Guidelines for the general election to the 30th Dáil

Appendix 5 - Accounting for the use of offices during the election period

In relation to office and stationery, the Act provides that election expenses include "costs incurred in the rental or use of an office premises or meeting rooms for election purposes (other than for the purposes of annual or other party conferences) and the costs of heating, electricity, insurance, purchase or rental of office equipment, telephones, stationery and postage".

Accordingly, expenses incurred in the rental of an office are regarded as election expenses.  Rental paid in respect of the election period must be accounted for on the Election Expenses Statement.

Where an office or a room which is located in a premises which is being used for commercial purposes (i.e. office block, retail area, garage etc.) is provided free or below cost, the full commercial value of the use of the office / room for election purposes during the election period is regarded as an election expense and must be accounted for.  In determining the commercial value, account may be taken of the condition of the facilities provided.  Allowances may also be made for any discount which is normally given or generally available.

The provision without charge of an office in a person's private dwelling, where the room provided is not available for renting in the normal course, is not an election expense.  Any expense incurred, however, in carrying out alterations to facilitate its use for election purposes during the election period is an election expense.

Use of Dáil / Seanad offices or Departmental offices

The use by a Member of the Dáil or Seanad of his/her Dáil/Seanad office for electoral purposes is regarded as an election expense.  Account must be taken of the extent to which the office has been used for electoral purposes during the election period.  Account must also be taken of ancillary costs such as salaries, heat, light, phones, fax, copying, printing, stationery, postage, envelopes, etc. where such costs have been incurred for electoral purposes.

The use of Departmental offices of Ministers/Ministers of State for election purposes during the election period is also an election expense.  This includes the costs of salaries and expenses of civil servants or special advisers, where they are engaged in activities for election purposes during the election period, as well as other ancillary costs such as heat, light, phones, fax, copying, printing, stationery, postage, envelopes, etc. where such costs have been incurred for electoral purposes.

Accounting for offices which are owned by a candidate or political party

Notional rental costs for the use of an office which is owned by a candidate are not required to be accounted for as election expenses.  Similarly where a political party owns an office in a constituency which is used by its candidate(s) during an election campaign, neither the party nor the candidate are required to apply notional rental costs for the use of these offices.  Any expenses, however, incurred in carrying out alterations to facilitate its use for election purposes during the election period are required to be accounted for.

Notional costs of site rental for posters or other election material

Notional costs of site rental where posters or other material are erected/displayed in or around private properties or commercial premises which are not recognised sites for such purpose are not required to be accounted for as election expenses.

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