Silouette graphic representing Tipperary

Local elections (disclosure of donations & expenditure act, 1999 (as amended)

The Local Elections (Disclosure of Donations & Expenditure) Act, 1999 (as amended) requires that Elected Members of Local Authorities are obliged to furnish donation statements to their Local Authority by 31st January each year giving details of donations received by them in the preceding twelve month period.
Notice is hereby given that statements furnished by Elected Members of Tipperary County Council in respect of the year 2021 are now available for inspection at the offices of Tipperary County Council, Civic Offices, Clonmel, during normal office hours (i.e. 9.30am – 4.30pm Monday to Friday) with effect from the date of this notice.

Political Donations - Notice for Third Parties

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
    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. 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 David Coleman, Corporate Services Department, Tel (0)818 06 5000; Email:
      Third party certificates, statutory declarations and statements must be furnished to Tipperary County Council not later than the 31 March 2022.