Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024

Amendment of Electoral Act 1997

39. The Electoral Act 1997 is amended—

(a) in section 2—

(i) by the substitution, in subsection (1), of the following definition for the definition of “election”:

“ ‘election’, except in Parts VII and VIII, means, as the context may require, a Dáil election, a European election or a Limerick mayoral election or any combination thereof;”,

(ii) by the insertion, in subsection (1), of the following definition:

“ ‘Limerick mayoral election’ means an election, including a mayoral by-election, held in accordance with Schedule 2 of the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024;”,

(iii) by the substitution, in subsection (1), of the following definition for the definition of “political party”:

“‘political party’, except in Parts VI and IX, means a political party registered in the Register of Political Parties in accordance with Chapter 6 of Part 2 of the Electoral Reform Act 2022 as a party organised to contest—

(a) an election for membership of Dáil Éireann,

(b) an election for membership of the European Parliament, or

(c) a Limerick mayoral election;”,

and

(iv) by the substitution, in subsection (1), in the definition of “polling day”, of “local election or a Limerick mayoral election” for “local election”,

(b) in section 3, by the substitution, in subsection (1), of “, 53, 93, 94, 95, 96, 97, 98, 100, 101, 103 or 107” for “or 53”,

(c) in section 4, by—

(i) the substitution, in subsection (1), of “, 56, 95 and 106” for “and 56”,

(ii) the substitution, in subsection (2), of “, 56, 95 or 106” for “or 56”,

(iii) the substitution, in paragraph (a) of subsection (3), of—

(I) “, 56, 95 or 106” for “or 56”,

(II) “sections 23 or 94” for “section 23”, and

(III) “, VI or X” for “or VI”,

(iv) the substitution, in paragraph (c) of subsection (3), of “, VI or X” for “or VI” in both places where it occurs,

(v) the substitution—

(I) in paragraph (a) of subsection (6), of “, VI or X” for “or VI”,

(II) in paragraph (b) of that subsection, of “, VI or X” for “or VI”,

and

(vi) the substitution, in subsection (7), of “, VI or X” for “or VI”,

(d) in section 4B, by—

(i) the substitution, in subsection (1), of “, IX or X” for “or IX”,

(ii) the substitution, in subsection (9), of “, IX or X” for “or IX”, and

(iii) the substitution, in subsection (10), of “, 92(1)(e), 113(2)(d), 113(2)(e), 113(4)(a), 113(4)(b), 113(4)(c), 113(4)(d) and 113(4)(e)” for “and 92(1)(d)”,

(e) in section 18, by the substitution, in subsection (2), of “the Local Elections Acts 1974 to 2014, the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024” for “the Local Elections Acts, 1974 to 1997”,

(f) in section 22, by—

(i) the substitution, in paragraph (a) of subsection (2), of “House of the Oireachtas, the Mayor of Limerick, a representative in the European Parliament or a third party or a candidate at a Dáil, Seanad, Limerick mayoral or European election” for “House of the Oireachtas, a representative in the European Parliament or a third party or a candidate at a Dáil, Seanad or European election”,

(ii) the substitution, in subparagraph (vi) of paragraph (a) of subsection (2), of “House of the Oireachtas, the Mayor of Limerick, a representative in the European Parliament or a third party or a candidate at a Dáil, Seanad, Limerick mayoral or European election” for “House of the Oireachtas, a representative in the European Parliament or a third party or a candidate at a Dáil, Seanad or European election”,

(iii) the substitution, in subparagraph (vii) of paragraph (a) of subsection (2), of “Dáil, Seanad, Limerick mayoral or European election” for “Dáil, Seanad or European election”,

(iv) the substitution, in paragraph (aa) of subsection (2), in the definition of “political purposes”, of—

(I) “House of the Oireachtas, the Mayor of Limerick” for “House of the Oireachtas” in clause (I) of subparagraph (i),

(II) “House of the Oireachtas, the Mayor of Limerick” for “House of the Oireachtas” in clause (II) of subparagraph (i),

(III) “House of the Oireachtas, the Mayor of Limerick” for “House of the Oireachtas” in clause (III) of subparagraph (i), and

