Silouette graphic representing Tipperary

Councillor Donation Statements

Local authorities publish annual statements to provide details of political donations councillors received during the previous year.

Donation Statement

Donation Statement

Donation Statement & Declaration for Elected Members

Under the terms of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 as amended by the Electoral (Amendment) (Political Funding) Act 2012, Members of a Local Authority are required to furnish the Local Authority not later than 31st January each year, a Statement indicating whether during the previous year that Member received any single donation exceeding €600 in value or donations from the same person exceeding €600 in aggregate value. Details of any such donations to be set out in Appendix 1 – Donation Statement Form which the Local Authority is required to have publicly available within 14 days of the latest date for receipt of Statements. The Local Authority must publish a notice in a newspaper giving details of the time and place where the Statements can be inspected and the names of any Members who have not furnished Statements.

Register of Election Expenses – Local Election 2019

A Summary of the Election Expense Statements for Councillors and Candidates following the Local Elections 2019 are available from the link below.

The Individual Donation Statements are available to view in the Civic Offices, Clonmel during normal working hours i.e. 9.30a.m. to 4.30p.m. Monday – Friday.

Political Donations - Notice for Third Parties

                                   Political Donations

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

                                                                           Third Parties 


1.  Third Parties

Individuals, parties/groups etc., other than a registered political party, 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".

2.  Responsibilities of Third Parties

2.1     If, in any particular year, such an individual or group receive a donation exceeding €100 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 and lodge that donation and any further donation received during the year.
  • Furnish to the appropriate local authority, not later than the 31st March in every year, a statement specifying the transactions that have taken place on that account. The statement must be accompanied by a certificate and statutory declaration (which can be downloaded from this website).
  • Not accept a donation for political purposes which exceed €2,500 from the same donor in the same calendar year.
  • Not accept an anonymous donation exceeding €100 in value.
  • Not accept a donation of any value given by an individual (other than an Irish citizen) who resides outside the Island of Ireland or from a body corporate or an 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.
  • Donations given by a corporate donor to a third party cannot be accepted if they exceed €200, unless the corporate donor is registered with the Standards in Public Office Commission.

3. Offence

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

4.  Individuals or organisations who consider that the third-party provisions may apply to them should contact Ger Walsh, Corporate Services Department, Tel 0818 06 5000; Email:    

Third party certificates, statutory declarations and statements must be furnished to Tipperary County Council not later than the 31 March 2023.

Related Information


The following rules apply for donations:

  • The maximum amount that can be accepted in the same calendar year by a member of a local authority or by a local election candidate from the same source is 1,000 euro.
  • A candidate or member of a local authority who receives a monetary donation that exceeds 100 euro must open and maintain a political donations account in a financial institution.

Certain donations are restricted: