Permission given for new office block on Dublin City Arts Centre site
The council has granted planning permission to the firm, headed up by developer, David Kennan and Winthrop engineering group founder, Barry English, despite opposition from the Office of Public Works (OPW), an inner city primary school, a religious trust and An Taisce.
In granting planning permission to Ventaway Ltd, a Council planner's report concluded that the scheme 'will result in the redevelopment of a massively underutilised vacant site in a prominent location within the city centre'.
The report found that the proposed alterations 'ensure that the development will not only create valuable commercial space but will also add much needed artistic spaces, while also providing managed space for the adjoining school'.
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Underlining the scale of the scheme, the council has ordered Ventaway to pay €3.18 million in planning contributions towards public infrastructure and €1.08 million towards Luas works.
The current plans follow An Bord Pleanala refusing planning permission in May 2024 to Ventaway to develop what would have been Dublin's tallest building at 24 storeys for the same site.
Ventaway lodged its revised plans last December and the scheme - designed by architects, Henry J Lyons - is 61.05m tall, which is a 46.95m lower than the high scheme refused in 2024.
Principal of City Quay National School, Philip Kelly, told the council that the school's board of management were objecting 'in the strongest possible terms' to the new planning application.
The OPW is the State agency charged with the care and management of the James Gandon designed Custom House and in its objection, the OPW stated that the construction of a building at this scale and magnitude 'has the potential to adversely impact the historic and architectural character of the Custom House'.
In a separate objection on behalf of St Laurence O'Toole Trust and The Administrator of the Parish of the Immaculate Heart of Mary, planning consultant, Declan Brassil stated that the scheme 'represents a significant overdevelopment of the site'.
The country's largest industry lobby group, IBEC also weighed in, stating that approval should be granted.
IBEC's Head of Infrastructure and Environmental Sustainability, Aidan Sweeney told the Council that the proposal 'offers an effective revitalisation of a prime location in the city centre and is exactly the sort of project Dublin requires going forward'.
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Irish Times
an hour ago
- Irish Times
Will I pay tax in Ireland if a US relative leaves me something in their will?
I am a naturalised US citizen, born and raised in Ireland, and living in the USA. I will be bequeathing 50 per cent of my estate to my sister (with the goal of her passing it on to her children). If she predeceases me, it will go directly to her children per stirpes. My estate would be probated in the USA (Texas specifically). What are the tax implications for my sister inheriting funds from a relative in the US? Would it be better to divide the bequest between her and her two children (1/3 each) to reduce the tax liability? Or would it be best to bequeath it directly to them in first place? I had neglected to even consider tax consequences until reading your column recently. READ MORE Mr DM The position on inheritance and taxation is very different in the US and in Ireland. While most states in the US, including Texas, have no inheritance tax , Ireland does. It apples if the person either giving the inheritance or receiving it is tax resident or ordinarily resident for tax here. Not that it matters here, but it also applies if the property subject to the inheritance that is situated in Ireland – even if neither the dead person or the beneficiary is resident here. In general with cross-border inheritances, there are taxation agreements between Ireland and those other countries that ensure you do not pay tax twice on the same inheritance. If the inheritance tax levied in another country is lower than the liability here, an Irish beneficiary would pay only the difference between that and the Irish liability where these double taxation agreements apply. Where the inheritance tax bill abroad is higher than it would be here, no tax is levied here but neither do you get any refund for the amount paid in the other country that is higher than your bill would have been in Ireland. With Texas, this is moot as you have no inheritance tax there. Apparently only five US states do have inheritance tax levied on beneficiaries. The US does also have a separate estate tax which is levied on estates of dead people which exceed a financial threshold. Again, Texas does not have an estate tax. There is a US federal estate tax which, if you were to die this year, would kick in if the estate you leave behind is worth more than $13.99 million (€11.9 million). That is adjusted every year: the 2025 