(IV) “Dáil, Seanad, Limerick mayoral or European election” for “Dáil, Seanad or European election” in subparagraph (ii),

(v) the substitution, in paragraph (aa) of subsection (2), in the definition of “third party”, of “ Electoral Reform Act 2022 , the Mayor of Limerick” for “ Electoral Reform Act 2022 ”,

(vi) the substitution, in clause (I) of subparagraph (iii) of paragraph (b) of subsection (2), of “House of the Oireachtas, the Mayor of Limerick” for “House of the Oireachtas”,

(vii) the substitution, in subparagraph (iv) of paragraph (b) of subsection (2), of “a political party, the Mayor of Limerick, a member of either House of the Oireachtas or a representative” for “a political party or a member of either House of the Oireachtas or a representative”,

(viii) the substitution, in subparagraph (vi) of paragraph (b) of subsection (2), of “House of the Oireachtas, the Mayor of Limerick” for “House of the Oireachtas”,

(ix) the substitution, in subparagraph (ii) of paragraph (c) of subsection (2), of “House of the Oireachtas, the Mayor of Limerick” for “House of the Oireachtas”, and

(x) the substitution, in subparagraph (i) of paragraph (d) of subsection (2), of “House of the Oireachtas or the Mayor of Limerick” for “House of the Oireachtas”,

(g) in section 23, by—

(i) the substitution, in subsection (1), of “member of either House of the Oireachtas, the Mayor of Limerick,” for “member of either House of the Oireachtas,”, and

(ii) the substitution, in subsection (2), of “member of either House of the Oireachtas, the Mayor of Limerick,” for “member of either House of the Oireachtas,”,

(h) in section 23A, by—

(i) the deletion, in subsection (1), of “or” in paragraph (e),

(ii) the substitution, in that subsection, of “unit, or” for “unit,” in paragraph (f),

(iii) the insertion, in that subsection, of the following new paragraph after paragraph (f):

“(g) the Mayor of Limerick,”,

(iv) the substitution, in that subsection, of “(c) or (g)” for “or (c)”, and

(v) the substitution, in paragraph (i) of subsection (3), of “House of the Oireachtas, the Mayor of Limerick,” for “House of the Oireachtas,”,

(i) in section 23AA, by—

(i) the substitution, in paragraph (c) of subsection (1), of “, European or Limerick mayoral election” for “or European election”,

(ii) the deletion, in paragraph (e) of subsection (1), of “or”,

(iii) the substitution, in paragraph (f) of subsection (1), of “unit, or” for “unit,”,

(iv) the insertion, in subsection (1), of the following paragraph after paragraph (f):

“(g) the Mayor of Limerick,”,

(v) the substitution, in paragraph (a) of subsection (5), of “House of the Oireachtas, the Mayor of Limerick,” for “House of the Oireachtas,”, and

(vi) the substitution, in paragraph (b) of subsection (5), of “European or Limerick mayoral election” for “or European election”,

(j) in section 23AB, by—

(i) the substitution, in paragraph (c) of “, European or Limerick mayoral election” for “or European election”,

(ii) the deletion, in paragraph (e), of “or”,

(iii) the substitution, in paragraph (f), of “unit, or” for “unit,”, and

(iv) the insertion of the following paragraph after paragraph (f):

“(g) the Mayor of Limerick,”,

(k) in section 23B, by—

(i) the substitution, in subsection (1), of “House of the Oireachtas, the Mayor of Limerick,” for “House of the Oireachtas,”, and

(ii) the substitution, in subsection (3), of “House of the Oireachtas, the Mayor of Limerick,” for “House of the Oireachtas,”,

(l) in section 23D, by the substitution, in paragraph (a) of subsection (2), of “(a) to (g)” for “(a) to (f)”,

(m) in section 24, by the substitution, in paragraph (a) of subsection (1), of “was a member of either House of the Oireachtas, the Mayor of Limerick or a representative in the European Parliament shall furnish to the Standards in Public Office Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the member, Mayor or representative” for “was a member of either House of the Oireachtas or a representative in the European Parliament shall furnish to the Standards in Public Office Commission a written statement, in the form directed by the said Commission, in respect of the preceding year indicating whether during that year the member or representative”,

(n) in section 24A, by—

(i) the substitution, in paragraph (a) of subsection (1), of “European, local election or Limerick mayoral election” for “European or local election”, and

(ii) the insertion, in paragraph (b) of that subsection, of the following new subparagraph:

“(iv) the Mayor of Limerick, or”,

(o) in section 25, by the substitution, in subsection (1), of “a member of either House of the Oireachtas, the Mayor of Limerick, a representative in the European Parliament” for “a member of either House of the Oireachtas, a representative in the European Parliament”,

(p) in section 26, by—

(i) the substitution, in subsection (1), of “, 46 or 93” for “or 46”, and

(ii) the substitution, in paragraph (c) of subsection (2), of “subparagraph (vi) of paragraph (a) of subsection (2) of section 22 or subparagraph (vi) of paragraph (a) of subsection (2) of section 46 or subparagraph (iv) of paragraph (b) of the definition of donation in subsection (1) of section 93” for “subsection (2)(a)(vi) of section 22 or subsection (2)(a)(vi) of section 46”,

(q) in section 73, by—

(i) the substitution, in paragraph (b), of—

(I) “section 23 and 94” for “section 23”, and

(II) “24, 48 and 95” for “24 or 48”,

(ii) the substitution, in paragraph (c), of “36, 56 and 106” for “36 or 56”,

(r) in section 83, by the insertion of the following definition:

“ ‘political party’ means a political party registered in the Register of Political Parties in accordance with Chapter 6 of Part 2 of the Electoral Reform Act 2022 as a party organised to contest an election for membership of Dáil Éireann or an election for membership of the European Parliament or both such elections;”,

and

(s) the insertion of the following Part after Part IX:

“PART X

SPENDING AND DONATIONS AT ELECTION OF MAYOR OF LIMERICK

Interpretation

93. (1) In this Part—

‘account’ means an account in an institution in the State for the purpose of crediting and debiting money received in respect of donations;

‘candidate’ means a person who on or before the date of the making of an order under paragraph 6 of Part 1 of Schedule 2 to the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024 appointing the polling day at a Limerick mayoral election is declared by himself or herself or by others to be a candidate at that election;

‘Commission’ means the Standards in Public Office Commission;

‘donation’ has the same meaning as it has in section 22(2)(a);

‘election expenses’ means all expenses set out in the Schedule incurred in the provision of property, goods or services for use at a Limerick mayoral election during the period referred to in section 101(2) in order—

(a) to promote or oppose, directly or indirectly, the election of a candidate at the Limerick mayoral election or to solicit votes for or against a candidate,

(b) to present the policies or a particular policy of a candidate or the views of a candidate on any matter connected with the Limerick mayoral election or the comments of a candidate on the policy or policies of another candidate at the Limerick mayoral election, or

(c) otherwise to influence the outcome of a Limerick mayoral election,

and the expenses mentioned in the foregoing shall be those, and only those, set out in the Schedule to this Act;

‘institution’ means—

(a) the holder of a licence under section 9 of the Central Bank Act 1971 ,

(b) a building society incorporated or deemed to be incorporated under the Building Societies Act 1989 or a body incorporated in a corresponding manner under the law of any other Member State of the European Union,

(c) a trustee savings bank within the meaning of the Trustee Savings Banks Act 1989 ,

(d) An Post,

(e) a credit institution authorised in accordance with the European Union (Capital Requirements) Regulations 2014 ( S.I. No. 158 of 2014 ) to carry on business in the State, or

(f) a credit union registered as such under the Credit Union Act 1997 ;

‘Limerick mayoral election’ means—

(a) a mayoral election within the meaning of Part 1 of Schedule 2 to the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024, or

(b) a mayoral election cancelled in accordance with paragraph 33 of that Part;

‘Limerick mayoral election donation statement’ has the meaning assigned to it by section 95;

‘mayoral election agent’ has the meaning assigned to it by section 99;

‘mayoral returning officer’ means a returning officer at a Limerick mayoral election;

‘responsible person’ means, in relation to a third party, a person responsible for the organisation, management or financial affairs of the third party;

‘third party’ means, in relation to a Limerick mayoral election, a person, other than a political party registered in the Register of Political Parties in accordance with Chapter 6 of Part 2 of the Electoral Reform Act 2022 , or a candidate at a Limerick mayoral election, who, in any particular year, accepts a donation the value of which exceeds €100.

