Guidelines for the general election to the 30th Dáil

G. Furnishing the required statutory documentation after the election

Unsuccessful candidates

1.36  If a candidate is unsuccessful at the election, he or she must, within 56 days after polling day, furnish to the Standards Commission a Donation Statement and Statutory Declaration.  The Donation Statement must give details of all donations received in relation to the election with a value greater than €634.87.  Donations made by the same person to the same candidate in relation to the election must be aggregated and treated as a single donation (it should be noted that "in relation to the election" means donations received at any time in relation to the election).

1.37  The Donation Statement and Statutory Declaration must be furnished whether or not the candidate received a donation.  If no donation was received, a "nil" return must be made. 

1.38  If a monetary donation in excess of €126.97 was received and the candidate was required to open a political donations account (see paragraph 1.20), or if the candidate already had a political donations account, the Donation Statement must be accompanied by a statement provided by the financial institution where the account is held.  The statement must specify the transactions that have taken place in relation to the account during the period beginning on the date of opening of the account and ending on polling day at the election.  The Donation Statement must also be accompanied by a Certificate of Monetary Donations certifying that all monetary donations received after the account was opened were lodged to the account and all amounts debited from the account were used for political purposes.  The Certificate must be signed by the candidate and is accompanied by a separate Statutory Declaration.

1.39  Failure to send a Donation Statement and all accompanying documentation to the Standards Commission by the due date is an offence.

1.40  The staff of the Standards Commission Secretariat will contact unsuccessful candidates after the election and will provide the relevant Donation Statement/Statutory Declaration form and the Certificate of Monetary Donations/Statutory Declaration form for completion.  Help in completing the forms, including advice in relation to what is or is not a donation in any particular case, will also be available on request. 

Successful candidates

1.41  If a candidate is elected at the election, he or she will not be required to submit a Donation Statement and Statutory Declaration and accompanying documentation within 56 days after polling day.  Instead, he/she will be required, as a Member of Dáil Éireann to furnish an annual Donation Statement/Statutory Declaration and accompanying documentation to the Standards Commission.  This Donation Statement/Statutory Declaration is completed in respect of the previous calendar year and must be submitted by 31 January each year.  Forms for this purpose will be provided to TDs by the Standards Commission in early January each year.

1.42  The first Donation Statement/Statutory Declaration and accompanying documentation submitted by TDs after the election must include donations with a value, or aggregate value from the same person, greater than €634.87 received during the previous calendar year.  In this case, the statement from the financial institution must specify the transactions that have taken place in relation to the account in the relevant calendar year. 

1.43  Copies of Donation Statements and Statutory Declarations furnished by both unsuccessful candidates and by TDs will be laid by the Standards Commission before both Houses of the Oireachtas and will be made available for public inspection at the offices of the Standard Commission.  Details of the donations disclosed are published on the website of the Standards Commission. 

1.44  Certificates of Monetary Donations/Statutory Declarations and statements from financial institutions are retained by the Standards Commission and are not put on public display or otherwise disclosed, unless required by court order or an enquiry by the Standards Commission.

1.45  Pursuant to section 21 of the Standards in Public Office Act 2001, candidates who are elected to the 30th Dáil must provide the following to the Standards Commission within nine months of their election:

• a Tax Clearance Certificate (or Application Statement) issued not more than nine months either side of the election date, and
• a Statutory Declaration, made not more than one month either side of the election date, to the effect that, to the best of their knowledge, their tax affairs are in order and that nothing prevents the issue of a Tax Clearance Certificate.

A Tax Clearance Certificate/Application Statement is issued by the Collector General, Office of the Revenue Commissioners.  More detailed instructions will be provided by the Standards Commission to successful candidates after the election.

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