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In this blog, I will look to address two key concerns across the sector:

· That consulting engineering firms are not doing qualifying R&D activity

· Submitting an R&D tax claim will act as a beachhead for Revenue into your business

At this year’s ACEI conference, President Tim Murnane suggested that every consulting engineering company in Ireland should be claiming R&D Tax Credits. And yet, many still believe that their work is simply ‘business as usual’ and therefore not eligible for R&D relief. But the truth is that if you’re solving technical problems, testing design alternatives, or developing tools your competitors don’t have, you very likely are doing R&D, and that means you’re completely entitled to make a claim. It’s all too common to think of lab work and white coats when hearing the words ‘research and development’, but the R&D Tax Credit isn’t just for scientists conducting test tube experiments. It’s also for engineering professionals who solve real-world problems.

Engineers drive innovation. Whether by finding a new way to integrate low-carbon materials, developing proprietary analysis tools, or designing an innovative structural system to meet a complex brief, engineers are constantly breaking new ground in a way that’s very likely to qualify as R&D.

It’s important to stress that R&D Tax Credits can be hugely valuable, allowing companies to claim up to 30% of qualifying expenditure (rising to 35% next year). Eligible projects can receive a tax credit on things like staff costs, overheads, raw materials and other expenses that are directly linked to your R&D activity. It all adds up, and in a challenging cost environment, can lead to a significant financial benefit. What about Revenue enquiries?

Another barrier to claiming is when companies fear the level of scrutiny they may face. To paraphrase a few conversations that I’ve had recently: ‘If we make a claim, aren’t we basically just inviting Revenue to crack open the books on our whole business?’

Let’s clear this up right now: that’s a complete myth. On the rare occasion that Revenue has raised an enquiry, Revenue will ask to see the

technical information that relates specifically to your R&D claim. As long as everything is properly documented and substantiated, then the enquiry is closed.

We know this from experience. At Leyton Ireland, we’ve supported 180 clients (including more than 25 ACEI member firms), helping them to prepare and submit their R&D Tax Credit claims. Around 120 of these companies are now in their second or third year of claiming, which just goes to show how accessible the scheme is. So, if you’re worried about an enquiry, the best advice is to speak to the experts.

Since launching in Ireland, we’ve supported more than 450 claims, and only six of these have resulted in a Level 1 enquiry (that’s just 1.3%). When this happens, we assist our clients by defending claims to make sure that they stand up to all scrutiny. Every single enquiry we’ve defended was positively resolved without any adjustment to what had originally been claimed. That’s a testament to the rigour of our technical team and our collaborative process.

We embed ourselves within organisations, speaking to key R&D project members such as design leads, directors, project engineers or anyone else who was directly involved in the effort. We do this so that we can build a clear narrative for Revenue that’s both compliant and defensible from the start.

Don’t just take it from me. One of our longstanding clients, EDC Consulting Engineers, recently shared:

“After every claim, we feel we’re a little bit wiser about the claims process, thanks to Leyton’s guidance. Over our time working together, Leyton has helped us better understand how to identify R&D projects and what is needed to prepare successful R&D Tax Credit claims.

We do very little of the work ourselves. Leyton handles most of the claim preparation process, which saves us a lot of time and hassle.”

Not sure if your work qualifies as R&D?

To be eligible for relief, there needs to have been systematic investigation in the face of a scientific or technological uncertainty. Most engineering projects that seek to make an advancement have a good chance of qualifying, but sometimes the technical jargon needs to be translated into a language that Revenue understands. That’s where we can help.

As a strategic partner of the ACEI, we work with engineering firms to uncover qualifying projects, before helping them to submit their claims with complete confidence.

We know that there’s huge pressure on the sector to deliver sustainable, efficient and digitally enabled solutions, but that’s exactly what’s driving innovation, much of which

qualifies for relief. And if you’re not claiming for that R&D, you’re leaving money on the table.

Yes, Revenue’s process is robust, but with the right guidance you can claim confidently (and compliantly) with a clear return to show for your hard work.

If you’re still not sure whether your work qualifies, we’ll be more than happy to have an initial conversation to discuss your eligibility for claiming. You’ve got nothing to lose, and nothing to fear.

— Darragh Gaffney is Head of R&D Incentives at Leyton Ireland. He leads a multidisciplinary team that has helped builders, engineers and innovators unlock over €300 million worth of R&D Tax Credits annually.

