Political Finance Database

Electoral Act 1997 Section 23 A (2) (as amended by Electoral (Amendment) Act 2001: None of the persons referred to in any of paragraphs (a) to (f) of subsection (1) shall, directly or through any intermediary, accept a donation of whatever value given by—(a) an individual (other than an Irish citizen) who resides outside the island of Ireland, or (b) a body corporate or unincorporated body of persons which does not keep an office in the island of Ireland, being an office from which the carrying on of one or more of its principal activities is directed.

Electoral Act 1997 23 A (2) (as amended by Electoral (Amendment) Act 2001: None of the persons referred to in any of paragraphs (a) to (f) of subsection (1) shall, directly or through any intermediary, accept a donation of whatever value given by—(a) an individual (other than an Irish citizen) who resides outside the island of Ireland, or (b) a body corporate or unincorporated body of persons which does not keep an office in the island of Ireland, being an office from which the carrying on of one or more of its principal activities is directed.

Electoral Act 1997 26 (1) (as amended by the Electoral (Amendment) (Political Funding) Act 2021 Section 17):  There shall be included in—(a) the report by the directors of a company under section 158 of the Companies Act, 1963 , and the annual return under section 125 or 126, as may be appropriate, of that Act, (b) the annual return to be made to the Registrar of Friendly Societies by a trade union (within the meaning of the Trade Union Acts, 1871 to 1990) or a society registered under the Industrial and Provident Societies Acts, 1893 to 1978, or the Friendly Societies Acts, 1896 to 1977, and (c) the report of a building society (within the meaning of the Building Societies Act, 1989 ) under section 78 of that Act, particulars of all donations (within the meaning of section 22 or 46 or regulations made under section 72 ) exceeding €200 in value made by the company, trade union, society or building society, as the case may be, in the year to which the report or return relates, including particulars sufficient to identify— (a) the value of each such donation, and (b) the person to whom the donation was made. (2) For the purposes of this section—(a) “company” has the same meaning as in the Companies Acts, 1963 to 1990; (b) all donations made by the company, trade union, society or building society, as the case may be, to the same person in the year to which the report or return relates shall be aggregated and treated as a single donation; (c) in the case of a contribution of the kind referred to in subsection (2)(a)(vi) of section 22 or subsection (2)(a)(vi) of section 46 regard shall be had to the gross value thereof.

Electoral Act 1997 26 (1) (as amended by the Electoral (Amendment) (Political Funding) 2012 Act 17):  There shall be included in—(a) the report by the directors of a company under section 158 of the Companies Act, 1963 , and the annual return under section 125 or 126, as may be appropriate, of that Act, (b) the annual return to be made to the Registrar of Friendly Societies by a trade union (within the meaning of the Trade Union Acts, 1871 to 1990) or a society registered under the Industrial and Provident Societies Acts, 1893 to 1978, or the Friendly Societies Acts, 1896 to 1977, and (c) the report of a building society (within the meaning of the Building Societies Act, 1989 ) under section 78 of that Act, particulars of all donations (within the meaning of section 22 or 46 or regulations made under section 72 ) exceeding €200 in value made by the company, trade union, society or building society, as the case may be, in the year to which the report or return relates, including particulars sufficient to identify— (a) the value of each such donation, and (b) the person to whom the donation was made. (2) For the purposes of this section—(a) “company” has the same meaning as in the Companies Acts, 1963 to 1990; (b) all donations made by the company, trade union, society or building society, as the case may be, to the same person in the year to which the report or return relates shall be aggregated and treated as a single donation; (c) in the case of a contribution of the kind referred to in subsection (2)(a)(vi) of section 22 or subsection (2)(a)(vi) of section 46 regard shall be had to the gross value thereof.

Electoral Act 1997 Section 26 (1) (as amended by the Electoral (Amendment) (Political Funding) Act 2012 Section 17):  There shall be included in—(a) the report by the directors of a company under section 158 of the Companies Act, 1963 , and the annual return under section 125 or 126, as may be appropriate, of that Act, (b) the annual return to be made to the Registrar of Friendly Societies by a trade union (within the meaning of the Trade Union Acts, 1871 to 1990) or a society registered under the Industrial and Provident Societies Acts, 1893 to 1978, or the Friendly Societies Acts, 1896 to 1977, and (c) the report of a building society (within the meaning of the Building Societies Act, 1989 ) under section 78 of that Act, particulars of all donations (within the meaning of section 22 or 46 or regulations made under section 72 ) exceeding €200 in value made by the company, trade union, society or building society, as the case may be, in the year to which the report or return relates, including particulars sufficient to identify— (a) the value of each such donation, and (b) the person to whom the donation was made. (2) For the purposes of this section—(a) “company” has the same meaning as in the Companies Acts, 1963 to 1990; (b) all donations made by the company, trade union, society or building society, as the case may be, to the same person in the year to which the report or return relates shall be aggregated and treated as a single donation; (c) in the case of a contribution of the kind referred to in subsection (2)(a)(vi) of section 22 or subsection (2)(a)(vi) of section 46 regard shall be had to the gross value thereof.

Electoral Act 1997 26 (1) (as amended by the Electoral (Amendment) (Political Funding) Act 2012 Section 17):  There shall be included in—(a) the report by the directors of a company under section 158 of the Companies Act, 1963 , and the annual return under section 125 or 126, as may be appropriate, of that Act, (b) the annual return to be made to the Registrar of Friendly Societies by a trade union (within the meaning of the Trade Union Acts, 1871 to 1990) or a society registered under the Industrial and Provident Societies Acts, 1893 to 1978, or the Friendly Societies Acts, 1896 to 1977, and (c) the report of a building society (within the meaning of the Building Societies Act, 1989 ) under section 78 of that Act, particulars of all donations (within the meaning of section 22 or 46 or regulations made under section 72 ) exceeding €200 in value made by the company, trade union, society or building society, as the case may be, in the year to which the report or return relates, including particulars sufficient to identify— (a) the value of each such donation, and (b) the person to whom the donation was made. (2) For the purposes of this section—(a) “company” has the same meaning as in the Companies Acts, 1963 to 1990; (b) all donations made by the company, trade union, society or building society, as the case may be, to the same person in the year to which the report or return relates shall be aggregated and treated as a single donation; (c) in the case of a contribution of the kind referred to in subsection (2)(a)(vi) of section 22 or subsection (2)(a)(vi) of section 46 regard shall be had to the gross value thereof.