figure is roughly $400,000 up on 2024. So that's the very cursory general picture on cross-border inheritance. What about the position of your sister and her children if and when they inherit from you. In Ireland, the amount you can inherit depends on your relationship with the dead person. The highest threshold – €400,000, or around $470,000 – is reserved almost solely for children inheriting from their parents. The thresholds fall sharply from there. Category B, which covers inheritances received from siblings, grandparents and aunts and uncles by blood – the relevant threshold for your sister and her children – is just €40,000. That figure is halved again for more remote relatives, in-laws and friends. And those thresholds are 'lifelong' – or at least they date back to any inheritance received from people in each category since December 5th, 1991. Gifts in excess of €3,000 are covered by the same regime and thresholds. So, assuming your sister and her children have never received a large gift or an inheritance from a sibling, a grandparent or some other aunt or uncle, they can take €40,000 tax free from you if you die this year. On anything over that amount, they will pay tax at 33 per cent. I say this year because, as with US federal estate tax, the threshold can rise and fall in Ireland from year-to-year although it is no longer linked to inflation or any other measure. Would it make more sense to give it all to your sister with the intention that it be evenly distributed to her children on her own death or allocate it directly to your sister and her children individually? Helpfully, that depends. Upfront, it is fairly straightforward. I've no idea of how much money is involved here nor how many children your sister has. Let's assume she has three children and the amount involved translates as €600,000. If that is left entirely to your sister, she will take €40,000 tax free assuming she has not taken an inheritance or large gift from anyone in Category B, as mentioned above. That would leave €560,000 subject to tax at 33 per cent – a tax bill of €184,800. After tax, she would have a net inheritance of €415,200 (560,000 – 184,800 + 40,000). If the money was instead split evenly and given directly in equal parts to your sister and her children, they would each get €150,000. On the same presumption as above, they take €40,000 tax free and pay €36,300 in tax on the balance of €110,000. After tax, each would have €113,700. Between the four of them, that comes to €454,800 – or close to €40,000 more than if the money was all given initially to your sister. Much depends on the amounts we are talking about here. If this portion of your estate comes to less than €40,000 per person, it would certainly make more sense to give it directly to your sister's children as it would not exceed each person's tax free threshold. If, using our example the €160,000 went instead initially to your sister, she would pay tax on three-quarters of it before anything can eventually be passed on to her children. And of course, if it did all go to your sister, several new factors come into play. While it is your goal that the money goes ultimately to your sister's children, if you leave it to her it will be entirely at her discretion whether that happens and, if it does, whether it is divided equally or whether every child is included in any division. Also, depending on what else she is leaving to her children, that money may be taxed again if it brings each niece or nephew's inheritance from their mother above the €400,000 – or whatever the threshold in place will be at that time. Assuming the plan is for the children to benefit ultimately, one way to avoid or reduce any future tax bill would be her to avail of the small gift exemption which would allow her to pass on €3,000 each year to each child from your inheritance that she is managing on their behalf. That would clearly reduce any amount that might be subject to tax later on. That is also an option for your right now if the amount you intend to leave amounts to more than €40,000 per person. The small gift exemption applies to the beneficiary not the donor so there is nothing to stop you gifting the equivalent €3,000 each year to each of your sister's children from the US, reducing any eventual tax bill on a future inheritance. You'll need to manage exchange rates if you do that as anything above €3,000 in any year comes off their inheritance tax free threshold. As a general rule, the best way to reduce tax on inheritance in Ireland is to spread it widely. The more recipients, the lower any ultimate tax bill. But of course, in this case, that is limited by the size of the family whom you wish to benefit. Please send your queries to Dominic Coyle, Q&A, The Irish Times, 24-28 Tara Street, Dublin 2, or by email to , with a contact phone number. This column is a reader service and is not intended to replace professional advice
Irish Times
5 hours ago
- Irish Times