More information can be found here: Leyton Ireland | Boost Your Business Growth with our R&D Tax Credits services

During the Presidential campaign, an interesting issue arose where the type of work carried out by the ultimately successful candidate, and President, Ms Catherine Connolly was raised.  This was in the context of Ms Connolly (a barrister), acting in her professional capacity, allegedly represented financial institutions repossessing homes of ordinary citizens. The allegation was that this type of work carried out by Ms Connolly “the barrister” appeared to conflict with the strongly held views of Ms Connolly “the socialist politician”, who opposed such actions by banks and stood firmly behind the normal citizen as a victim in this context. Ms Connolly was asked to explain this apparent Dr Geckle and Mr Hyde scenario.

I am interested in this from an ACEI perspective for two reasons. Firstly, in the context of my desire for the development of a best in class community of Consulting Engineers, led by the ACEI, it was interesting to see how the community of legal professionals responded to the above challenge of Ms Connolly. Led by Minister for Justice Jim O’Callaghan (also a barrister), who is on the opposing side of the political divide to Ms Connolly, the defence of Ms Connolly to act as a barrister in this context was fulsome and complete. He was 100% behind his political foe for her right to conduct her legal duties regardless of the apparent political contradiction. And while in the legal profession there is a “cab-rank” rule, which does not apply in Consulting Engineering, in essence the legal profession was “circling the wagons” and this took precedence over their opposing political perspectives. In most such circumstances, political allegiance would take precedence – not in this case though! I found this interesting and something we need to reflect on as Consulting Engineers. Protecting our profession and its reputation should also take precedence in all circumstances and that is what I would love to see, as a best in class community of professionals, who support each other first and foremost. That is an essential component of a vibrant, successful and thriving profession.

The second component of this I wish to explore, relates to Engineering parallels with Ms Connolly’s scenario i.e. Engineers choosing to perform roles that appear to be anti development. The primary role of Consulting Engineers, as per the ACEI mission statement, is to “….deliver sustainable engineering solutions for the benefit of humankind”. It goes without saying that to achieve this, there must be new construction work, whether that is the development of housing, to help solve the housing crisis, or other fundamental infrastructure to support the growing demands of our nation. How do we respond, when a client asks us to support them to block a planning permission, which we feel may be for spurious reasons, without reasonable or balanced engineering concerns?  Are we happy and are we doing justice to our noble profession, when we prepare a report in support of a planning appeal in such circumstance, be that to An Coimisiún Pleanála or Judicial Review? Are we comfortable to suspend our primary duty as Consulting Engineers to apply our expertize to support development and the benefits that result for wider society, or are we comfortable to do the opposite? Food for thought I dare say and as one of my former colleagues used say “I will leave it with you”…….