Electoral Act 1997 Section 23 (as amended by Section 8 of the Electoral (Amendment) (Political Funding) Act 2012).—(1) A political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election shall not, directly or through any intermediary, accept a donation exceeding €100 in value unless the name and address of the person by or on whose behalf the donation is made are known to the party, member, representative or candidate, as the case may be. Electoral Act  (as amended by Section 19 of the Electoral (Amendment) (Political Funding) Act 2012) Section 47 .—(1) A candidate at a presidential election shall not, directly or through any intermediary, accept a donation exceeding €100 in value unless the name and address of the person by or on whose behalf the donation is made are known to the candidate.

Electoral Act 1997 Section 23 (as amended by Section 8 of the Electoral (Amendment) (Political Funding) Act 2012).—(1) A political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election shall not, directly or through any intermediary, accept a donation exceeding €100 in value unless the name and address of the person by or on whose behalf the donation is made are known to the party, member, representative or candidate, as the case may be. Electoral Act  1997 Section 47 (as amended by Section 19 of the Electoral (Amendment) (Political Funding) Act 2012) Section 47 .—(1) A candidate at a presidential election shall not, directly or through any intermediary, accept a donation exceeding €100 in value unless the name and address of the person by or on whose behalf the donation is made are known to the candidate.

Electoral (Amendment) Act 2001 Section 23A (inserted by section 49(d) of the Act of 2001) of the (Electoral) Act of 1997 is amended by substituting the following subsection for subsection (1): “(1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200."

9.— Section 23A (inserted by section 49(d) of the Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1): “(1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200."

Electoral Act 1997.— Section 23A (inserted by section 49(d) of the Electoral (Amendment) Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1): “(1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200."

9.— Section 23A (inserted by section 49(d) of the Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1): “(1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200."

Electoral Act 1997.  Section 23A (inserted by section 49(d) of the Electoral (Amendment) Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1): “(1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200."

Electoral Act 1997. Section 23A (inserted by section 49(d) of the Electoral (Amendment) Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1): “(1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200."

Electoral Act 1997 Section 22 (2) For the purposes of this Part—(a) “donation” means any contribution given for political purposes by any person, whether or not a member of a political party, to a political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election and includes all or any of the following, namely— (i) a donation of money, (ii) a donation of property or goods, (iii) conferring the right to use, without payment or other consideration, indefinitely or for a specified period of time, any property or goods, (iv) the supply of services without payment or other consideration therefor, (v) the difference between the commercial price and the price charged for the purchase, acquisition or use of property or goods or the supply of any service where the price, fee or other consideration is less than the commercial price, or (vi) in the case of a contribution made by a person in connection with an event organised for the purpose of raising funds for a political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election, the proportion attributable to that contribution of the net profit, if any, deriving from the event.

Electoral Act 1997 Section 22 (2) For the purposes of this Part—(a) “donation” means any contribution given for political purposes by any person, whether or not a member of a political party, to a political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election and includes all or any of the following, namely— (i) a donation of money, (ii) a donation of property or goods, (iii) conferring the right to use, without payment or other consideration, indefinitely or for a specified period of time, any property or goods, (iv) the supply of services without payment or other consideration therefor, (v) the difference between the commercial price and the price charged for the purchase, acquisition or use of property or goods or the supply of any service where the price, fee or other consideration is less than the commercial price, or (vi) in the case of a contribution made by a person in connection with an event organised for the purpose of raising funds for a political party, a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election, the proportion attributable to that contribution of the net profit, if any, deriving from the event.

Electoral Act 1997 Section 23B, as amended by Electoral (Amendment) Act 2001 49.  (1) A member of either House of the Oireachtas, a representative in the European Parliament, a candidate at a Dáil, Seanad or European election, a political party, a third party or an accounting unit who or which receives, in any particular year, a monetary donation the value of which exceeds £100 shall open and maintain an account in an institution in the State and shall lodge that donation and any further monetary donations received by him or her or it to that account.

Electoral Act 1997, Section 16. 1. 
The party is registered in the Register of Political Parties in accordance with section 25 of the Act of 1992 as a party organised (within the meaning of subsection (2)(a) of that section) in the State to contest a Dáil election; and 2. the total first preference votes obtained by candidates whose candidatures were authenticated by the party at the last preceding general election expressed as a percentage of total first preference votes obtained by all candidates at that election was not less than two per cent.

Electoral Act 1997, Section 16. 
1.  The party is registered in the Register of Political Parties in accordance with section 25 of the Act of 1992 as a party organised (within the meaning of subsection (2)(a) of that section) in the State to contest a Dáil election; and 2. the total first preference votes obtained by candidates whose candidatures were authenticated by the party at the last preceding general election expressed as a percentage of total first preference votes obtained by all candidates at that election was not less than two per cent.

Electoral Act 1997, Section 17 (3) The amount payable to qualified parties under subsection (2) shall be allocated to each qualified party in the same proportion as the total number of first preference votes obtained by every candidate of each such qualified party at the preceding general election bears to the total number of first preference votes obtained by candidates of all qualified parties at that election. (4) As soon as may be after the declaration of the result of a general election is completed in each constituency, the Minister shall furnish to the Public Offices Commission and the Minister for Finance, in writing: (a) particulars of the total percentage of first preference votes obtained at the election by candidates of each party referred to in section 16 calculated in accordance with paragraph (b) of the said section, (b) the name of each candidate elected, and (c) the name of each candidate who was not elected to whom the greatest number of votes credited at any stage of the counting of votes at the election exceeds one quarter of the quota, as ascertained from the copy of the notice furnished to the Minister under section 127 (2) of the Act of 1992. (5) Every payment made under this Part to a qualified party shall be exempt from income tax and shall not be reckoned in computing the income for the purposes of the Income Tax Acts of such party.

Electoral Act 1997 Section 18.
—(1) (a) A qualified party which receives payments under this Part shall, subject to guidelines issued by the Public Offices Commission pursuant to section 4 , apply such payments to any or all of the following purposes, namely— (i) the general administration of the party, (ii) research, education and training, (iii) policy formulation, and (iv) the co-ordination of the activities of the branches and members of the party. (b) Payments made to a qualified party under this Part shall be deemed to include provision in respect of expenditure by the party in relation to the promotion of participation by women and young persons in political activity. (2) A payment made to a qualified party under section 19 shall not be applied to, or to recoup, election expenses incurred at an election within the meaning of the Electoral Acts, 1992 to 1997, the Presidential Elections Acts, 1993 to 1997, the European Parliament Elections Acts, 1992 to 1997, the Seanad (Electoral) (University Members) Acts, 1937 to 1973, the Seanad Electoral (Panel Members) Acts, 1947 to 1972, the Local Elections Acts, 1974 to 1997 or the Údarás na Gaeltachta Act, 1979 or on furthering any particular outcome at a referendum within the meaning of the Referendum Acts, 1992 and 1994.

