the Bronze Investors in Diversity EDI Mark, Vincent Teo, Partner and EDI Lead, said:

“We are on a very exciting EDI journey and achieving the Bronze Investors in Diversity EDI Mark is a great step forward. This award recognises the strong foundation we have built for embedding Diversity and Inclusion in the firm and demonstrates our full commitment to an equitable and inclusive workplace to our employees and our clients. We are proud to add the Mark to our name as an Investor in Diversity.”

We know we are on a journey but attaining the Bronze Accreditation Mark is a great recognition of the progress we’ve made and the momentum we’ve built.

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Crowleys DFK Announce Aware as Charity Partner for 2023-2024

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Crowleys DFK is delighted to announce that Aware has been selected by our employees as its Charity Partner for 2023-2024.

Aware is the national organisation providing free support, education and information services to those impacted by anxiety, depression, bipolar disorder and related mood conditions.

Aware undertakes to create a society where people affected by stress, depression, bipolar disorder and mood related conditions are understood, supported, free from stigma, and are encouraged to access appropriate therapies.

Commenting on the announcement, James O’Connor, Managing Partner, said:

“We are delighted to have Aware as our Charity Partner for 2023 & 2024. The work that Aware does has never been more important. We are looking forward to working with this great charity to help raise much needed funds and raise awareness of mental health issues.

We believe that this partnership will also help us further embed mental wellbeing into our corporate culture and build on what we have already achieved in terms of our awareness initiatives, manager training and the supports available to our employees. Reducing the stigma associated with mental health in the workplace is a key goal for the firm.”

Stephen Butterly, Head of Fundraising & Business Development at Aware said:

“We are delighted to have been selected as charity partner of Crowleys DFK for the next two years. Aware exist to support people impacted by depression and bipolar disorder all across Ireland, and the support of organisations like Crowleys DFK is vital to ensuring that we can be there for people when they need us, 365 days a year. We look forward to getting to know the teams in Dublin and Cork, and to working together on initiatives over the coming years.”

In the coming weeks, Crowleys DFK will work with Aware to develop a fundraising calendar for this two-year partnership.

Please keep an eye on our website and our social media feeds (LinkedIn, Twitter and Instagram) to follow our journey supporting Aware throughout 2023-2024.

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3 Years Supporting LauraLynn

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Pictured L-R: James O’Connor (Managing Partner, Crowleys DFK), Claire Shiels (Corporate Fundraiser, LauraLynn) and Natalie Kelly (Partner, Crowleys DFK)

In early 2020, we announced LauraLynn, Ireland’s Children’s Hospice as our Charity Partner. Not long after, members of our CSR Team visited the hospice and came back inspired and full of ideas on how we could help raise funds and awareness for this amazing charity… but then everything changed.

With all our fundraising plans impossible due to the lockdown reality we were all in, we had to find new ways to support LauraLynn and the children and families that relied on them.

This kickstarted our virtual fundraising initiatives. From our Virtual Walk Across the US and Canada, Wear Your Christmas Face Mask and Christmas Gifting campaigns, a lot (!) of Step Challenges, our Donate as your Earn campaign and various raffles, the employees at Crowleys DFK dug deep and put their hearts into each and every campaign.

“It has been a pleasure to be involved with our Firm’s campaigns. Knowing how difficult the last few years would have been on fundraising for LauraLynn, it has been an honour to help out where I can.”

Elaine Murphy, Assistant Manager, Audit and Assurance

 “I feel very proud of the Firm’s fundraising initiatives supporting LauraLynn over the last few years and being able to participate in these initiatives means a lot to me personally knowing that the funds raised are making a difference to the children and their families.”

Paula McCann, Human Resources

While all these initiatives raised some vital funds for the Charity during what was a very challenging few years, we are in no doubt that we got a lot more back from the partnership. Not only were we continually inspired and moved by our online talks with the incredible staff and care givers at LauraLynn, but our initiatives also kept us connected during a time when we all had to be apart.

“I have enjoyed participating over the past few years as not only do you know you are helping a good cause, but it has given us the opportunity to interact with our colleagues during a time we were unable to meet face to face.”

Emma Dunne, Manager, Corporate Compliance

 “It has been a great way to connect with my colleagues, many of whom I hadn’t met in person in 2 years. Ultimately, we have all benefited hugely from both a mental & physical health perspective by getting involved with a fantastic and very deserving charity.”

Harry O’Sullivan, Partner, Audit & Assurance

Our final fundraising campaign, Week of Celebrating LauraLynn, took place in late November and pushed the total funds raised over the 3 years (of what initially meant to be a 1 year partnership) to €45,045.

“I knew very little about LauraLynn and their work before we began supporting them as our Charity Partner. The past three years has really made me aware of the incredible commitment and passion that volunteers give to so many worthwhile causes. LauraLynn are doing incredible work and it’s been fantastic to see so many of my work colleagues and friends take part in our initiatives.”

James O’Connor, Managing Partner

On 7th December 2022, Crowleys DFK returned to LauraLynn for another onsite visit. While some things had changed since our first visit (outdoor meeting pods, and the new Memorial Tree and Garden), the most important things did not…the care and dedication from each of the wonderful staff we met and the pure sense of peace and warmth coming from every corner of the hospice.

“As a Corporate Partner, LauraLynn could not have asked for more. The team at Crowleys DFK demonstrated creativity in staff and office fundraising initiatives, enthusiastically signed up for challenges and events, and helped us out with volunteering. They were invested in understanding the work we do with children and families, and helping raise awareness of LauraLynn, its services and supports, and its funding needs. Crowleys DFK is a company and a team that is committed to making an impact in its charity work, and undertakes it with energy, commitment and heart. Working with them over the past 3 years has been a pleasure, and their contribution has made a big difference for the children and families in our care.”

Claire Shiels, Corporate Fundraiser, LauraLynn Ireland’s Children’s Hospice.

It has been an honour and pleasure to have supported LauraLynn for the last 3 years. LauraLynn has and will always remain very close to all our hearts.

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