ACEI Budget Submission: Failure to Reform Procurement Risks Delaying Thousands of Homes and Billions in Infrastructure
Dublin, [11 Sept. 25] – The Association of Consulting Engineers of Ireland (ACEI) today warned that unless the Government urgently adopts reforms set out in its Budget 2026 Submission, Ireland faces further severe delays to thousands of homes and billions of euro worth of vital infrastructure.
The submission outlines how Ireland’s housing and infrastructure delivery pipeline is being undermined by unfair contracting arrangements, underinvestment in digitalisation, and outdated procurement practices. Unless these issues are resolved, Ireland will fall further behind on the delivery of housing, transport, water and climate-critical projects, costing the State time, money, and social progress.
Procurement is Holding Ireland Back
A core ACEI policy recommendation is reform of public procurement to ensure that quality rather than lowest price is accepted.  Current practices reward unrealistically low prices that ultimately drive disputes, increase costs, and delay delivery. ACEI proposes a better system that prioritises bids closest to the median price – an approach that safeguards quality, discourages reckless undercutting, and ensures better value for the taxpayer.  The ACEI recommends that an 80/20 price quality ratio is utilised and that the bid closer to the median price be selected – this will effectively end underbidding and still generate value for money and quality innovation for the State.
“Lowest-price procurement is a false economy,” said ACEI Director General Shane Dempsey. “It strangles innovation, undermines collaboration, and creates bottlenecks that delay homes, schools, transport links, and water systems. Reform is cost-neutral and will immediately improve delivery outcomes.”
Housing and Infrastructure targets will never be achieved
The submission warns that unless Government acts, the State’s ability to deliver its own targets – including 60,000 new homes and critical infrastructure under the €200 billion National Development Plan – cannot be achieved in its lifetime or indeed at any point in the future.
Consulting engineers highlight that the design phase is the best opportunity to accelerate timelines, reduce costs, and cut carbon, yet current contractual barriers are pushing skilled firms away from public sector projects.
Dempsey stated, “Consulting Engineers are increasingly avoiding public sector projects due to the risk they pose to business vis-à-vis private sector projects.  The delays we see regularly arising from planning and the unfair risk they allocate to essentially SME businesses means that the attractiveness of critical housing and infrastructure projects is significantly diminished. For example, due to the overly legalistic approach of the likes of the Housing Finance Agency means that consulting engineers, all other things being equal, will select other projects to avoid risk.
Call for Action
ACEI is calling on Government to:
Reform procurement to prevent lowest-bid selection and adopt median-based tendering.
Resource contracting authorities with multi-annual budgets to give certainty and enable investment.
Accelerate digitalisation and skills investment to strengthen industry capacity.
Address unfair contract clauses and onerous collateral warranties that drive up insurance costs and deter participation.
“Budget 2026 is a once-in-a-generation opportunity,” said Dempsey. “Adopting these reforms will unlock delivery of homes and infrastructure at pace. Ignoring them will cost Ireland dearly – in lost time, lost homes, and lost competitiveness.”
Read our budget submission here.
For further information, please contact:
ACEI – Association of Consulting Engineers of Ireland
Tel: 00 353879884465
Email: shane.dempsey@acei.ie

Leyton, the global consultancy specialising in innovation funding, has appointed Darragh Gaffney as its new Irish Lead. This strategic move strengthens Leyton’s presence in Ireland, positioning the country as both an exciting step and a key hub in the firm’s international growth journey.

With over 25 years of experience supporting businesses to innovate through R&D tax credits, grant funding, and incentive schemes, Leyton has helped thousands of companies unlock financial value and reinvest in growth. Darragh’s appointment builds on this global expertise, ensuring Irish businesses can access world-class support while connecting more closely with Leyton’s international network.

Darragh brings a strong record of impact across the Irish innovation landscape. Previously R&D Director at Monaghan Biosciences and Director of Growth at the Industry Research & Development Group (IRDG), he has supported hundreds of businesses in securing millions of euros in innovation supports. He combines deep technical knowledge and funding expertise with a passion for sustainability and the circular economy.

Brian Graham, UK & Ireland Managing Director at Leyton, commented: “Ireland is an exciting step in Leyton’s international growth journey, and the appointment of Darragh is a pivotal appointment for our success in this market. His expertise and leadership will help establish Ireland as a hub for innovation support and a bridge to our wider global ambitions.”

Alongside his new role, Darragh sits on the Board of Natural Capital Ireland, further reinforcing Leyton’s commitment to environmental and sustainable innovation.

Commenting on his appointment, Darragh said: “I’m proud to join a company with global reach and a clear mission to help businesses innovate better. Ireland has immense potential to benefit from R&D tax credits and grant funding, and Leyton is uniquely placed to make those opportunities easier and more accessible for companies ready to grow.”

As part of a major lighting upgrade, SNBTS partnered with MITIE Lighting and Dextra Group to deliver a solution that balances sustainability, operational reliability, and minimal disruption to vital clinical services.

Read the full article here.

The European Federation of Engineering Consultancy Associations (EFCA) has released two timely and insightful reports produced by the Future Trends Committee, in collaboration with Professor Torsten Wulf and his team at the University of Marburg.

These reports explore the current vulnerabilities in the EU’s energy and transport systems and offer practical recommendations to enhance resilience across both sectors. The findings highlight the essential role of consulting engineers in delivering robust, forward-looking solutions and infrastructure strategies.

Aimed at EU policymakers, sector stakeholders, and the wider public, the reports are accessible and informative, making them valuable tools for industry professionals and decision-makers alike.

Read the reports below and share with your network:

EFCA 2025 Future Trends_EU Transport Sector Resilience_Press release

EFCA 2025 Future Trends Report_EU Land Transport Sector Resilience

EFCA 2025 Future Trends _EU Energy System Resilience_Press release

Advice note – Net Contribution Clause in Consultant Appointments

We encourage ACEI members and partners to download, read, and circulate these documents to support awareness, policy engagement, and advocacy across the sector.