Broadcasting Act 2009 Section 39 
(2) Nothing in subsection (1) (a) or (b) prevents a broadcaster from transmitting party political broadcasts provided that a broadcaster does not, in the allocation of time for such broadcasts, give an unfair preference to any political party. Section 41 (3) A broadcaster shall not broadcast an advertisement which is directed towards a political end or which has any relation to an industrial dispute. (4) A broadcaster shall not broadcast an advertisement which addresses the issue of the merits or otherwise of adhering to any religious faith or belief or of becoming a member of any religion or religious organisation. (5) Nothing in subsection (3) is to be read as preventing the broadcasting of a party political broadcast provided that a broadcaster does not, in the allocation of time for such broadcasts, give an unfair preference to any political party.

Broadcasting Act 2009 Section 39 
(2) Nothing in subsection (1) (a) or (b) prevents a broadcaster from transmitting party political broadcasts provided that a broadcaster does not, in the allocation of time for such broadcasts, give an unfair preference to any political party. Section 41 (3) A broadcaster shall not broadcast an advertisement which is directed towards a political end or which has any relation to an industrial dispute. (4) A broadcaster shall not broadcast an advertisement which addresses the issue of the merits or otherwise of adhering to any religious faith or belief or of becoming a member of any religion or religious organisation. (5) Nothing in subsection (3) is to be read as preventing the broadcasting of a party political broadcast provided that a broadcaster does not, in the allocation of time for such broadcasts, give an unfair preference to any political party.

Electoral Act 1997, Section 22
(2)(b)(i) (b) each of the following shall be deemed not to be a donation— (i) free postage provided for a candidate under rule 22 of the Second Schedule to the Act of 1997 or section 57 of the Act of 1992 or the said section 57 as applied to Seanad elections by section 25 of the Seanad Electoral (University Members) Act, 1937. S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by section 3 of the Electoral Act 1997 (No. 25 of 1997), hereby orders as follows:- 1. This order may be cited as the Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. 2. The amount of election expenses which may be reimbursed to a candidate under section 21 of the Electoral Act 1997 , as provided for in subsection (1)(b)(i) of that section, shall be the actual expenses incurred by the candidate or €8,700, whichever is the less. 3. The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election, as provided for in section 32 (1)(a)(i), (ii) and (iii) of the Electoral Act 1997 , shall not exceed €30,150, €37,650 and €45,200 respectively.

Electoral Act 1997, Section 17 (as amended by Section 42 of the Electoral (Amendment) (Political Funding) Act 2012. 
(4B) (a) Payments calculated in accordance with this Part shall be reduced by 50 per cent, unless at least 30 per cent of the candidates whose candidatures were authenticated by the qualified party at the preceding general election were women and at least 30 per cent were men. (b) Paragraph (a)—(i) comes into operation on the polling day at the general election held next after section 42 of the Electoral (Amendment) (Political Funding) Act 2012 comes into operation, and (ii) ceases to have effect on the polling day at the general election held next after the expiration of 7 years from the polling day specified in subparagraph (i). (c) Payments calculated in accordance with this Part shall be reduced by 50 per cent, unless at least 40 per cent of the candidates whose candidatures were authenticated by the qualified party at the preceding general election were women and at least 40 per cent were men. (d) Paragraph (c) comes into operation on the day after the day on which paragraph (a) ceases to have effect.

Electoral Act 1992, Section 135.
—(1) A person shall not, in relation to a Dáil election— (a) give valuable consideration to induce a voter to vote, or to procure the election of any person or the vote of any voter, or on account of a voter having voted; or (b) procure, by means of, or in consequence of, valuable consideration, the election of any person or the vote of any voter; or (c) withdraw or refrain from withdrawing, in consequence of any valuable consideration, from being a candidate; or (d) induce, by means of, or in consequence of, valuable consideration, any person to withdraw or to refrain from withdrawing from being a candidate; or (e) receive, agree or contract to receive, valuable consideration for voting or agreeing to vote. (2) A person who contravenes subsection (1) shall be guilty of an offence. (3) A person who aids, abets, counsels or procures the commission of an offence under this section shall be guilty of an offence. (4) In this section— “give”, “induce” and “procure” include agreeing or promising or attempting to give, induce or procure, as the case may be, and whether directly or indirectly; “valuable consideration” includes the giving, lending or agreeing to give or lend, or the offer or promise to procure or to attempt to procure, any money, money's worth or valuable security or any valuable consideration or any office, place or employment to or for any person; “vote” includes voting in a particular way or refraining from voting.

"Electoral Act 1997 (as amended by S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007) Section 32.
—(1) (a) The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election shall not exceed— (i) in the case of a constituency returning three members, £14,000; (ii) in the case of a constituency returning four members, £17,000; and (iii) in the case of a constituency returning five members, £20,000. (b) (i) Where a political party authenticates the candidature of a candidate at a Dáil election, the party may incur such proportion not exceeding fifty per cent, of the amount of the election expenses which that candidate is entitled to incur at that election under paragraph (a), as may be agreed in writing between the party and the candidate concerned. (ii) The election expenses which a political party may incur under subparagraph (i) may relate to expenditure in the constituency concerned or otherwise, and the said election expenses shall be deemed for the purposes of paragraph (a) to be expenses incurred by that candidate. (2) Subject to subsection (1)(b)(i), the aggregate of election expenses which may be incurred by the national agent of a political party on behalf of that party at a Dáil election shall be the sum of the amounts of election expenses agreed in writing pursuant to subsection (1)(b)(i) between the party and candidates whose candidatures were authenticated by the party at the election.  S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by section 3 of the Electoral Act 1997 (No. 25 of 1997), hereby orders as follows:- 1. This order may be cited as the Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. 2. The amount of election expenses which may be reimbursed to a candidate under section 21 of the Electoral Act 1997 , as provided for in subsection (1)(b)(i) of that section, shall be the actual expenses incurred by the candidate or €8,700, whichever is the less. 3. The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election, as provided for in section 32 (1)(a)(i), (ii) and (iii) of the Electoral Act 1997 , shall not exceed €30,150, €37,650 and €45,200 respectively."