(2) For the purposes of this Part, a body corporate and any subsidiary thereof shall be deemed to be one person.

(3) For the purposes of this Part, none of the following is a donation:

(a) a payment, service or facility provided to a candidate out of public funds or moneys provided by an institution of the European Union or other intergovernmental organisation to which the State is a party (whether pursuant to this Act, the Oireachtas (Allowances to Members) Acts 1938 to 1998, the Ministerial and Parliamentary Offices Acts 1938 to 2018, the European Parliament (Irish Constituency Members) Act 2009 , the European Parliament Elections Act 1997 or otherwise) by virtue of being a member of either House of the Oireachtas, the holder of a qualifying office (within the meaning of the Ministerial and Parliamentary Offices Acts 1938 to 2018), the holder of a position referred to in the Oireachtas (Allowances to Members) (Amendment) Act 1994 , a member of the European Parliament, the holder of an elective or other public office or a member of, delegate to or representative in a body established by or under an agreement or arrangement to which the State is a party;

(b) benefits derived from—

(i) a service (including the use of the individual’s motor vehicle) rendered by an individual on behalf of a candidate at a Limerick mayoral election, if the service—

(I) is provided free of charge, and

(II) is not provided in the course of the individual’s employment or the carrying on of any business, trade or profession by the individual,

or

(ii) a service (including the use of the individual’s motor vehicle) rendered at a Limerick mayoral election by an individual employed by a political party (other than an individual in the employment of a subsidiary organisation of that party that has an office outside the State), whether the individual’s remuneration is paid out of the party’s resources or out of public funds, on behalf of a candidate of that party at a Limerick mayoral election, where the individual is not in receipt of any reward or benefit in kind other than his or her normal remuneration (including recoupment of expenses) in consideration of that service;

(c) the publication in a newspaper, magazine or other periodical publication (including the publication of such newspaper, magazine or periodical on the internet) or the broadcast on radio or television of news, reports, articles, features, editorial, commentary (including letters to the editor of the newspaper, magazine or periodical) where such publication or broadcast is effected in the same manner as that of other material relating to issues of public interest or concern, and the newspaper, magazine or other periodical publication is not published for the purpose of promoting the interests of a candidate at a Limerick mayoral election;

(d) the transmission on radio or television free of charge of a broadcast on behalf of a candidate at a Limerick mayoral election;

(e) election expenses incurred by a political party on behalf of a candidate at a Limerick mayoral election or funds provided to such candidate by the political party in relation to those expenses.

(4) For the purposes of this Part, a donation, whether made directly or through an intermediary to a mayoral election agent or any person acting for or on behalf of a candidate at a Limerick mayoral election shall be deemed to be made to a candidate at a Limerick mayoral election if it is made to him or her or to any agent or other person acting for him or her unless the donation is passed on to a political party of which he or she is a member and a written acknowledgement is received by the said candidate from the political party in respect of the donation, in which case, it shall be deemed to be a donation to that political party, and any reference to a donation or the acceptance thereof shall be construed accordingly.

(5) Where a person makes more than one donation—

(a) in the same year to the same Limerick mayor, or

(b) in relation to the same candidate at the same Limerick mayoral election,

all such donations shall, for the purposes of this Act, be aggregated and treated as a single donation.

Anonymous donations to mayoral candidate

94. (1) A candidate at a Limerick mayoral election or third party shall not, directly or through an intermediary, accept a donation exceeding €100 in value made by or on behalf of a person whose name and the address at which he or she ordinarily resides the candidate or third party does not know.

(2) Where a candidate at a Limerick mayoral election, his or her mayoral election agent or a third party is given a donation that, in accordance with subsection (1), such candidate or third party is prohibited from accepting—

(a) he or she shall, forthwith, forward the donation to the Commission,

(b) the mayoral election agent shall specify particulars of the donation in—

(i) any statement furnished by him or her to the Commission under section 95, and

(ii) any certificate furnished by him or her to the Commission under section 97,

and

(c) the third party shall specify particulars of the donation in any certificate furnished by him or her to the Commission under section 97.