‘Apartments here are very reasonable for what you get, but eating out is expensive': an Irishman on life in Antwerp
From Ballyjamesduff in Co Cavan , Peter Shaffrey grew up in the Percy French Arms Hotel in the town, owned by his parents Peter and Maura Shaffrey, who bought it in 1964. One of six children (and a nephew of the late celebrated architect Patrick Shaffrey), Peter has a twin sister Ciara and remembers the family moving to Dublin in 1979 when his parents bought O'Brien's pub on Sussex Terrace and the Stag's Head in Dame Court. 'I grew up in Kenilworth Square and went to school at St Mary's College in Rathmines, and worked in the pub from the age of 12 or 13, mostly in O'Brien's where I learned so much about running a business. There was a strong work ethic and business sense in the family', he says. After school, he moved to London and ended up running the first Gap store to open outside the US, in Richmond. Back in Dublin in 1989, he started working with the interior design company Gibson & O'Rourke 'which gave me a real understanding of textiles and client needs and from there I went to study fashion at the Grafton Academy at 22 and just loved it'. READ MORE After graduation, he went into designing corporate wear for, among others, AIB, Bank of Ireland, airline Cityjet and retailer SuperValu. In 1998, he met his now husband Kevin Warwick, who had come to Ireland to work with John Rocha as a designer. When Warwick later got a job with the Blanc Blue French knitwear company, the couple moved to Paris in 2000 and lived in the Marais 'and it was the best fun ever', Shaffrey recalls. Their next move was to Amsterdam when Warwick landed a job with Docker Levis 'and then I went back to my Irish roots and ran an Irish bar called O'Reilly's near Dam Square'. 'We got married in 2004 and bought our first house, a canal house apartment in 2008,' he says. When Warwick decided to do a master's degree in menswear at the Royal College of Art in London, they transferred to London, where Shaffrey first started working with Louise Kennedy running her shop in Belgravia. Following Warwick's graduation, they returned to Amsterdam, with Shaffrey continuing to work as a freelance design consultant, brand ambassador and stylist. In 2017, Warwick fulfilled a lifelong dream, securing a job as a senior menswear designer at Dries Van Noten in Antwerp and they moved once again. They have lived there ever since and 'and we just love it here. It is a wonderful city, vibrant with a very relaxed atmosphere and compact with beautiful cafes, galleries and concept stores. 'It's a historic city with a modern edge and even the train station is magnificent', he says. 'There is a lot to do and such a rich history here'. They live in the residential Harmonie area, 'which is very peaceful and very connected to the city centre. It has a sense of community and loads of little bakeries and cafes, so it's like a little village with loads of parks – there are three beside us.' Home is a duplex in a late 18th-century house with a beautiful garden and two terraces. 'It's about 3,000 square feet with three bedrooms, one of which we have converted into a walk-in wardrobe. We back on to a huge garden beside us so we are not overlooked. Apartments here are very reasonable for what you get, but eating out is very expensive and there are more Michelin restaurants per square mile than anywhere else'. Local people are 'a tiny bit hard to get to know initially and not showy in any shape or form, but we have made lovely friends here mostly in the arts sector and we get invited to lots of openings and galleries. It's a very art-inspired city'. One of the big advantages, he says, about living in Antwerp is that all the shops are closed on Sundays 'except for the first Sunday of the month, so it's a real family day. Antwerp is small, but that suits us and anyway we are near Schiphol airport [in Amsterdam], so travelling anywhere else is easy.' Some of their favourite places to eat and drink include Spiridon, a local wine bar, Nives, 'great for brunch', Café Finch, 'contemporary with an Asian twist', Felfet 'Mediterranean with Middle Eastern flavours' and Le Qui, 'where the chef just cooks what he wants, and the cuisine is innovative and funky'. They also love bars such as Hopper with its 1930s Art Deco interiors and Witzli Poetzli, which is 'full of artists and interesting people'. What does he miss about Ireland? 'I miss friends and family, but I get back quite a lot. Kevin loves working with Dries Van Noten and I get plenty of work – though I am very selective in what I choose – and my relationship with Louise Kennedy, which is now over 20 years, continues as a brand consultant.' A sociable couple who love entertaining, 'we have loads of parties here as the house lends itself to that. It was my 50th birthday and that of my twin sister Ciara six years ago so we threw a big party here for that. We love living here, it has a wonderful quality of life. I really feel blessed.'