"Electoral Act 1997 (as amended by S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007) Section 32.
—(1) (a) The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election shall not exceed— (i) in the case of a constituency returning three members, £14,000; (ii) in the case of a constituency returning four members, £17,000; and (iii) in the case of a constituency returning five members, £20,000. (b) (i) Where a political party authenticates the candidature of a candidate at a Dáil election, the party may incur such proportion not exceeding fifty per cent, of the amount of the election expenses which that candidate is entitled to incur at that election under paragraph (a), as may be agreed in writing between the party and the candidate concerned. (ii) The election expenses which a political party may incur under subparagraph (i) may relate to expenditure in the constituency concerned or otherwise, and the said election expenses shall be deemed for the purposes of paragraph (a) to be expenses incurred by that candidate. (2) Subject to subsection (1)(b)(i), the aggregate of election expenses which may be incurred by the national agent of a political party on behalf of that party at a Dáil election shall be the sum of the amounts of election expenses agreed in writing pursuant to subsection (1)(b)(i) between the party and candidates whose candidatures were authenticated by the party at the election.  S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by section 3 of the Electoral Act 1997 (No. 25 of 1997), hereby orders as follows:- 1. This order may be cited as the Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. 2. The amount of election expenses which may be reimbursed to a candidate under section 21 of the Electoral Act 1997 , as provided for in subsection (1)(b)(i) of that section, shall be the actual expenses incurred by the candidate or €8,700, whichever is the less. 3. The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election, as provided for in section 32 (1)(a)(i), (ii) and (iii) of the Electoral Act 1997 , shall not exceed €30,150, €37,650 and €45,200 respectively."

"Electoral Act 1997 (as amended by S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007) Section 32.
—(1) (a) The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election shall not exceed— (i) in the case of a constituency returning three members, £14,000; (ii) in the case of a constituency returning four members, £17,000; and (iii) in the case of a constituency returning five members, £20,000. (b) (i) Where a political party authenticates the candidature of a candidate at a Dáil election, the party may incur such proportion not exceeding fifty per cent, of the amount of the election expenses which that candidate is entitled to incur at that election under paragraph (a), as may be agreed in writing between the party and the candidate concerned. (ii) The election expenses which a political party may incur under subparagraph (i) may relate to expenditure in the constituency concerned or otherwise, and the said election expenses shall be deemed for the purposes of paragraph (a) to be expenses incurred by that candidate. (2) Subject to subsection (1)(b)(i), the aggregate of election expenses which may be incurred by the national agent of a political party on behalf of that party at a Dáil election shall be the sum of the amounts of election expenses agreed in writing pursuant to subsection (1)(b)(i) between the party and candidates whose candidatures were authenticated by the party at the election.  S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by section 3 of the Electoral Act 1997 (No. 25 of 1997), hereby orders as follows:- 1. This order may be cited as the Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. 2. The amount of election expenses which may be reimbursed to a candidate under section 21 of the Electoral Act 1997 , as provided for in subsection (1)(b)(i) of that section, shall be the actual expenses incurred by the candidate or €8,700, whichever is the less. 3. The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election, as provided for in section 32 (1)(a)(i), (ii) and (iii) of the Electoral Act 1997 , shall not exceed €30,150, €37,650 and €45,200 respectively."

"Electoral Act 1997 (as amended by S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007) Section 32.
—(1) (a) The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election shall not exceed— (i) in the case of a constituency returning three members, £14,000; (ii) in the case of a constituency returning four members, £17,000; and (iii) in the case of a constituency returning five members, £20,000. (b) (i) Where a political party authenticates the candidature of a candidate at a Dáil election, the party may incur such proportion not exceeding fifty per cent, of the amount of the election expenses which that candidate is entitled to incur at that election under paragraph (a), as may be agreed in writing between the party and the candidate concerned. (ii) The election expenses which a political party may incur under subparagraph (i) may relate to expenditure in the constituency concerned or otherwise, and the said election expenses shall be deemed for the purposes of paragraph (a) to be expenses incurred by that candidate. (2) Subject to subsection (1)(b)(i), the aggregate of election expenses which may be incurred by the national agent of a political party on behalf of that party at a Dáil election shall be the sum of the amounts of election expenses agreed in writing pursuant to subsection (1)(b)(i) between the party and candidates whose candidatures were authenticated by the party at the election.  S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by section 3 of the Electoral Act 1997 (No. 25 of 1997), hereby orders as follows:- 1. This order may be cited as the Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. 2. The amount of election expenses which may be reimbursed to a candidate under section 21 of the Electoral Act 1997 , as provided for in subsection (1)(b)(i) of that section, shall be the actual expenses incurred by the candidate or €8,700, whichever is the less. 3. The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election, as provided for in section 32 (1)(a)(i), (ii) and (iii) of the Electoral Act 1997 , shall not exceed €30,150, €37,650 and €45,200 respectively."

Broadcasting Act 2009, Section 41.— (3) A broadcaster shall not broadcast an advertisement which is directed towards a political end or which has any relation to an industrial dispute.

"Electoral Act 1997 (as amended by S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007) Section 32.
—(1) (a) The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election shall not exceed— (i) in the case of a constituency returning three members, £14,000; (ii) in the case of a constituency returning four members, £17,000; and (iii) in the case of a constituency returning five members, £20,000. (b) (i) Where a political party authenticates the candidature of a candidate at a Dáil election, the party may incur such proportion not exceeding fifty per cent, of the amount of the election expenses which that candidate is entitled to incur at that election under paragraph (a), as may be agreed in writing between the party and the candidate concerned. (ii) The election expenses which a political party may incur under subparagraph (i) may relate to expenditure in the constituency concerned or otherwise, and the said election expenses shall be deemed for the purposes of paragraph (a) to be expenses incurred by that candidate. (2) Subject to subsection (1)(b)(i), the aggregate of election expenses which may be incurred by the national agent of a political party on behalf of that party at a Dáil election shall be the sum of the amounts of election expenses agreed in writing pursuant to subsection (1)(b)(i) between the party and candidates whose candidatures were authenticated by the party at the election.  S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by section 3 of the Electoral Act 1997 (No. 25 of 1997), hereby orders as follows:- 1. This order may be cited as the Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007. 2. The amount of election expenses which may be reimbursed to a candidate under section 21 of the Electoral Act 1997 , as provided for in subsection (1)(b)(i) of that section, shall be the actual expenses incurred by the candidate or €8,700, whichever is the less. 3. The aggregate of election expenses which may be incurred by or on behalf of a candidate in connection with his or her candidature at a Dáil election, as provided for in section 32 (1)(a)(i), (ii) and (iii) of the Electoral Act 1997 , shall not exceed €30,150, €37,650 and €45,200 respectively."