(3) The Commission shall dispose of a donation forwarded to it in accordance with subsection (2) in such manner as the Minister for Public Expenditure, National Development Plan Delivery and Reform may direct.

Limerick mayoral election donation statement

95. (1) The mayoral election agent of each candidate at a Limerick mayoral election shall, not later than 56 days after the polling day at that election, furnish to the Commission a statement (to be known and, in this Part referred to, as a ‘Limerick mayoral election donation statement’) of—

(a) the value of each donation exceeding €600 received by the candidate for the purposes of that election before, on or after the making of an order under paragraph 6 of Part 1 of Schedule 2 to the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024 appointing the polling day for the election,

(b) the name and description of the donor and address at which the donor resides, or has his or her principal office, in the State,

(c) the date on which each donation was received,

(d) whether the donation was requested from the donor, and if so, the name of the person who requested the donation, and

(e) whether a receipt issued to the donor in respect of the donation, and if so, the date on which the receipt issued and the name of the person who issued the receipt,

and a Limerick mayoral election donation statement shall be—

(i) in writing,

(ii) signed by the mayoral election agent and the candidate concerned, and

(iii) in such form as the Commission shall specify.

(2) A statement furnished pursuant to subsection (1) shall be accompanied by—

(a) a statutory declaration made by the mayoral election agent concerned that, to the best of his or her knowledge and belief, the statement is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the statement, and

(b) a statutory declaration made by the candidate concerned that, to the best of his or her knowledge and belief, the statement is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the statement.

(3) Upon the request of the Commission, a mayoral election agent shall provide the Commission with additional or supplemental information in relation to a Limerick mayoral election donation statement, and information provided to the Commission in compliance with that request shall—

(a) be in such form as the Commission shall specify, and

(b) if the Commission so requests, be accompanied by—

(i) a statutory declaration made by the mayoral election agent concerned that, to the best of his or her knowledge and belief, the information is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the information, and

(ii) a statutory declaration made by the candidate concerned that, to the best of his or her knowledge and belief, the information is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the information.

(4) It shall be the duty of every person who is required to furnish a statement or make a declaration in accordance with this section to make such inquiries and maintain such records as are reasonably necessary for the purpose of complying with this section.

(5) Where no donations were received by a candidate exceeding €600 in relation to a Limerick mayoral election, the statement to be furnished pursuant to subsection (1), and accompanied by the statutory declarations made pursuant to subsection (2), shall confirm that no donations exceeding €600 were received in relation to the Limerick mayoral election by the candidate.

Limits on donation amounts

96. (1) Without prejudice to subsection (2), none of the following persons, namely—

(a) a candidate,

(b) a mayoral election agent, or

(c) a third party at a Limerick mayoral election,

shall directly or through any intermediary, accept from a particular person in a particular year a donation—

(i) the value of which, in a case where the first-mentioned person falls within paragraph (a) or (b), exceeds €1,000,

(ii) the value of which, in a case where the first-mentioned person falls within paragraph (c), exceeds €2,500,

(iii) in cash of an amount which exceeds €200, or

(iv) a donation of whatever value in the form of cryptocurrency.

(2) None of the persons referred to in paragraphs (a), (b) or (c) of subsection (1) shall, directly or through any intermediary, accept a donation of whatever value given by—

(a) an individual (other than an Irish citizen) who ordinarily resides outside the island of Ireland, or

(b) a body corporate or unincorporated body of persons that does not have an office in the State or Northern Ireland from which one, or more than one, of its principal activities is directed.

(3) Where section 23A or 48A of this Act, or section 19B of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 , also apply to any of the persons referred to in subsection (1), the said section 23A, 48A or 19B (as the case may be) and subsection (1) shall be construed as permitting only one donation of the value of €1,000 or €2,500, as the case may be (or 2 or more donations of a total value of the said amount) to be received, in a particular year, from the same donor in relation to the same person.

