Third Party Political Donations

A third party that receives a monetary donation in excess of €100 is required to register with their local authority, to open a political donations account and to submit a financial statement with a certificate and statutory declaration to their local authority not later than March 31st in each year. The threshold amount for registration as a third party and for opening a political donations account was reduced from €126.97 to €100 with effect from January 1st 2013.

Closing date for reporting of Political Donations by Third Parties is 31st March, 2019.

Circular F 09/19

Circular F 10/13

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