Electoral Act 1997 (as amended by the Electoral (Amendment) (Political Funding) Act 2012 Section 41) Section 84.
— (1) The appropriate officer of a political party shall keep, or cause to be kept in such form, including electronic form, as may be set out in guidelines, all proper and usual books of accounts of the political party concerned. (2) Books of accounts kept under subsection (1) shall— (a) disclose at any time, with reasonable accuracy, the financial position of the political party at that time, and (b) enable the appropriate officer to ensure that the annual statement of accounts complies with the guidelines. (3) Books of accounts kept under subsection (1) shall be preserved by the appropriate officer for a period of not less than 6 years from the end of the financial year to which they relate. (4) Where a political party ceases to be registered under section 25 of the Act of 1992 during the period of 6 years referred to in subsection (3), the obligation to ensure that books of accounts are preserved under that subsection shall continue to be discharged by the last appropriate officer of the political party unless the Commission consents in writing to the records being destroyed, or disposed of in some other manner. Annual statement of accounts. Section 85.— (1) The appropriate officer shall prepare a statement of accounts (in this Part referred to as the ‘annual statement of accounts’) in respect of the political party concerned in respect of each financial year. (2) The annual statement of accounts shall— (a) comply with such requirements as to its form and contents as may be provided for in guidelines, and (b) be approved by the executive committee or similar body elected by the party. Annual audit of accounts. 86.— (1) The accounts of a political party in respect of a financial year shall be audited by a public auditor. (2) The first accounts required to be audited under subsection (1) shall be in respect of the first financial year which commences after guidelines are published. (3) An audit under this section shall be carried out by the end of the period of 6 months from the end of the financial year to which the relevant accounts relate. (4) If it appears to the Commission that any accounts required to be audited under subsection (1) have not been duly audited within the period specified in subsection (3), the Commission may appoint a public auditor to audit the accounts. (5) The expenses incurred in the carrying out of an audit by a person appointed under subsection (4), including the auditor’s remuneration, may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction from the political party concerned. (6) In this section ‘public auditor’ means a public auditor for the purposes of the Industrial and Provident Societies Acts 1893 to 1978 and the Friendly Societies Acts 1896 to 1977.

Electoral Act 1997 Section 36.
—(1) (a) The national agent of a political party, the election agent of a candidate and every person who incurs election expenses under section 31 (7) shall, within the fifty six days next following the polling day at an election, furnish to the Public Offices Commission a statement in writing of all election expenses (whether paid or not) incurred by such agent or person in relation to the election and the several matters to which such expenses relate, together with all relevant vouchers. (b) The national agent of a political party shall include in the statement of election expenses furnished by him or her under paragraph (a): (i) details of the election expenses incurred by the said agent pursuant to section 32 (1) (b) or 33 (1)(b), as may be appropriate; (ii) the name of each candidate whose candidature was authenticated by the party at that election and in respect of whom election expenses are deemed to have been incurred by the said agent under section 32 (1)(b)(ii) or 33 (1)(b)(ii), as may be appropriate, and the constituency in which each such candidate was a candidate at the election; and (iii) the amount of election expenses (if any) agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the party and each such candidate and the amount of election expenses incurred by the said agent pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, in respect of each such candidate. (c) The election agent of a candidate whose candidature was authenticated by a political party at the election shall include in the statement of election expenses furnished by him or her under paragraph (a) the amount of election expenses agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the candidate and such party.

Electoral Act 1997 Section 36.
—(1) (a) The national agent of a political party, the election agent of a candidate and every person who incurs election expenses under section 31 (7) shall, within the fifty six days next following the polling day at an election, furnish to the Public Offices Commission a statement in writing of all election expenses (whether paid or not) incurred by such agent or person in relation to the election and the several matters to which such expenses relate, together with all relevant vouchers. (b) The national agent of a political party shall include in the statement of election expenses furnished by him or her under paragraph (a): (i) details of the election expenses incurred by the said agent pursuant to section 32 (1) (b) or 33 (1)(b), as may be appropriate; (ii) the name of each candidate whose candidature was authenticated by the party at that election and in respect of whom election expenses are deemed to have been incurred by the said agent under section 32 (1)(b)(ii) or 33 (1)(b)(ii), as may be appropriate, and the constituency in which each such candidate was a candidate at the election; and (iii) the amount of election expenses (if any) agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the party and each such candidate and the amount of election expenses incurred by the said agent pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, in respect of each such candidate. (c) The election agent of a candidate whose candidature was authenticated by a political party at the election shall include in the statement of election expenses furnished by him or her under paragraph (a) the amount of election expenses agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the candidate and such party.

Electoral Act 1997 Section 36.
—(1) (a) The national agent of a political party, the election agent of a candidate and every person who incurs election expenses under section 31 (7) shall, within the fifty six days next following the polling day at an election, furnish to the Public Offices Commission a statement in writing of all election expenses (whether paid or not) incurred by such agent or person in relation to the election and the several matters to which such expenses relate, together with all relevant vouchers. (b) The national agent of a political party shall include in the statement of election expenses furnished by him or her under paragraph (a): (i) details of the election expenses incurred by the said agent pursuant to section 32 (1) (b) or 33 (1)(b), as may be appropriate; (ii) the name of each candidate whose candidature was authenticated by the party at that election and in respect of whom election expenses are deemed to have been incurred by the said agent under section 32 (1)(b)(ii) or 33 (1)(b)(ii), as may be appropriate, and the constituency in which each such candidate was a candidate at the election; and (iii) the amount of election expenses (if any) agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the party and each such candidate and the amount of election expenses incurred by the said agent pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, in respect of each such candidate. (c) The election agent of a candidate whose candidature was authenticated by a political party at the election shall include in the statement of election expenses furnished by him or her under paragraph (a) the amount of election expenses agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the candidate and such party.

Electoral Act 1997 37.
—(1) Subject to subsection (2), as soon as may be after the receipt of a statement of election expenses and a statutory declaration furnished pursuant to section 36 , the Public Offices Commission shall cause a copy of the said statement and declaration together with a copy of any relevant court orders to be laid before each House of the Oireachtas. Section 73.—The Public Offices Commission shall retain at the office of the Commission for a period of 3 years— (a) every copy of a statement and auditor's report furnished to it under section 20 ,(b) every notification furnished under section 23 and every statement and declaration furnished under section 24 or 48 , and (c) every statement of election expenses and declaration furnished pursuant to section 36 or 56 together with the relevant invoices and receipts and copies of any relevant court orders, and shall permit any person to inspect such documents, free of charge, and to take a copy thereof or an extract therefrom on payment of a fee not exceeding the reasonable cost of copying, at such times and subject to such conditions as the Commission considers appropriate.

