Local Elections - Disclosure of Donations And Expenditure Act, 1999

Political Donations

Local Elections

(Disclosure of Donations And Expenditure) Act, 1999 Third Parties


  1. From 1st January, 2002 new legislation came into effect covering individual parties/ groups etc., other than a registered political party or a candidate at a local election involved in political activity or other campaigning in relation to the policy or functions of a local authority or other statutory body in which are vested functions in relation to local government.
    Such persons are described in the legislation as “third parties”. If in any particular year, such an individual or group receive a donation exceeding €126.97 for a political purpose (defined in the Act), they are required to register with the local authority in whose functional area local political matter arises.
  2. Any such third party:
    • Must open an account in a financial institution in the State if they receive a monetary donation in any year which exceeds €126.97 and lodge that donation and any further donation received during the year.
    • Furnish to the appropriate Local Authority, Not Later than 31st March 2008,in respect of year ending 31st December 2007, a statement specifying the transactions that have taken place on that account shall be furnished to the appropriate local authority.
    • Shall not accept a donation for political purposes which exceeds €6,348.69 and
    • Shall not accept a donation of any value given by a non Irish citizen who resides outside the State, or body corporate, or unincorporated body of persons, which does not keep an office in the Island of Ireland  from which the carrying out of one or more of its principal activities is directed.
  3. It is an offence for a person who is required to comply with any of the

above requirements to fail to do so. Individuals or organisations who  consider that any of the above may apply to them should contact the person named below in their particular local authority.


Michael Delahunty, Senior Executive Officer,
Corporate Affairs, Kilkenny County Council.
Tel: (056) 7794070

Brian Tyrrell, Senior Executive Officer,
Kilkenny  Borough Council.
Tel: (056) 7794531

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