Advice re free use of vehicles

Part 1(f) of the Schedule to the Electoral Act 1997 as amended (the Act) provides that election expenses on transport and travel include "expenses incurred on transport and travel (by any means), petrol and diesel, rental or use of campaign vehicles, rental or use of vehicles for transport of voters on polling day, accommodation costs, taxi and hackney services and courier services."

Part 2(a) of the Schedule to the Act provides that any of the matters referred to in Section 22(2)(b)(i) and 22(2)(b)(iii - vii) of the Act will not be regarded as an election expense (see paragraph 2.34 of the Standards Commission's guidelines for the Dáil general election). The Act also provides that the matters at section 22(2)(b) (i - vii) shall not be regarded as donations (see paragraph 1.18 of section 1C of the Standards Commission's guidelines for the Dáil general election).

Section 22(b)(iii)(I) of the Act provides that a service rendered by an individual, including the use of the individual's motor vehicle, is not regarded as a donation or as an election expense where the service is not provided as part of the individual's work or business. Section 22(b)(iii)(I) specifically refers to an individual and an individual's motor vehicle. Therefore, where an individual provides a candidate with the free use of a single vehicle at the election it is not regarded as either a donation to the candidate or as an election expense. If, however, the individual normally charges for use of the vehicle in question it would be regarded as a donation and an election expense. If more than one vehicle is provided by the individual, the additional vehicles may be regarded as donations and as election expenses.

As stated above the reference in section 22(b)(iii)(I) is specifically to an individual. If a vehicle which is in the ownership of a company, partnership, business etc. is provided to a candidate it is not regarded as a free service provided by an individual. In such circumstances, therefore, use of the vehicle is regarded as a donation and as an election expense. The commercial cost of hiring a similar vehicle for a similar period must be ascertained for the purposes of disclosing its value as a donation and for the purposes of disclosing its use during the election period, as an election expense.