13/12/07 - Report on disclosure of donations and election expenses at Dáil general election of 2007

3.1 - Definition of election expenses

Section 31(1) of the Act provides that election expenses are those and only those set out in paragraph 1 of the Schedule to the Act, which are incurred on the provision of property, goods or services for use at the election during the election period (see paragraph 3.7 for the definition of election period) in order:

1. to promote or oppose the interests of a political party or the election of a candidate, or
2. to present the policies of a political party or the comments of a political party on the policies of another political party or a candidate at the election, or
3. to solicit votes for or against a candidate at an election, or
4. to 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 another candidate at the election, or
5. otherwise to influence the outcome of the election.

The provision of property, goods or services free or below cost which are used at the election during the election period is regarded as an election expense and must be accounted for at its full commercial price less any normal or general discount which may be available.

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