Losing SEAI retrofit services bidder challenges refusal to disclose pricing structure of winning bid
The contract, awarded by the Sustainable Energy Authority of Ireland (SEAI), is set to last up to five years and is estimated to be worth €75 million. The services include supplying building energy ratings (BERs), surveys and inspections.
The contract is currently held by Kerrigan Sheanon Newman Unlimited Company which has been supplying the services to the SEAI since 2012.
The company lost out in the public procurement process when a new contract was publicly offered for tender. That tender was won by Abtran.
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Kerrigan Sheanon Newman then brought High Court proceedings against the SEAI, with Abtran as notice party, challenging the award. It claimed the Abtran tender was too low, pointing out that it was 30 per cent lower than the price currently being paid to it for the service.
The SEAI disputes Kerrigan Sheanon Newman's claims.
In a pretrial application, Kerrigan Sheanon Newman sought discovery of documents and materials from the SEAI in relation to the Abtran tender.
Last February, the High Court refused to grant discovery, saying Kerrigan Sheanon Newman did not provide compelling arguments to justify the 'very significant encroachment on the confidentiality of a winning tenderer's bid'.
On Tuesday, Jonathan Newman SC, for Kerrigan Sheanon Newman, told the court his client has brought an appeal over that decision. While there had been certain agreed discovery between the parties, the High Court decision went against 'the run of case law' in discovery.
An appeal date had been set in July and the parties were agreeable to a hearing of the matter in December, he said.
Mr Justice Mark Sanfey said it was clearly a very urgent matter and he would list it for hearing for four days in December.
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Irish Examiner
3 hours ago
- Irish Examiner
John Whelan: Tariff-free services exports are key to growth for now
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The 42
5 hours ago
- The 42
Why Jim McGuinness's impact in soccer was underrated
IT MAY not have been an unqualified success, but Jim McGuinness left a big impression on many of those he worked with in the world of soccer. After ending a four-year stint in charge of his native county's GAA footballers in 2014 that included a 2012 All-Ireland triumph, McGuinness decided to devote more of his time to another passion. His association with Celtic began when a mutual friend and renowned golf star, Paul McGinley, mentioned McGuinness to Dermot Desmond, the club's largest individual shareholder. After accompanying Desmond to a couple of Champions League games, McGuinness was offered a job. He was consequently appointed as performance consultant for the Scottish club on a part-time basis in 2012, balancing this role with his GAA duties. After the Donegal departure, he became a youth coach at Celtic in 2015, subsequently graduating to assistant manager of the club's U20 team. McGuinness continued to move up the ranks. In 2017, he was named assistant coach of Chinese Super League side Beijing Sinobo Guoan, working alongside Roger Schmidt, who has since gone on to manage PSV and Benfica. He left the role after just over six months, citing 'personal reasons' and a desire to work in Europe. But McGuinness's next job turned out to be Stateside, as he agreed to a three-year contract with Charlotte Independence, making ex-Athletic Bilbao manager Félix Sarriugarte his number two. However, the coach's only spell as a manager in soccer turned out to be a disappointment — he was dismissed after one win in 14 games in the 2019 USL Championship season. Had things worked out differently, McGuinness might also have had a crack at the League of Ireland. According to a 2021 RTÉ Sport report, he was offered a short-term coaching role with Dundalk after Shane Keegan and Filippo Giovagnoli's departures, but was not keen on the temporary stint. It was around this time that McGuinness began working as part of the backroom team for Derry City's U19s side, a spell that was memorable for the Candystripes' 2021 Enda McGuill Cup triumph. This period coincided with Ruaidhrí Higgins becoming the senior manager of the Premier Division outfit. Higgins and McGuinness subsequently got to know each other better as they were part of the same FAI pro licence coaching course. Well-known names such as current Ireland assistant boss John O'Shea and ex-Chelsea goalkeeper Carlo Cudicini were also part of the graduating class of 2022. 'I wouldn't say we're best mates, but we get on quite well,' Higgins tells The 42 when asked about McGuinness. Ruaidhrí Higgins pictured during his time managing Derry City. Tom Maher / INPHO Tom Maher / INPHO / INPHO Higgins, who spent three and a half years in charge at Derry and is now manager of NIFL Premiership club Coleraine, was immediately impressed by the former and future Donegal boss. 'When he walks into the room, he grips you, doesn't he? And he's a very, very smart man, is what it would say. Advertisement 'I just admire what he's done. I suppose, when you look at what he inherited when he first took over, when he won his first All-Ireland, Donegal were in a really poor state. And within a few years, [what he achieved] is just incredible. 'How can you get such buy-in so quickly and then deliver? And it's kind of the same again, when he took over [for the second time in 2023], they weren't in great nick, and he saw real potential, and he's just an unbelievably driven individual. Again, he has back-to-back Ulsters, now with the potential of winning another All-Ireland. So you have to say that he's one of the greats in the game.' Ian Ryan, who currently manages Athlone Town, was also on that pro licence coaching course. 'He's a big man in stature; he has a presence and an aura about him,' says Ryan of McGuinness. 'But a really nice person. And then when he spoke about football, dressing rooms or culture, he made a lot of sense. 'Other people on the course, particularly the Irish lads, would know each other through the League of Ireland circles. Jim's not in that circle. But he mixed really well and was very popular with us.' Despite McGuinness being a relative outsider, Ryan says there was no sense of suspicion or resentment within the group of a man known primarily for his GAA feats. 'It wasn't mentioned at all, really. If anything, we would probe him and ask about the differences with the dressing room or driving training. 'There's similarity, as in, Jim would be big on setting the culture, setting the tone early, and making demands of people, and everybody is clearly defining the boundaries that it's black and white — what's acceptable, and what's not acceptable. He would apply that to the GAA dressing room as well as his work coaching in football. 