Cian Long, an Arup bridge engineer with a track record of design work in complex infrastructure, has won the Excellence in Engineering award at the 2025 EFCA Future Leaders’ Competition.

Cian’s nomination was submitted by the Association of Consulting Engineers of Ireland (ACEI), a member association of EFCA. The award was presented during the EFCA General Assembly and Conference, held in Luxembourg between 14-17 May.
Cian, who joined Arup in 2013, was honoured for his leadership and technical expertise on the New Harbor Bridge in Texas – a 506m main span precast segmental cable-stayed structure spanning the Corpus Christi Shipping Channel.

Now in its 16th edition, the EFCA Future Leaders’ Competition recognises young professionals under the age of 35 who exemplify leadership, innovation and excellence within Europe’s consulting engineering sector.

As a senior member of the project leadership team, he oversaw global structural analysis, superstructure design and construction engineering support, ensuring adherence to safety, durability and sustainability standards.

Over the past decade, Cian has significantly contributed to Arup’s bridge design team, with notable projects including the Rose Fitzgerald Kennedy Bridge in Ireland and Kirjalansalmi Bridge in Finland. His ability to manage multidisciplinary teams across continents, design codes and time zones has distinguished him as a leader capable of navigating the intricate demands of modern infrastructure delivery.

Speaking about his award win, Cian Long, Associate, Bridges and Civil Structures at Arup, said, “Receiving this award is a tremendous honour and a reflection of the incredible team I’ve had the privilege to work with. Our goal has always been to push the boundaries of bridge engineering through innovative, sustainable solutions. I am proud to have played a role in creating infrastructure that will serve communities long into the future.”

Cian’s recognition highlights his dedication to creating resilient infrastructure solutions.

Commending Cian’s award win, ACEI’s Director General, Shane Dempsey, said, “Cian’s achievement is a remarkable endorsement of his capabilities and integrity. He fully deserves to be recognised as a future leader of the European consulting engineering sector; his work shows he is leading our sector today into that future. It should be a great source of pride for our sector that a young Irish engineer has been awarded this prestigious European award. Indeed, Ireland had four entries at European level – showing that, as ever, we can compete on a global stage. Well done to Cian and the team at Arup for their ongoing work that reflects so well on the Irish consulting engineering sector.”

Tim Murnane, ACEI President, congratulated Cian, saying, “This is a fantastic achievement for Cian, Arup and consulting engineering in Ireland. This recognition of the excellence of Cian’s work, at European level, is wonderful and Cian now takes his place in a very long line of outstanding bridge engineers from Arup. I wish Cian all the best in his future career”.

 

 

Luxembourg – Leading voices from the European built environment design community came together
on the 15th of May for the joint conference “Architects + Engineers: Partnership for Resilient Design”.

Read about it here.

Introduction

The construction industry stands at a pivotal crossroads, with Modern Methods of Construction (MMC) rapidly transforming traditional building practices. As the demand for efficient, sustainable, and cost-effective construction solutions continues to grow across Ireland, MMC offers a compelling pathway forward. Factory production, digital design tools, and new materials are changing the daily work of every construction professional. For consulting engineers specifically, this shift demands new skills but offers substantial benefits in project delivery. In Ireland specifically, the housing shortage and climate commitments require construction solutions that deliver more buildings with fewer resources and lower emissions. MMC addresses these twin challenges directly.

The Technological Forerunner

The acceleration of technological innovation within MMC is remarkable. 3D volumetric construction has matured significantly, enabling entire room units to be manufactured with precision in controlled factory environments before transportation to the site. This approach dramatically reduces construction timelines while maintaining exceptional quality standards. Meanwhile, modular building techniques have evolved beyond simple repetitive structures to accommodate complex architectural designs that were previously thought impossible without traditional methods.

Twin wall technology represents one of the most promising hybrid methods gaining traction in Ireland. This technology consists of two precast concrete panels connected by steel lattice girders, with the void between them filled with in-situ concrete on-site. Engineering studies have demonstrated that interface shear strength increases with surface roughness, outer biscuit concrete strength, and connector embedment depth. The use of lattice shear connectors and increasing their depth significantly improves stiffness, flexural failure load, and composite action. Recent finite element modelling has confirmed that single trusses can

replace double trusses without compromising performance under certain conditions. A finding that offers significant material efficiency gains.

