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Guidelines for the general election to the 30th Dáil
D. What are election expenses?
4.21 Election expenses are those and only those, set out in the definition of election expenses in Appendix 1, which are incurred in the provision of property, goods or services for use at the election during the election period in order to:
- promote or oppose the interests of a political party or the election of a candidate, or
- present the policies of a political party or the comments of a political party on the policies of another political party or of a candidate at the election, or
- solicit votes for or against a candidate, or
- present the policies of a candidate or the views of a candidate on any matter connected with the election or the comments of a candidate on the policies of a political party or of another candidate at the election, or
- otherwise influence the outcome of the election.
4.22 A donation of property, goods or services which is received, free or below cost, and is used at the election during the election period is regarded as an election expense which must be accounted for at its full commercial price. However, allowance may be made for any discount which is normally given or is generally available in respect of the property, goods or services.