Members of the Houses of the Oireachtas

As a Member of Dáil or Seanad Éireann (a Member) you must comply with the requirements of the Electoral Act 1997, as amended. You must also comply with the requirements of the Ethics in Public Office Act 1995 and the Standards in Public Office Act 2001.

Obligations under the Electoral Act 1997, as amended, (the Electoral Acts).

As a Member, you are required, under the Electoral Acts, to furnish a Donation Statement and Statutory Declaration to the Standards in Public Office Commission (the Standards Commission) by 31 January each year. You must disclose all donations with a value, or an aggregate value from the same donor, of more than €634.87 received by you during the preceding calendar year.

A Member who receives a monetary donation exceeding €126.97 is required to open and maintain a political donations account. If you were required to open a political donations account you must, each year, provide certain information to the Standards Commission relating to that account.

As a Member you are prohibited from accepting anonymous donations with a value exceeding €126.97. You are also prohibited from accepting foreign donations of any value and donations which are valued in excess of the prescribed maximum limit (€2,539.48 from the same donor in the same calendar year).

A donation is defined in the Electoral Acts as a contribution for political purposes and can include money, property, goods or the free or below cost use of goods, property or services. A donation also includes the net value of a contribution to a fund-raising event.

Further information for Members on the obligations arising under the Electoral Acts is available in: "Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament on steps to be taken concerning donations and prohibited donations." Advice in relation to the Electoral Acts is available from the Standards Commission.

Obligations for Members (who are not Office Holders) under the Ethics in Public Office Act 1995 and the Standards in Public Office Act 2001 (the Ethics Acts).

If you are Member and you are an Office Holder (i.e. Minister, Minister of State, Chairman or Deputy Chairman of Dáil or Seanad Éireann) you should refer to the Office Holder's page on this website.

Obligations in relation to disclosure of interests.

Under the Ethics Acts, as a Member you are required each year to furnish a statement of your registrable interests to the Standards Commission. The statement must be furnished by 31 January and should cover any period(s) when you were a Member of either House during the preceding year. The Standards Commission will issue a form to you in early January for this purpose. Your statement of registrable interests will be forwarded by the Standards Commission to the Clerk of Dáil Éireann or Seanad Éireann, as appropriate. Your statement will be entered in a register established by each Clerk which will be laid before Dáil Éireann or Seanad Éireann, as appropriate. You must complete and return the form to the Standards Commission whether or not you have any interests to disclose.

Members are also obliged to make a declaration if they propose to speak or vote in proceedings in either House, a committee of either House or a joint committee of both Houses and they, or a connected person, have a material interest in the subject matter of the proceedings.

Advice and Guidelines

The Committees on Members' Interests of the Dáil and Seanad are responsible for providing advice and guidelines to Members who are not Office Holders on steps which are required to be taken to ensure compliance with the requirements of the Ethics Acts. In that regard, Members who are not Office Holders should consult the guidelines published by the appropriate Committee or request advice directly from the Committee.

Codes of Conduct

The Standards Commission has published Codes of Conduct for Members (who are not Office Holders) drawn up by each of the above Committees. Section 10 of the Standards in Public Office Act 2001 requires Members to have regard to and be guided by the relevant Code in the performance of their functions and in relation to any other matters to which the Code relates. Links to the Codes of Conduct are provided below.

Obligations in relation to tax compliance.

All Members of the Dáil and Seanad have obligations under the Ethics Acts in relation to tax compliance. Members must furnish a Tax Clearance Certificate or Application Statement to the Standards Commission not more than nine months following election to the Dáil or election or nomination to the Seanad. The Tax Clearance Certificate or Application Statement must have issued not more than nine months before or nine months after the date of election or nomination.

Members must also make a Statutory Declaration to the effect that they have complied with their tax obligations and that nothing prevents the issuing to them of a Tax Clearance Certificate. The Statutory Declaration must be made not more than one month before or one month after the date of election or nomination and must be furnished to the Standards Commission not more than nine months after the date of election or nomination.