Third Party Political Donations

Closing date for reporting of Political Donations by Third Parties was 31st March, 2021.

The provisions of the Local Elections [Disclosure of Donations and Expenditure] Act 1999 as amended in relation to third parties are designed to bring such person or persons within the political donation regime in operation at local government level.

A "third party" is defined in the legislation as any person, other than a political party registered in the Register of Political Parties under Part III of the Electoral Act 1992 or a candidate at an election, who accepts, in a particular year, a donation the value of which exceeds €100.

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.

Kilkenny County Council received no notifications in relation to Third Party Political Donations for year ending 31st December, 2019. & 2020

A copy of the Guidelines is available to download below. This document contains guidelins to assist third parties in meeting their obligations under the Act and contains information on registration requirements, donation limits, prohibited donations and the opening of political donations account.

Circular F06/20

Circular F10/13

Guidelines For Third Parties


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