(4) Where a candidate at a Limerick mayoral election, a mayoral election agent of such a candidate or a third party is given a donation that he, she or it is prohibited from accepting by virtue of subsection (1) or (2), he, she or it shall, not later than 14 days after he, she or it receives the donation, either—

(a) return the donation or, in the case of a monetary donation, such part of the donation as exceeds the appropriate monetary limit specified in subsection (1) to the person who made the donation, and, for the purposes of its being furnished to the Commission, if so required by it, make and keep a record in writing of having done so, or

(b) notify the Commission of such donation and remit the donation or, in the case of a monetary donation, such part of the donation as exceeds the appropriate monetary limit specified in subsection (1) to the Commission.

(5) If a donation is accepted by or on behalf of a candidate at a Limerick mayoral election before the appointment by the candidate of a mayoral election agent, the candidate shall, upon such appointment, furnish to the mayoral election agent—

(a) details of the donation, and

(b) all documentation created for the purposes of that donation,

and thereafter the mayoral election agent shall be responsible for furnishing the relevant statement to the Commission.

(6) In this section, ‘cryptocurrency’ means any form of digital currency that is not regulated, and in relation to which encryption techniques are used to regulate the generation of units of currency and verify the transfer of moneys.

Political donations accounts

97. (1) (a) Where a candidate at a Limerick mayoral election receives, for the purposes of that election, a monetary donation exceeding €100 before the appointment by him or her of a mayoral election agent, he or she shall—

(i) open and maintain an account in an institution in the State, and

(ii) lodge that donation to that account,

and all subsequent monetary donations received by the candidate, or by his or her mayoral election agent (on behalf of that candidate), for the purposes of that election shall be lodged to that account.

(b) Where a candidate at a Limerick mayoral election receives, for the purposes of that election, a monetary donation exceeding €100 after the appointment by him or her of a mayoral election agent, the mayoral election agent shall—

(i) open and maintain an account in an institution in the State, and

(ii) lodge that donation to that account,

and all subsequent monetary donations received by the candidate, or by his or her mayoral election agent (on behalf of that candidate), for the purposes of that election shall be lodged to that account.

(c) Where a third party, in relation to promoting a candidate at a Limerick mayoral election, receives, for the purposes of that election, a monetary donation exceeding €100, the third party shall—

(i) open and maintain an account in an institution in the State, and

(ii) lodge that donation to that account,

and all subsequent monetary donations received by the third party to promote that candidate for the purposes of that election shall be lodged to that account.

(2) A mayoral election agent shall cause a donation statement furnished by him or her under section 95 to the Commission to be accompanied by—

(a) a statement provided by the institution with which the account referred to in paragraph (a) or (b) of subsection (1) is maintained specifying the transactions that have taken place in relation to that account during the period commencing on the day on which that account was opened and ending on polling day at the Limerick mayoral election, and

(b) a certificate stating that—

(i) all monetary donations received during the said period by him or her or the candidate for whom he or she is mayoral election agent have been lodged to the account opened under paragraph (a) or (b) of subsection (1), and

(ii) all amounts debited from that account have been applied for the purpose of—

(I) promoting the election of the candidate concerned, or

(II) otherwise affecting the outcome of the said election,

and the certificate shall be in such form as the Commission may specify and be signed by the mayoral election agent.

(3) A third party shall, not later than 56 days after polling day at a Limerick mayoral election, furnish to the Commission—

(a) a statement provided by the institution with which the account referred to in paragraph (c) of subsection (1) is maintained specifying the transactions that have taken place in relation to that account during the period commencing on the day on which that account was opened and ending on polling day at the Limerick mayoral election, and

(b) a certificate stating that—

(i) all monetary donations received during the said period by the third party have been lodged to the account opened under paragraph (c) of subsection (1), and

(ii) all amounts debited from that account have been applied for the purpose of—

(I) promoting the election of a candidate concerned, or

(II) otherwise affecting the outcome of the said election,

and the certificate shall be in such form as the Commission may specify and be signed by the responsible person of the third party.

(4) The certificate furnished pursuant to subsection (2) or (3) shall be accompanied—

(a) by a statutory declaration made by the person by whom the certificate is furnished that, to the best of his or her knowledge and belief, the certificate is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself as to the accuracy of the certificate, and

(b) where the certificate is furnished by a mayoral election agent, by a statutory declaration made by the candidate that, to the best of his or her knowledge and belief, the certificate is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself as to the accuracy of the certificate.