Electoral Act 1997 Section 24 (as amended by Section 15 of the Electoral (Amendment) (Political Funding) Act 2012).
—(1) (a) Not later than the 31st day of January in every year, each person who, in the preceding year, was a member of either House of the Oireachtas or a representative in the European Parliament shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the member or representative, as the case may be, received a donation exceeding in value the relevant amount specified in subsection (4) and stating in respect of each such donation (if any)— (i) the value of the donation, and (ii) the name, description and postal address of the person by or on whose behalf the donation was made. (b) Not later than the 31st day of March in every year, each political party shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the party received a donation exceeding in value the relevant amount specified in subsection (4) and stating in respect of each such donation (if any)— (i) the value of the donation, and (ii) the name, description and postal address of the person by or on whose behalf the donation was made. (2) (a) Not later than the fifty sixth day after the polling day at a Dáil or European election in a constituency, each candidate at the election who was not elected at such election shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, indicating whether in relation to the election the candidate received a donation exceeding in value the relevant amount specified in subsection (4) including in the case of a candidate at a Dáil election, donations received in relation to that election at any time before the issue of the writ or writs in relation to the election and, in the case of a candidate at a European election, donations received at any time before the date of the order appointing polling day at the election and furnishing in respect of each such donation the information referred to at subparagraphs (i) and (ii) of paragraph (a) of subsection (1). (b) Not later than the fifty sixth day after the relevant day on which the poll is closed at a Seanad election, each candidate at the election who was not elected at such election shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, indicating whether in relation to the election the candidate received a donation exceeding in value the relevant amount specified in subsection (4) including donations received before the date of the order appointing days and times at a Seanad general election under section 12 of the Seanad Electoral (University Members) Act, 1937 , or a Seanad general election order made under section 24 of the Seanad Electoral (Panel Members) Act, 1947 , or the date of a Seanad bye-election order under either such Act, as the case may be, and furnishing in respect of each such donation the information referred to at subparagraphs (i) and (ii) of paragraph (a) of subsection (1). Electoral (Amendment) (Political Funding) Act 2012 Section 15. Section 24 of the Act of 1997 is amended— (a) in paragraph (a) of subsection (1)— (i) by substituting the following subparagraphs for subparagraphs (i) and (ii): “(i) the value of the donation, (ii) the name, description and postal address of the person by or on whose behalf the donation was made,”, and (ii) by inserting the following subparagraphs after subparagraph (ii): “(iii) the date on which the donation was received, (iv) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and (v) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.”, (b) in paragraph (a) of subsection (1A) (inserted by section 50(g) of the Act of 2001) by substituting “€1,500” for “£4,000”, (c) in subsection (2)—(i) in paragraph (a) by substituting “(i) to (v)” for “(i) and (ii)”, and (ii) in paragraph (b) by substituting “(i) to (v)” for “(i) and (ii)”, and (d) in subsection (4)— (i) by substituting “€1,500” for “£4,000”, and (ii) by substituting “€600” for “£500”.

Electoral Act 1997 Section 24 (as amended by Section 15 of the Electoral (Amendment) (Political Funding) Act 2012).
—(1) (a) Not later than the 31st day of January in every year, each person who, in the preceding year, was a member of either House of the Oireachtas or a representative in the European Parliament shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the member or representative, as the case may be, received a donation exceeding in value the relevant amount specified in subsection (4) and stating in respect of each such donation (if any)— (i) the value of the donation, and (ii) the name, description and postal address of the person by or on whose behalf the donation was made. (b) Not later than the 31st day of March in every year, each political party shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the party received a donation exceeding in value the relevant amount specified in subsection (4) and stating in respect of each such donation (if any)— (i) the value of the donation, and (ii) the name, description and postal address of the person by or on whose behalf the donation was made. (2) (a) Not later than the fifty sixth day after the polling day at a Dáil or European election in a constituency, each candidate at the election who was not elected at such election shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, indicating whether in relation to the election the candidate received a donation exceeding in value the relevant amount specified in subsection (4) including in the case of a candidate at a Dáil election, donations received in relation to that election at any time before the issue of the writ or writs in relation to the election and, in the case of a candidate at a European election, donations received at any time before the date of the order appointing polling day at the election and furnishing in respect of each such donation the information referred to at subparagraphs (i) and (ii) of paragraph (a) of subsection (1). (b) Not later than the fifty sixth day after the relevant day on which the poll is closed at a Seanad election, each candidate at the election who was not elected at such election shall furnish to the Public Offices Commission a written statement, in the form directed by the said Commission, indicating whether in relation to the election the candidate received a donation exceeding in value the relevant amount specified in subsection (4) including donations received before the date of the order appointing days and times at a Seanad general election under section 12 of the Seanad Electoral (University Members) Act, 1937 , or a Seanad general election order made under section 24 of the Seanad Electoral (Panel Members) Act, 1947 , or the date of a Seanad bye-election order under either such Act, as the case may be, and furnishing in respect of each such donation the information referred to at subparagraphs (i) and (ii) of paragraph (a) of subsection (1). Electoral (Amendment) (Political Funding) Act 2012 Section 15. Section 24 of the Act of 1997 is amended— (a) in paragraph (a) of subsection (1)— (i) by substituting the following subparagraphs for subparagraphs (i) and (ii): “(i) the value of the donation, (ii) the name, description and postal address of the person by or on whose behalf the donation was made,”, and (ii) by inserting the following subparagraphs after subparagraph (ii): “(iii) the date on which the donation was received, (iv) whether the donation was requested from the donor, and if so, the name and postal address of the person who requested the donation, and (v) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt.”, (b) in paragraph (a) of subsection (1A) (inserted by section 50(g) of the Act of 2001) by substituting “€1,500” for “£4,000”, (c) in subsection (2)—(i) in paragraph (a) by substituting “(i) to (v)” for “(i) and (ii)”, and (ii) in paragraph (b) by substituting “(i) to (v)” for “(i) and (ii)”, and (d) in subsection (4)— (i) by substituting “€1,500” for “£4,000”, and (ii) by substituting “€600” for “£500”.

Electoral Act 1997 Section 36.
—(1) (a) The national agent of a political party, the election agent of a candidate and every person who incurs election expenses under section 31 (7) shall, within the fifty six days next following the polling day at an election, furnish to the Public Offices Commission a statement in writing of all election expenses (whether paid or not) incurred by such agent or person in relation to the election and the several matters to which such expenses relate, together with all relevant vouchers. (b) The national agent of a political party shall include in the statement of election expenses furnished by him or her under paragraph (a): (i) details of the election expenses incurred by the said agent pursuant to section 32 (1) (b) or 33 (1)(b), as may be appropriate; (ii) the name of each candidate whose candidature was authenticated by the party at that election and in respect of whom election expenses are deemed to have been incurred by the said agent under section 32 (1)(b)(ii) or 33 (1)(b)(ii), as may be appropriate, and the constituency in which each such candidate was a candidate at the election; and (iii) the amount of election expenses (if any) agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the party and each such candidate and the amount of election expenses incurred by the said agent pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, in respect of each such candidate. (c) The election agent of a candidate whose candidature was authenticated by a political party at the election shall include in the statement of election expenses furnished by him or her under paragraph (a) the amount of election expenses agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the candidate and such party.

