Guidelines for the general election to the 30th Dáil

H. What are not election expenses?

2.34     Items which are not election expenses include:

(i)   the cost of purchasing copies of the register of electors;

(ii)   the reasonable living expenses (including accommodation) of a candidate and volunteers working on his/her behalf.  Under this heading, in addition to accommodation costs, spending of up to €50 per person per day on refreshments, etc., is permitted and does not have to be accounted for.  It is expected that election agents will exercise reasonable control over this expenditure and will take steps to ensure that participants are aware of the position;

(iii)   any sum disbursed by any individual out of the individual's own resources for any minor expenses (not exceeding €126.97 in any one payment) lawfully incurred in relation to the election if the said sum is not repaid to the person.  See paragraph 2.35 for further elaboration on this;

(iv)   election expenses incurred at a previous Dáil, European Parliament or local election which were disclosed in an Election Expenses Statement furnished to the Standards Commission or to a local authority.  See paragraphs 2.36 to 2.39 for further information relating to this;

(v)   free post service provided to candidates (i.e., Litir um Thoghcán);

(vi)   a free service provided by an individual, including use of the individual's motor vehicle, telephone, etc., where the service is not provided as part of the individual's work or business;

(vii)   a service provided at an election by an employee of a political party, including use of the individual's motor vehicle, where the employee's remuneration is paid out of party resources or out of public funds and where the employee is not in receipt of any reward or benefit in kind other than his or her normal remuneration (including recoupment of expenses) for that service.  Where overtime payments are normally paid to an employee of a political party for working additional hours, this is regarded as "normal remuneration" and is not regarded as an election expense;

(viii)   normal media coverage and the transmission on radio or television of a broadcast on behalf of a candidate or a political party.  This does not cover any production or other costs associated with a transmission on radio or television;

(ix)   the services of an accountant or other person, whether paid or not, employed for the specific purpose of ensuring compliance with the requirements of the legislation;

(x)   the use of offices which are owned by a political party and are made available to a candidate for use at the election.  It is not necessary to attribute a notional rental cost to the use of such offices.  The costs of heat, light, telephones, etc., incurred for electoral purposes at such offices during the election period are election expenses.  A separate note on accounting for the use of offices at the election is provided at Appendix 5 to these guidelines.

Examples of some of the more common items which are not election expenses and which were accounted for as election expenses at the Dáil general election of 2002 are set out in Appendix 4.

Minor expenses

2.35   The only persons who may lawfully incur expenses or make payments at an election in relation to a candidate are the election agent of a candidate, the national agent of a political party, or a person authorised by either agent to incur election expenses.  Accordingly, any other person who incurs expenses or makes payments at an election on behalf of a candidate is committing an offence.  The election agents of candidates and the national agents of political parties must maintain a record of all minor expenses which are not being accounted for as an election expense in the Election Expenses Statement to be furnished to the Standards Commission.  In order to deal with any questions which may arise as to why expenses in respect of particular items used during the election period are not shown as an election expense in the Election Expenses Statement, a record of all such "minor expenses" may be required to be furnished to the Standards Commission.  Invoices, receipts and vouchers in respect of minor expenses may also be required and should be retained by the election agent.  Minor expenses are not included in the calculation of the total election expenses incurred. 

Re-using election material

2.36   In the unlikely event that election material acquired prior to 1 January 1998 is used at the election, it need not be accounted for.  The Standards Commission must be notified if such material is being used.  Proof of its acquisition prior to that date will be requested by the Standards Commission.

2.37   If expenses incurred on material which is used at the general election have previously been accounted for in an Election Expenses Statement furnished to the Standards Commission in relation to a previous Dáil or European Parliament election or to a local authority in relation to a local election, the expenses will not need to be accounted for again.  This does not apply to material used in relation to a referendum.

2.38   If a candidate intends to re-use election material which has already been accounted for on an Election Expenses Statement, his/her election agent must notify the Standards Commission Secretariat and provide details of the material being re-used and the Election Expenses Statement on which it was previously accounted for.

2.39   It will be necessary to account for material used, or re-used, at the election which was acquired after 1 January 1998 where the cost has not previously been included in an Election Expenses Statement furnished to the Standards Commission or to a local authority.  The Standards Commission is of the view that it might not be reasonable to apply current values to "older" material and that cognisance should be taken of the possibility that the material may not be in original condition.  If a candidate intends to use such material his/her election agent must notify the Standards Commission and provide details of the material intended to be used.  The Standards Commission will advise what costs should be attributed to this material.         

Expenses incurred in order to facilitate a person's candidacy at the election

2.40  Certain expenses may have to be incurred on a candidate's behalf in order to facilitate his/her participation in the election process or an understanding of the relevant legislation.  The Standards Commission does not regard such expenses as being part of a candidate's or a political party's election spending.  Examples might include:

1. additional childcare costs;
2. cost of work replacements;
3. leave of absence with pay;
4. loan interest and bank charges;
5. costs associated with meetings convened to familiarise election participants with the requirements of the electoral legislation (e.g., room hire, documents, refreshments, travel).

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