21. Is there a limit on in-kind donations to political parties?

A political party is allowed to accept cash donations from a natural person to the extent of up to 1200 euros per financial year. Cash donations are immediately registered by a political party as revenue.
Source: § 12.3(3), Political Parties Act, 1994 (amended 2014)

The usual value of the object or right serves as the basis for evaluation of a non-monetary donation. If there are generally acknowledged experts for evaluation of an object, the object of a non-monetary donation will be evaluated by them. If a non-monetary donation has been evaluated below its actual value, the difference between the values will be deemed a prohibited donation.
Source: § 12.3(4), Political Parties Act, 1994 (amended 2014)

The donation limit is common for cash and in-kind donations.