Political Donations

Political Donations

Local Elections (Disclosure of Donations and Expenditure) Act 1999, as amended - Third Parties

Published on: 05 Feb 2019

  1. Third Parties

Individuals, parties/groups etc., other than a registered political party or a candidate at a local election, involved in political activity or other campaigning relating to the policy or functions of a local authority or other statutory body in which are vested functions in relation to local government must comply with certain requirements under the Local Elections (Disclosure of Donations and Expenditure) Act 1999, as amended. Such persons are described in the legislation as "third parties".


  1. Responsibilities of Third Parties

2.1       If, in any particular year, such an individual or group receive a donation exceeding €100.00 for a political purpose (defined in the Act), they are required to register with the local authority in whose functional area the local political matter arises.



2.2       Any such third party must:


  • open an account in a financial institution in the State if they receive a monetary donation for political purposes in a year which exceeds €100.00 and lodge that donation and any further donation received during the year.
  • furnish to the appropriate local authority, not later than 31 March in every year, a statement specifying the transactions that have taken place on that account;
  • not accept a donation for political purposes which exceeds €2,500; and must
  • not accept a donation of any value given by a non Irish citizen who resides outside the State or body corporate or unincorporated body of persons which does not keep an office in the island of Ireland from which the carrying out of one or more of its principal activities is directed.
  1. Offence

It is an offence for a person who is required to comply with any of the above requirements to fail to do so.


  1. Individuals or organisations who consider that the third party provisions may apply to them should contact: Eoin Doyle, Director of Services, Cavan County Council.          


        5. Third party statements must be furnished not later than 31 March 2019.