Twin wall systems significantly outperform traditional methods in critical areas that matter to consulting engineers: they carry heavier loads while using less material, provide better sound insulation between dwellings (a common complaint in multi-unit housing), and achieve fire ratings that satisfy the most stringent regulations without additional treatments. These systems have proven themselves in both residential and commercial applications across Ireland, offering a versatile solution that bridges prefabrication efficiency with structural performance.

Digital integration through Building Information Modelling (BIM) has become the backbone of successful MMC implementation, creating a seamless information flow from design through manufacturing to assembly. For consulting engineers, this digital thread offers unprecedented opportunities to optimise designs, predict performance, and collaborate across disciplines with greater efficiency.

Sustainability at the Core

MMC’s sustainability credentials extend far beyond the obvious reduction in construction waste. The factory-based production model enables precise resource management and material optimisation that would be impossible to achieve on traditional construction sites. Studies indicate that MMC approaches can reduce material waste by up to 90% compared to traditional construction methods.

The controlled manufacturing environment also facilitates the integration of cutting-edge insulation technologies and airtightness solutions, resulting in buildings that significantly outperform their traditionally built counterparts in energy efficiency. Twin wall systems, for instance, can be engineered with precise thermal breaks and integrated insulation layers, achieving U-values as impressive as 0.12W/m²K, far exceeding regulatory requirements while using less material. This performance advantage aligns perfectly with Ireland’s ambitious climate action goals and provides consulting engineers with powerful tools to deliver on increasingly stringent building regulations.

Challenges and Opportunities for Irish Engineering Consultants

While MMC presents tremendous opportunities, Irish consulting engineers must navigate several technical challenges during this transition. The integration of modular components with traditional building systems requires careful consideration of load paths, connections,

and material interfaces. Modular dimensions are often restricted by transportation regulations, which can limit design flexibility. Furthermore, the seamless integration of building services (plumbing, electrical, and HVAC systems) within modular units requires detailed planning to avoid rework on-site.

For twin wall systems specifically, engineers must understand the complex interaction between precast elements and in-situ concrete, including calculating differential shrinkage, managing thermal bridging at connections, and ensuring dimensional precision for factory production. Structural connections between modular units and traditional structures are particularly critical for stability under dynamic loads like wind or seismic activity.

However, these challenges represent opportunities for forward-thinking firms to differentiate themselves in an evolving marketplace. The Shanganagh Castle Estate project in Dublin demonstrates the efficiency gains possible with MMC approaches. This large-scale development, which commenced in September 2022, implemented a phased delivery approach using prefabricated elements, including twin wall technology. Phase 1, comprising 51 houses and a creche, was completed in just 14 months by September 2024. The subsequent phases of apartment construction are progressing at an 18-month timeline per phase, which is remarkably efficient for developments of this scale. This project also earned distinction as Ireland’s largest passive house scheme, demonstrating the compatibility of MMC with the highest sustainability standards.

The economic advantages are equally compelling. Research indicates that MMC techniques can accelerate construction timelines by 20% to 60% compared to traditional methods. In the context of rising construction costs, with tender prices increasing by 8.9% in 2021, 3.5% in 2022, and 1.6% in 2023, this efficiency is invaluable. Studies have identified potential cost savings of up to 14% for two-bedroom apartments through a combination of approaches, including the adoption of European construction methods like twin wall systems.

The firms that successfully integrate MMC knowledge into their practice will find themselves well-positioned to deliver on the Housing for All strategy’s ambitious targets while maintaining the highest standards of quality and sustainability. Furthermore, the precision and predictability inherent in MMC approaches allow engineers to push the boundaries of design innovation while maintaining confidence in structural performance and longevity.

Looking Forward

As Ireland continues to address its housing and infrastructure needs, MMC will play an increasingly central role in delivering solutions that are not only faster and more cost-effective but also more sustainable and adaptable to future needs. The adaptation of Irish building codes to accommodate these innovative construction methods, particularly regarding energy efficiency, fire safety, and structural performance, created a supportive regulatory environment for MMC adoption.

