Expenditure and Donations

Expenditure

The Local Elections (Disclosure of Donations and Expenditure) Act ,1999 provides for an expenditure and donations disclosure regime at local elections. These guidelines are concerned with the statutory obligations for candidates, national agents, designated persons and persons unconnected to a political party or candidate (third parties) at the forthcoming local elections and are issued pursuant to section 18(6) of the Act.

Spending limits, first introduced for the 2009 local elections, were revised by the Local Government Reform Act 2014. Since the last local elections in 2019, the spending limits that apply at local elections have been further revised in line with changes in the consumer price index. The limit depends on the population of the local electoral area, as follows:

Local electoral area population and candidate spending limit

  • Population in excess of 35,000: €15,350
  • Population between 18,001 and 35,000: €13,600
  • Population of 18,000 or less: €11,500

Candidates nominated by a political party are deemed to automatically allocate 10% of their spending limit to the party’s national agent. For example, a party candidate with a limit of €15,350 would be deemed to automatically allocate €1,535 for use by the party. Their effective limit would therefore be €13,815. The 10% figure can be varied upwards or downwards by written agreement between the candidate and national agent.

Election spending incurred during a period before the election must be reported to the local authority concerned and must be below the specified limit. The date of commencement of the spending period is set out in an order made by the Minister before the election and must commence between 50 and 60 days before polling day and end on polling day.

A written statement of all election expenses (whether paid or not) incurred in relation to a local election must be furnished in person by a candidate to their local authority within 90 days after polling day at that election. With the election being held on 7 June 2024, the written statement must be submitted on or before 5 September 2024.

An unsuccessful candidate must also provide details of each donation over €600 received, to meet the election expenses. In addition, an unsuccessful candidate who is required to open a political donations account must submit a statement and certificate in connection with such an account.

Donations

The following rules apply for donations:

  • The maximum donation that may be accepted by a member of a local authority or a local election candidate is €1,000
  • The maximum amount that can be accepted as an anonymous donation is €100
  • Details of donations which exceed €600 must be disclosed in a statement made to the local authority
  • A candidate at a local election or a member of a local authority who receives, a monetary donation of more than €100 must open and maintain a political donations account in a financial institution in the state

Certain donations are restricted:

  • It is prohibited to accept a donation from an anonymous source which exceeds €100
  • Donations in cash which exceed €200 are also prohibited

There are specific rules covering corporate donations which exceed €200 – the donor must be registered with the Standards in Public Office Commission and evidence that the donation was approved by the corporate body must be provided.

Further information

Read the Guidelines for Candidates on the Disclosure of Donations and Expenditure, Spending Limits and Political Donation Accounts at the Local Elections on 7 June 2024

Read the Guidelines for National Agents and Designated Persons of Political Parties and Third Parties on the Disclosure of Election Expenditure, Spending Limits and Political Donation Accounts at the Local Elections on 7 June 2024