Separate masses was held for fashion designer Jessica Gallagher, 24, who had been due to start a new job on Monday, and Martin McGill, 49, who was originally from Scotland, in St Michael's Church, Creeslough.
Ten people, aged 5 to 59, were killed in the disaster on Friday in the Irish village with an official population of only 393.
At Ms Gallagher’s service, Father John Joe Duffy, who will preside over many of the Creeslough funerals, said Donegal had always been “in her heart”, even while studying in Paris and Shanghai.
“No matter how far she travelled or progressed, the place she was proud of was her beautiful family home — her touchstone, her rock and her pillar,” he said.
“She could talk for all Ireland. So, if you think the homily might be a little long this morning, she would probably go on longer than me."
The family of Jessica Gallagher, 24, watch as her coffin leaves St Michael's Church, Creeslough. PA
A lone piper led Mr McGill’s coffin into St Michael’s and a Celtic FC shirt was brought to the front of the church.
Father Duffy also presided over Mr McGill's service. “Martin was a carer who was filled with love, filled with kindness and compassion,” he said.
“Despite the awful, horrible tragedy that has struck at the very heart of this community and broken our hearts, from the very first moment aren’t those the key words that have been in action in this community but have always been in action in this community.”
A piper leads the cortege for the funeral of Martin McGill in Creeslough. Getty Images
Ireland's police force, An Garda Siochana, is investigating the cause of the blast at a building complex that included the service station, a convenience store and residential apartments, but so far it is being treated as a “tragic accident”.
Taoiseach Micheal Martin told the parliament: “As the people of Creeslough begin the rituals of funerals and burials, we gather as an Oireachtas [parliament] this afternoon, to offer our sincere sympathy, express our shared respect for the bereaved and the injured and to remember and honour those who have died.
“It is important that those struggling to make sense of the enormous and heartbreaking loss now confronting them, know that the entire nation is with them in spirit."
Father John Joe Duffy led two funerals on Tuesday. PA
The other eight victims were Robert Garwe, 50, and his daughter Shauna Flanagan Garwe, 5, who were in the shop to buy a birthday cake; James O'Flaherty, 48; Leona Harper, 14; Catherine O'Donnell, 39, and her son James Monaghan, 13; Hugh Kelly, 59; and Martina Martin, 49.
Witness Colin Kilpatrick was only a few metres from the petrol station when the blast ripped through the building and knocked him over.
“I got out of the lorry and saw the shop and then I knew what happened,” he said. "We ran to the shop and there was a young girl there and she was squealing that her sisters or friends were still inside.
Top row, from left, Leona Harper, 14, Robert Garwe, 50, Shauna Flanagan Garwe, five, Jessica Gallagher, 24, and James O'Flaherty, 48, and bottom row, from left, Martina Martin, 49, Hugh Kelly, 59, Catherine O'Donnell, 39, her son James Monaghan, 13, and Martin McGill, 49, the ten victims of the explosion. PA
“We got her across the road then went back and there was a man stuck under the door. I shouted for the jack of a car and we got the door off him.
“We couldn't lift it without the jack; you think you are strong but we couldn't move it. We stayed with him until the ambulance came just to comfort him.”
A funeral has been arranged for O'Flaherty in St Mary's Church in Derrybeg on Wednesday.
A joint service will be held for O'Donnell and her son at St Michael's in Creeslough, also on Wednesday.
Harper’s funeral will take place at St Mary's Church in Ramelton on Thursday.
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Arsenal 1 Chelsea 2
Arsenal: Aubameyang (13') Chelsea: Jorginho (83'), Abraham (87')
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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