'And there was never really a falling out with anyone, because either you played to those demands, or if you didn't, you fell outside that.' Higgins would travel to Dublin and back with McGuinness, and found him compelling company on those trips. 'His presentation skills are very good,' he says. 'He's his own man. It's obvious that he's got a high work ethic, and he spent hours and hours cutting videos, and he's always upskilling and developing himself, no matter what it is that he goes into and puts his heart and soul into. 'And no matter who you were on that course — there were a few big names — but whenever Jim spoke, I think everyone listened. He's just an articulate man and captures the room.' Ian Ryan currently manages Athlone Town. Ben Brady / INPHO Ben Brady / INPHO / INPHO Ryan was similarly impressed with McGuinness's ability to engage those around him. 'He gave a talk one day to our group, presenting on the topic of psychology — it was superb. You'd feel like running through a brick wall for him there in the hotel room, you can see how he captures people and has a hold of them. 'Even listening to him in the [recent] interviews, it brings back memories of hearing him talk. But his motivation to galvanise a group, I would say, is a massive skill. 'And then, he would know his football inside out. He'd be big on the numbers game, as in, if we press with four, then we've six behind. And the overloads that you can gain. And he would break the game down into numbers.' Former Bray Wanderers boss Ryan cites McGuinness' focus on repetition and simplicity as another reason for his success. 'The one thing that stands out to me is he used to say that: 'There's a need for the sexy drills.' But the bit for him was to do the simple things quicker and faster for a longer time. 'I saw a clip there recently. It might have been the [All-Ireland] semi-final of them warming up when it looked like they were there on a basic hand pass drill. But the speed and intensity of that was off the charts. 'And I remember him saying that at the start, in his first night with Donegal, they did the drills for whatever, 30 seconds flat out, and they're on their hands and knees, and he's like: 'Now we're going to do that for 70 odd minutes.' 'And just the fact that I saw that video recently just reminded me that that's the only thing that increases: 'Can you do it quicker? Can you do it faster, more and more and more intentionally and then execute the skill at the same time?' And that's exactly what they were doing in that warm-up.' McGuinness even helped Higgins during some of the more difficult periods when he was managing Derry. In 2023, when the Candystripes were on a bad run domestically, Higgins invited McGuinness into camp to present a psychology workshop for the players. 'He had the room in the palm of his hand,' Higgins recalls. 'And I'm not saying it was that alone, but there was an upturn in our form very soon after it. And people would [regularly] reference that meeting. But not only is he brilliant from a psychology point of view, as a coach, he is phenomenal as well, because he can see [the strengths and weakneesses] with every opposition, he comes up with a plan, very methodical, and you would have to say, in Gaelic terms, he is a bit of a genius.' Higgins continues: 'He's so into the collective. If anybody steps outside of the group, then it's all about the group and the team. 'No matter how talented you are as an individual, if you're not going in the direction of everyone else, then forget about it. The team will be successful. 'So, just the togetherness that he tries to create, and the culture and the work ethic are phenomenal.' Celtic coaches Tommy McIntyre (left) and Jim McGuinness pictured in 2016. Alamy Stock Photo Alamy Stock Photo It also says a lot that in one of his most difficult moments as Derry manager, it was McGuinness that Higgins turned to. 'I'll be honest with you. We were bottom of the league [at Derry] when I took over, and we ended up in Europe. But there was a pivotal game that year at home to St Pat's. I'll never forget it. 'I couldn't settle all day. Obviously, I was new to the job and a new manager. It was all new to me, and I was very anxious and worrying about everything. 'And I actually rang Jim, and I said: 'Jim, I'm on edge here. I'm really worried.' And then he started asking me questions: 'Have you covered this? Have you covered this? Have you covered this?' And basically, simplified it for me, just to reassure me that: 'No, you'll be alright. You've covered all the bases, all the angles.' 'And I felt a lot more settled after that conversation. He gave me 15-20 minutes of his time, and I was really settled. And after that, we ended up getting a great 1-0 win at home. He definitely had a part to play.' Despite all his coaching talents, the overriding perception from the outside, at least, is that McGuinness failed in the world of soccer. Was Ryan surprised that he did not make a greater impact? 'Yeah, and no. I'm surprised that he hasn't got a job, but there are so few jobs here in this country. And you know, he has a large family, a few kids, they're growing up. So that would be a factor in him travelling again, I suppose. 'I would think at some point he will go back to it, or he'll have a go. But obviously, he's having a successful time there with the GAA at the moment.' Higgins also wouldn't be surprised to see McGuinness return to the world of soccer eventually. 'I wouldn't rule it out. I know he's very passionate about it. I definitely wouldn't say that he's failed. I don't think he's had the opportunity that he would have liked. 'And there's no doubt, a lot of the stuff, so much of the stuff is transferable. 'I spoke to him one time about potentially helping me out at Derry as well. At one point, I met him, but he had a lot of other stuff going on. But I've absolutely no doubt that he could be a success, that he would make a really good manager. He's just a huge figure in Irish sport. And any sport would love to have him.' Ryan agrees: 'He has everything in the game from doing the [pro licence] course, and you can apply some of the principles to the GAA pitch. I would say he does. And there are certain aspects there — people going into a low block defensively or breaking. That probably originated from football, and it developed into the GAA, and the rules changed, because people went more tactical. So I'd say there are definitely [soccer] aspects he brings into it.'
Irish Times
7 hours 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