Irish Times
5 hours ago
- Irish Times
Bracing for a trade war: the Irish whiskey, cheese and sweet makers sweating Trump's tariff plans
Depending on who you talk to, a trade deal between the European Union and the United States has essentially been agreed or negotiations are on the brink of collapse. The latter outcome could precipitate a nasty and damaging trade war between the two massive economies. The benign scenario, on the other hand, is likely to be greeted by many Irish exporters not with relief but weary resignation. Developments over recent days point not to the 30 per cent tariffs Trump threatened the EU with two weeks ago, but a still painful 15 per cent flat rate for most EU goods entering the US. The agreement Trump's administration struck with Japan last week, will lead to a general 15 per cent tariff applied to Japanese imports. This was secured after the US president had threatened the country with a 25 per cent rate. READ MORE With European negotiators reportedly ready to accept 15 per cent as part of 'the shakedown', carveouts for specific industries and sectors will be crucial in determining whether many Irish businesses can retain access to the United States. The pressures of the last few months have reportedly claimed some victims. Last week, Killarney Brewing and Distilling company went to the wall after a failed examinership process. Laying off 54 workers, the company cited the 'high tariffs on Irish whiskey exports' as one of the reasons why it was unable to continue trading. The precise rates applied to Irish food and drink will be critical to whether many businesses remain competitive. Sarah and Sergio Furno of Cashel Blue cheesemakers Sarah Furno of Co Tipperary cheese maker Cashel Blue describes the mood within the Irish cheese industry as one of 'insecurity, fear and indeed sadness'. She notes that big global cheese players such as Lactalis and Savencia have already rushed to build production in the US to get ahead of the tariffs – an option not available to smaller brands. [ Profits rise at Cashel Blue producer with aims to fund further capital investment Opens in new window ] 'As speciality independent cheesemakers we are at the very opposite end to pharma in terms of scale and ownership,' says Furno. For Cashel Blue, a 30 per cent rate such as the tax Trump threatened would 'price Cashel off the shelf' in the US, she says. As with other blue-cheese producers, the rate applied to Cashel's products has been 15 per cent since Trump's 'Liberation Day', April 2nd, when he announced a broad package of import duties, and that has proven difficult. 'It's hard work at the moment. We are fortunate to be established and to be a team,' says Furno. 'I'm so fortunate to manage our family business with my husband and first cousin and a very stable local team in the cheese rooms – together we stay strong and positive'. Furno says her company has had to refocus on the UK market – where it has some competitive advantages – and expects Australia to grow in importance. However, she is not giving up all hope that things could change again in the US. 'This climate makes you think with agility, makes you realise nothing is stable or constant. It is a time to reach out, to stay in contact with those we know in the US – for this will pass." [ What would a 15% tariff deal mean for Ireland? Opens in new window ] If Europe and the US do indeed plump for 15 per cent across all goods, this might just keep access open, she says. 'At least we could have a good conversation to see how we could make it work ... if the figure is too high, it closes conversations,' she says. For Hazelbrook Confectionery in Newbridge, the idea of exporting to the US has been made unfeasible by the relentless uncertainty around potential tariff rates. This is despite the fact that the US confectionery market is valued at more than $50 billion (€44 billion). Leo Cummins: 'It became clear that there would be uncertainty on US pricing – and given the tight margins in the confectionery industry, we instead transferred our focus to the UK and European markets.' Photograph: Nick Bradshaw Earlier this year, the company made the decision not to wait and see whether Trump was bluffing; its Cleeve's, Urney and Hadji Bey brands will not be appearing on American shelves. 'Back in 2024 we were getting a lot of inquiries on all of the above from the USA,' says founder Leo Cummins, who employs 26 people at Hazelbrook's Co Kildare facility. 