13. Is there a ban on the use of state resources in favour or against a political party or candidate?

Certain state resources, such as special advisers paid from public funds or the use of state offices, can be used for election purposes, but these count as election expenses and are subject to the relevant limits and disclosures.  This rule is not to be found in a statute.  It is based on an interpretation of the decision of the Supreme Court in Kelly v. The Attorney General [2002] 4 Irish Reports 191, which deemed unconstitutional and deleted Schedule 2(c) of the Electoral Act 1997, which exempted resources available to legislators from being counted as election expenses.  
See Standards in Public Office Commission. 2020. Guidelines for the General Election to the 33rd Dáil 8 February 2020 [National Agents, Third Parties, Other Persons and Publishers], pp. 28-29.