Electoral Act 1997 Section 25 
(3) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Section 43 (7)  Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Section 61 (7) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Electoral Act 1997 (as amended by the Electoral (Amendment) (Political Funding) Act 2012 Section 41 ) Section 86 (4) If it appears to the Commission that any accounts required to be audited under subsection (1) have not been duly audited within the period specified in subsection (3), the Commission may appoint a public auditor to audit the accounts. (5) The expenses incurred in the carrying out of an audit by a person appointed under subsection (4), including the auditor’s remuneration, may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction from the political party concerned. Section 88 (2)  Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, finds a minor error or omission in the statement, the Commission shall furnish to the appropriate officer by whom the statement was furnished details of the error or omission, as the case may be, and the Commission shall inform the appropriate officer that he or she may correct the error or make good the omission within the period of 14 days from the date on which the notification issued to the appropriate officer concerned. (3) (a) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, is of the opinion that the statement of accounts does not comply with the guidelines, the Commission shall furnish to the appropriate officer a written notice containing details of the non-compliance and the Commission shall inform the appropriate officer that he or she may furnish comments on the matter to the Commission within 14 days from the date on which the notice issued to the appropriate officer and that any such comments will be considered by the Commission before considering the matter further. (b) Where the appropriate officer furnishes to the Commission his or her comments on the matter referred to in the notice furnished under paragraph (a) within the period referred to in that paragraph, the Commission shall have regard to the said comments. (c) Where, following consideration of any comments received by the Commission under paragraph (a), or where the appropriate officer fails to make any comments under that paragraph, and the Commission continues to be of the opinion that there may have been non-compliance with the guidelines it shall report the matter (together with any relevant document or other thing in its possession) to the Minister for Public Expenditure and Reform and the Chairman of the Dáil. Section 88 (6) Where the appropriate officer fails to comply with section 87, the Commission shall—(a) furnish a statement to that effect to the Chairman of the Dáil and the Minister for Public Expenditure and Reform, and (b) publish details of the non-compliance on the Commission’s website. Electoral Act 1997 Section 36.—(1) (a) The national agent of a political party, the election agent of a candidate and every person who incurs election expenses under section 31 (7) shall, within the fifty six days next following the polling day at an election, furnish to the Public Offices Commission a statement in writing of all election expenses (whether paid or not) incurred by such agent or person in relation to the election and the several matters to which such expenses relate, together with all relevant vouchers. (b) The national agent of a political party shall include in the statement of election expenses furnished by him or her under paragraph (a): (i) details of the election expenses incurred by the said agent pursuant to section 32 (1) (b) or 33 (1)(b), as may be appropriate; (ii) the name of each candidate whose candidature was authenticated by the party at that election and in respect of whom election expenses are deemed to have been incurred by the said agent under section 32 (1)(b)(ii) or 33 (1)(b)(ii), as may be appropriate, and the constituency in which each such candidate was a candidate at the election; and (iii) the amount of election expenses (if any) agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the party and each such candidate and the amount of election expenses incurred by the said agent pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, in respect of each such candidate. (c) The election agent of a candidate whose candidature was authenticated by a political party at the election shall include in the statement of election expenses furnished by him or her under paragraph (a) the amount of election expenses agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the candidate and such party.

"Electoral Act 1997 Section 25 
(3) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Section 43 (7)  Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Section 61 (7) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Electoral Act 1997 (as amended by the Electoral (Amendment) (Political Funding) Act 2012 Section 41 ) Section 86 (4) If it appears to the Commission that any accounts required to be audited under subsection (1) have not been duly audited within the period specified in subsection (3), the Commission may appoint a public auditor to audit the accounts. (5) The expenses incurred in the carrying out of an audit by a person appointed under subsection (4), including the auditor’s remuneration, may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction from the political party concerned. Section 88 (2)  Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, finds a minor error or omission in the statement, the Commission shall furnish to the appropriate officer by whom the statement was furnished details of the error or omission, as the case may be, and the Commission shall inform the appropriate officer that he or she may correct the error or make good the omission within the period of 14 days from the date on which the notification issued to the appropriate officer concerned. (3) (a) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, is of the opinion that the statement of accounts does not comply with the guidelines, the Commission shall furnish to the appropriate officer a written notice containing details of the non-compliance and the Commission shall inform the appropriate officer that he or she may furnish comments on the matter to the Commission within 14 days from the date on which the notice issued to the appropriate officer and that any such comments will be considered by the Commission before considering the matter further. (b) Where the appropriate officer furnishes to the Commission his or her comments on the matter referred to in the notice furnished under paragraph (a) within the period referred to in that paragraph, the Commission shall have regard to the said comments. (c) Where, following consideration of any comments received by the Commission under paragraph (a), or where the appropriate officer fails to make any comments under that paragraph, and the Commission continues to be of the opinion that there may have been non-compliance with the guidelines it shall report the matter (together with any relevant document or other thing in its possession) to the Minister for Public Expenditure and Reform and the Chairman of the Dáil. Section 88 (6) Where the appropriate officer fails to comply with section 87, the Commission shall—(a) furnish a statement to that effect to the Chairman of the Dáil and the Minister for Public Expenditure and Reform, and (b) publish details of the non-compliance on the Commission’s website."