'But in early 2025 it became clear that there would be uncertainty on US pricing – and given the tight margins in the confectionery industry, we instead transferred our focus to the UK and European markets.' Having spent the past four years figuring out solutions to the barriers thrown up by Brexit, he describes Hazelbrook's exports to the UK as 'booming'. He says it's much better to focus instead on countries where there are no tariffs. The company has started selling into France and is looking at opportunities in Canada. 'It makes sense in our case to largely ignore the US market for now and instead focus on export markets where we can be immediately competitive'. For those who feel they can no longer remain competitive in the US, the standard advice from State bodies is to diversify and improve competitiveness. But the sheer size of the US market cannot be ignored or easily replaced, no matter how much energy is spent chasing new export opportunities. Then there are those products whose entire selling point is they are uniquely Irish and made nowhere else, such as Irish whiskey. Anything higher than 10 per cent and a lot of Irish whiskey companies will struggle to continue selling into the US – margins will be completely wiped out — Eoin Ó Catháin, Irish Whiskey Association, The industry has endured an agonising period . For much of this year, potentially catastrophic tariffs have loomed over distillers, many of whom had hitched their fortunes to a growing demand for Irish products in the US. Many smaller operators are loath to speak on the record in the current climate. Eoin Ó Catháin, director of the Irish Whiskey Association, says the industry has been reluctant to become 'the face' of the tariff discussion and most Irish whiskey producers have instead opted to quietly focus on navigating the coming months. Recent reports of a carveout for the spirits industry could prove to be a lifesaver for many of them, he says. 'The current 10 per cent tariff is already proving challenging for exporters, compounded with a weaker dollar. Anything higher than 10 per cent and a lot of Irish whiskey companies will struggle to continue selling into the US – margins will be completely wiped out,' he says. Many smaller producers have tried to front-load deliveries to the US in advance of any potential increase on that existing 10 per cent tariff. 'Any complications that exist are far greater for an SME – getting the product from grain to glass is more expensive for a smaller company,' says Ó Catháin. 'What we're hearing is that a lot of companies have tried to ship products ahead of the tariffs – but are now seeing the price of warehousing going way up. 'A return to the zero-for-zero trading deal for spirits such as Irish whiskey would recognise the unique nature of our products. Our supply chains can't be moved – Irish whiskey cannot be made anywhere else.' The whiskey industry would be uniquely vulnerable to potential tit-for-tat measures in any potential trade war. Ó Catháin says European negotiators have, to date, been sensitive to the concerns of spirits manufacturers but 'we need a solution now'. [ Possible tariff deal with US not a win for EU but, crucially, avoids damaging trade war Opens in new window ] North of the border, Irish whiskey producers say they continue to sell into the US, but American buyers have become more cautious. Exports from Northern Ireland fall under the British deal that was struck in May – which comes with a general 10 per cent tariff on goods. Brendan Carty, who runs Killowen Distillery, near Rostrevor in Co Down, showed some of his US distributors around the site during the week. Brendan Carty at Killowen Distillery in Co Down 'There is certainly a more conservative approach – but at the same time there is no stopping of trade between us,' he says. Like other small producers, Carty has identified opportunities in other jurisdictions. 'Doors have instead opened in Canada – as they have removed all their US trade,' he says. The one thing that each of these small producers stresses is the faith they have in the quality of their respective products. Either US consumers will continue to purchase their goods, even if they are forced to increase the price, or, if not, they are confident they can secure a foothold selling into other countries due to the specialised nature of what they offer. So much depends on the exact numbers the EU and the US are able to agree upon. Furno says Cashel has endured Brexit, Trump's first trade war, Covid and Trump's return. 'Our objective is stability in adversity,' she says.
