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

3.2 - Matters which are not regarded as election expenses

There following items which may feature during a Dáil general election campaign are not regarded as election expenses:

1. the cost of purchasing copies of the register of electors;
2. the reasonable living expenses (including accommodation) of a candidate and volunteers working on his/her behalf. In addition to accommodation costs, spending of up to €50 per person per day on refreshments, etc., was permitted and did not have to be accounted for.
3. "minor expenses" i.e. any sum disbursed by any individual out of his/her own resources which have been "lawfully incurred" and do not exceed €126.97 in any one payment;
4. 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.
5. the free post service provided by An Post to candidates;
6. a free service provided by an individual, including use of the individual's motor vehicle, private telephone, etc., where the service provided is not part of the individual's work or business. It should be noted that this does not apply to a free service (including the use of a vehicle) which is provided by a company or business;
7. a service provided at an election by an employee of a political party, including use of the individual's motor vehicle, where the employee is not in receipt of any reward or benefit in kind other than his/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;
8. 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;
9. the use of offices which are owned by a political party and are made available to a candidate for use at the election;
10. the services of an accountant, solicitor etc., whether paid or not, which were engaged for the purposes of ensuring compliance with the requirements of the Act;
11. costs incurred to facilitate a person's candidacy at the election i.e. photographs for ballot papers, childcare costs etc..

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