Quality assurance processes for MMC components have also evolved, with regular inspections during manufacturing, rigorous testing of structural elements, and adherence to Eurocodes ensuring that components perform as designed under Irish conditions. Digital tools like BIM are increasingly used to track quality throughout the design-to-installation process, providing engineers with unprecedented visibility into component performance.

For consulting engineers, embracing these methods represents an opportunity to lead rather than follow in the industry’s transformation. The technical expertise required to optimise twin wall systems, flat slab construction, and other emerging hybrid methods will become increasingly valuable as the industry transitions from traditional approaches.

I will be speaking on these topics and more at the National Construction Summit at the National Sports Campus (Dublin) on the 2nd of April, focusing specifically on how Modern Methods of Construction are reshaping the industry’s future. As an R&D tax consultant working extensively with construction firms and MMC specialists, I look forward to sharing deeper insights into how engineering innovation is driving this revolution.

Article by Benson John MSc CEng MIMeche,

Assistant Manager – R&D Tax Incentives

 

 

Dublin, [Monday 10th March 2025] – DBFL Consulting Engineers is proud to announce that it has been awarded the prestigious Gold Investors in Diversity standard from the Irish Centre for Diversity, making it the first fully Irish-owned engineering consultancy to hold this prestigious award and one of only 27 organisations out of over 300,000 companies  in Ireland, to be accredited with Investors In Diversity Gold.   This achievement places DBFL among Ireland’s top-ranking firms for workplace inclusion, solidifying its commitment to fostering a diverse, equitable, and supportive work environment.

The Gold Investors in Diversity accreditation is the highest standard awarded by the Irish Centre for Diversity, recognizing organizations that go beyond compliance to embed equity, diversity and inclusion (EDI) in their culture, leadership, and operations.

Speaking about the milestone, Tracy Kearney Director and EDI lead at DBFL, said:
“At DBFL, we believe that diverse teams drive better innovation, collaboration, and outcomes for our people and our clients. Achieving the Gold standard is a proud moment for us and a reflection of our ongoing efforts to create an inclusive workplace where everyone can thrive.”

Coincidentally, the same month that DBFL heard the good news about their Gold accreditation, one of the members of DBFL’s EDI team, Transportation Engineer Helen Gendy was also celebrating, having been granted Irish citizenship. Helen, originally from Egypt came to study at Trinity College in 2012. Speaking of her experience she said “I came here just to study, and I never thought I’d stay so long. It’s the home I never realised I needed.” In a time when Ireland is facing a critical engineering skills shortage, attracting and retaining overseas talent is a necessity, so DBFL was delighted to have a double celebration.

DBFL recognises the fact that a diverse workforce enhances productivity, fosters innovation, and leads to better engineering solutions, and by taking proactive steps to ensure inclusion, DBFL are playing their part in building a stronger, more resilient engineering sector that benefits all of Ireland particularly in a time of unprecedented demand for housing.

@Caroline Cummins – Managing Director, Irish Centre for Diversity commented:

“DBFL Consulting Engineers’ progress to Investors in Diversity Gold has been impressive.  Investors in Diversity Bronze laid firm foundations to build on, Investors in Diversity Silver listened to the voice of all colleagues to ensure that there is a shared sense of #Belonging, and now they are proud holders of Investors in Diversity Gold.  @Christina Haney winning ‘Employee of the Year’ in the National Diversity & Inclusion Awards 2024 was another notable milestone along the way.  Very well done to everyone at DBFL.  We look forward to sharing more of your D&I journey of continuous progress.”

As DBFL continues to lead the way in workplace inclusivity, the firm hopes to inspire others in the industry to prioritize diversity and equity, recognizing them as key drivers of business success and community development.

About DBFL Consulting Engineers

DBFL is a fully Irish-owned firm specializing in the planning, engineering design and delivery within the property, infrastructure, environmental & energy sectors, dedicated to delivering innovative, resilient and sustainable engineering solutions. The  organisation’s core values, Sustainability, Integrity, Adaptability, Excellence, Innovation, and Inclusivity, are the foundation of everything they do, guiding their approach to each project and helping their teams to stay true to their mission of Engineering Sustainable Futures.

ENDS

For further information, interviews, or media inquiries, please contact:
Leonie Lawler
leonie.lawler@dbfl.ie
01 4004000/087 2817397

www.dbfl.ie

info@acei.ie
(01) 642 5588
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