(5) The Commission shall retain all statements, certificates and statutory declarations furnished to it in accordance with this section and shall not disclose the contents thereof to any person unless—

(a) ordered by a Court to so do, or

(b) the disclosure of such contents to another person is required in connection with an investigation conducted by the Commission.

(6) Where the number of candidates standing nominated at a Limerick mayoral election is equal to one and the mayoral returning officer has declared the candidate standing nominated to be elected in accordance with the provisions of paragraph 29(2) of Schedule 2 to the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024, the requirements of this section and section 95 shall apply from the date on which the candidate was declared elected.

Registration of third parties

98. A third party in relation to a Limerick mayoral election who receives a donation that exceeds €100 in value for the purpose of the promotion of the election of a candidate or to otherwise affect the outcome of such an election shall—

(a) as soon as may be after receiving that donation, and

(b) before incurring any expenses or further expenses, as may be appropriate, for the purposes of promoting the election of the candidate or otherwise affecting the outcome of the election,

furnish to the Commission a statement in writing specifying—

(i) the name and address of the third party and the name and address of the responsible person or each responsible person in relation to the third party,

(ii) the nature, purpose and estimated amount of the donations to, and proposed expenses of, the third party in the year in which a Limerick mayoral election is held, and

(iii) the third party’s connection (if any) with any political party or candidate at the election.

Appointment of mayoral election agent

99. (1) (a) A candidate at a Limerick mayoral election shall—

(i) before incurring any election expenses at a Limerick mayoral election, appoint an agent (in this Part referred to as ‘mayoral election agent’) for the purposes of this Part and to assist the candidate in relation to the election, and

(ii) not later than the last day for receiving nominations at the Limerick mayoral election, notify the mayoral returning officer in writing of the name of the mayoral election agent and the address of his or her office.

(b) A candidate may appoint himself or herself to be his or her mayoral election agent.

(c) A candidate who fails to comply with paragraph (a) within the period specified therein shall be deemed to be his or her own mayoral election agent and the appointment of any person to be the candidate’s mayoral election agent shall be deemed to have been revoked.

(2) A candidate may, at any time, revoke the appointment of a mayoral election agent appointed by the candidate under this section.

(3) If a mayoral election agent dies, resigns or is otherwise unable to act as a mayoral election agent, or his or her appointment is revoked in accordance with subsection (2), the candidate concerned shall, forthwith—

(a) appoint another person to be his or her mayoral election agent, and

(b) notify the mayoral returning officer in writing of the name of the person so appointed and the address of the person’s office.

(4) Where a candidate at a Limerick mayoral election who has appointed himself or herself to be his or her mayoral election agent dies before he or she furnishes the Commission with the Limerick mayoral election donation statement in accordance with section 95 and a statement of election expenses in accordance with section 106, the personal representative of the candidate shall appoint himself or herself or another person to be the mayoral election agent of the candidate for the purpose of complying with this Part.

(5) The mayoral returning officer shall as soon as may be notify the Commission in writing and give public notice of the name and the address of the office of every mayoral election agent appointed or deemed to have been appointed under this section.

(6) A mayoral election agent appointed or deemed to have been appointed under this section shall have an office or place in or convenient to the Limerick City and County Electoral Area (within the meaning of Part 1 of Schedule 2 to the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024) to which claims, notices, writs, summonses and other documents may be sent.

(7) Any claim, notice, writ, summons or document delivered to the office of a mayoral election agent and addressed to that mayoral election agent shall be deemed to have been served on the mayoral election agent.

(8) The provisions of this Part applicable to a mayoral election agent shall—

(a) apply to a candidate—

(i) who appoints himself or herself to be his or her mayoral election agent, or

(ii) who is deemed to be his or her own mayoral election agent by virtue of paragraph (c) of subsection (1),

and

(b) apply to a person appointed to be a mayoral election agent in accordance with subsection (3) or (4),

in his or her capacity as mayoral election agent.

Making of contracts through mayoral election agent

100. (1) A contract (including a contract of employment and whether in writing or otherwise) by which any election expenses at a Limerick mayoral election exceeding €635 in value are incurred by or on behalf of a candidate at the election, shall be made by the mayoral election agent of the candidate and shall not be enforceable against the said candidate or mayoral election agent unless so made.