Electoral Act 1992 Section 157.
—(1) Where a person is guilty of an offence under this Act, other than an offence mentioned in subsection (2), such person shall be liable— (a) on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a period not exceeding six months or to both such fine and such imprisonment, or (b) on conviction on indictment to a fine not exceeding £2,500 or, at the discretion of the court, to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. (2) Where a person is guilty of an offence under sections 133 , 140 , 148 or 153 , such person shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a period not exceeding three months or to both such fine and such imprisonment. Electoral Act 1997 Section 25 25.—(1) The appropriate officer of a political party or the person deemed to have been appointed as the appropriate officer under section 71 , a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election who was not elected at the election shall be guilty of an offence if he or she— (a) fails to notify the Public Offices Commission in accordance with section 23 of the receipt of a donation acceptance of which is prohibited by that section, (b) fails to remit to the Public Offices Commission in accordance with the said section 23 such a donation or the value thereof, (c) fails to furnish the donation statement and make the statutory declaration required by section 24 on or before the relevant specified date, or (d) knowingly furnishes a donation statement or makes a statutory declaration which is false or misleading in any material respect. (2) Where a person is guilty of an offence under this section— (a) the person shall be liable on summary conviction to a fine not exceeding £1,000, (b) the person shall be liable, where the offence is an offence referred to in subsection (1)(d), on conviction on indictment to a fine not exceeding £20,000 or, at the discretion of the court, to imprisonment for a period not exceeding 3 years or to both such fine and such imprisonment, and (c) where the conviction relates to failure to furnish a donation statement under section 24 , the person shall be guilty of a further offence on every day on which the failure continues after such conviction and for each such offence the person shall be liable, on summary conviction, to a fine not exceeding £100. Electoral Act 1997 Section 43 .—(1) A person shall be guilty of an offence if, at an election, he or she incurs election expenses, or makes any payment, advance or deposit in respect of such expenses— (a) on behalf of a political party unless the person is the national agent of the political party concerned or a person authorised by such national agent acting within the limit of such authorisation, or (b) on behalf of a candidate (other than election expenses deemed under section 32 (1)(b)(ii) or 33 (1)(b)(ii) to be election expenses incurred by that candidate) unless the person is the election agent of the candidate or a person authorised by such agent acting within the limit of such authorisation. (2) The national agent of a political party or the election agent of a candidate shall be guilty of an offence if at an election the said agent— (a) directly or through any other person incurs election expenses in excess of the relevant amount calculated in accordance with section 32 or 42 or an order made under section 33 (1)(b), as may be appropriate, or (b) in contravention of section 34 pays any claim in respect of election expenses, or (c) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration pursuant to section 36 , or (d) furnishes to the Public Offices Commission a statement of election expenses which, to the agent's knowledge, is false or misleading in a material respect, or (e) fails otherwise to comply with the provisions of section 36 . (3) A person to whom section 31 (7) applies shall be guilty of an offence if at an election he or she—(a) fails to notify the Public Offices Commission in accordance with that subsection of his or her intention to incur election expenses, or (b) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration pursuant to section 36 , or (c) furnishes to the Public Offices Commission a statement of election expenses which, to the person's knowledge, is false or misleading in a material respect, or (d) fails otherwise to comply with section 36 . (4) A person shall be guilty of an offence if he or she publishes in a newspaper, magazine or other periodical publication of which he or she is publisher an advertisement or notice in relation to an election purporting to promote or oppose the interests of a political party or a candidate at that election at the request of any person other than the national agent of a political party, or a person authorised in writing by such agent or a candidate at the election or the election agent of such candidate, or a person authorised in writing by such candidate or agent, unless that person produces to the said publisher a certificate from the Public Offices Commission referred to in section 31 (10). (5) Where a person is guilty of an offence under this section— (a) the person shall be liable on summary conviction to a fine not exceeding £1,000, (b) the person shall be liable, where the offence is an offence referred to in subsection (2) (d) or (3) (c), on conviction on indictment to a fine not exceeding £20,000 or, at the discretion of the court, to imprisonment for a period not exceeding 3 years or to both such fine and such imprisonment, and (c) where the conviction relates to failure to furnish a statement of election expenses under section 36 , the person shall be guilty of a further offence on every day on which the failure continues after such conviction and for each such offence the person shall be liable, on summary conviction, to a fine not exceeding £100. Electoral Act 1997 Section 61.—(1) A person shall be guilty of an offence if, at a presidential election, the person— (a) incurs election expenses, or (b) makes any payment, advance or deposit in respect of such expenses, on behalf of a candidate at that election, unless the person is the presidential election agent of the candidate at the election or a person authorised by such agent, acting within the limit of such authorisation. (2) The presidential election agent of a candidate shall be guilty of an offence if at a presidential election the said agent— (a) directly or through any other person, incurs election expenses in excess of the amount specified in an order for the time being in force under section 53 , or (b) in contravention of section 54 , pays any claim in respect of election expenses, or (c) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration under section 56 , or (d) furnishes to the Public Offices Commission a statement of election expenses which, to the agent's knowledge, is false or misleading in a material respect, or (e) fails otherwise to comply with the provisions of section 56 , or (f) fails to furnish the presidential election donation statement or make the statutory declaration required by section 48 within the period specified in that section, or (g) knowingly furnishes a presidential election donation statement or makes a statutory declaration under the said section 48 which is false or misleading in any material respect. (3) A person to whom section 52 (6) applies shall be guilty of an offence if at a presidential election he or she—(a) fails to notify the Public Offices Commission in accordance with that subsection of his or her intention to incur election expenses, or (b) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration pursuant to section 56 , or (c) furnishes to the Public Offices Commission a statement of election expenses which, to the person's knowledge, is false or misleading in a material respect, or (d) fails otherwise to comply with section 56 . (4) A person shall be guilty of an offence if he or she publishes in a newspaper, magazine or other periodical publication of which he or she is publisher an advertisement or notice in relation to a presidential election purporting to promote or oppose the interests of a candidate at that election at the request of any person other than a candidate or the presidential election agent of a candidate, or a person authorised in writing by such candidate or agent, unless that person produces to the said publisher a certificate from the Public Offices Commission referred to in section 52 (9). (5) Where a person is guilty of an offence under this section— (a) the person shall be liable on summary conviction to a fine not exceeding £1,000, (b) the person shall be liable, where the offence is an offence referred to in subsection 2 (d) or (g) or subsection 3 (c), on conviction on indictment to a fine not exceeding £20,000 or, at the discretion of the court, to imprisonment for a period not exceeding 3 years or to both such fine and such imprisonment, and(c) where the conviction relates to failure to furnish a presidential election donation statement under section 48 or a statement of election expenses under section 56 , the person shall be guilty of a further offence on every day on which the failure continues after such conviction and for each such offence the person shall be liable on summary conviction, to a fine, not exceeding £100. Electoral Act 1997 Section 19 (4) (as inserted by the Electoral (Amendment) (Political Funding) Act 2012 Section 40) — (1) Section 19 of the Act of 1997 is amended by inserting the following subsection after subsection (4): “(5) No payments shall be made under this section from the first day of January in any year unless and until—(a) an annual statement of accounts and a copy of the auditor’s report is furnished in accordance with section 87 to the Standards in Public Office Commission, and (b) the Standards in Public Office Commission has in accordance with section 88(4) notified the Minister for Public Expenditure and Reform that it is satisfied that the relevant annual statement of accounts complies with Part IX and the guidelines under section 89.”