(2) Nothing in this section shall prejudice the right of any person who is a party to a contract to recover from any other such person any moneys, other property or services due to the first-mentioned person on foot of such contract.

Expenses and payments at Limerick mayoral election

101. (1) Where property, goods or services are provided to a candidate at a Limerick mayoral election—

(a) without payment or other consideration therefor, or

(b) at a price that is less than the commercial price therefor,

the provision of the property, goods or services shall be deemed to be an election expense and the property, goods or services shall be deemed to have been provided at the commercial price and shall be recorded by the mayoral election agent in the statement required to be furnished to the Commission under section 106.

(2) The following shall be reckoned for the purposes of this Part and shall be included in the statement to be furnished to the Commission under section 106:

(a) all election expenses incurred by or on behalf of a candidate at a Limerick mayoral election at any time during the period specified by an order made by the Minister under section 102(1);

(b) all election expenses incurred by or on behalf of a candidate at a Limerick mayoral election at any time before the commencement of the period referred to in paragraph (a) for the provision of property or services for use at the election during that period;

(c) all payments made in respect of the election expenses referred to in paragraphs (a) and (b).

(3) A person shall not incur expenses at a Limerick mayoral election, or make a payment, advance or deposit at such election, on behalf of a candidate unless that person is the mayoral election agent of the candidate or a person authorised to so do by the mayoral election agent, and a person so authorised shall not incur expenses at a Limerick mayoral election, or make a payment, advance or deposit, on behalf of a candidate at such election in excess of such amount as is specified in the authorisation concerned.

(4) Where election expenses are incurred for the purposes of a Limerick mayoral election by—

(a) a political party that supports the candidature of a candidate,

(b) a body established by or on behalf of—

(i) a candidate at a Limerick mayoral election, or

(ii) a political party that supports the candidature of the candidate,

for the purpose of incurring election expenses or making payments in respect of such expenses or for a purpose referred to in the definition of ‘election expenses’ in section 93,

(c) a member or subsidiary organisation (within the meaning of Part IV) of a political party that supports the candidature of the candidate, or

(d) a body—

(i) controlled by a candidate at a Limerick mayoral election or a political party that supports the candidature of such candidate,

(ii) that is or appears to be so connected with or associated with such candidate or such political party that a reasonable person would believe that it is controlled or substantially influenced by the candidate or political party,

those election expenses shall be deemed to have been incurred by or on behalf of the candidate concerned and shall be accounted for accordingly by the mayoral election agent of the candidate and the provisions of this Part shall apply in relation thereto.

(5) A person (other than a mayoral election agent or a person authorised in accordance with subsection (3)) who proposes to incur election expenses for the purposes of a Limerick mayoral election shall, before incurring any such expenses, furnish to the Commission a statement in writing specifying—

(a) the name, address and description of the person,

(b) the nature, purpose and estimated amount of such proposed expenses, and

(c) the person’s connection (if any) with any candidate or political party that supports the candidature of a candidate at the election.

(6) Where election expenses are incurred by or on behalf of a candidate at a Limerick mayoral election before the appointment by the candidate of a mayoral election agent, the candidate shall, upon such appointment, furnish to the mayoral election agent, within such time as will enable the mayoral election agent to comply with section 106 in relation to such expenses, details of such expenses and vouchers relating thereto, and such election expenses shall, for the purposes of this Part, be deemed to be expenses incurred by the mayoral election agent.

(7) Every payment of election expenses made pursuant to this Part shall, where the said payment exceeds €127, be supported by a voucher stating the details of the transaction to which it relates.

(8) The publisher of a newspaper, magazine or other publication (including the publication of such newspaper, magazine or periodical on the internet) shall not publish any advertisement or notice purporting to promote or oppose (directly or indirectly) the interests of a candidate at a Limerick mayoral election—

(a) except on the request of a candidate at that election, the mayoral election agent of such candidate or a person authorised in writing by such candidate or mayoral election agent for that purpose, or

(b) in the case of a request to publish such notice or advertisement by any other person, unless that person produces to the said publisher a certificate from the Commission stating that, in relation to that election, the person has complied with subsection (5).

(9) This section shall not operate to prevent or restrict—

(a) the publication of any matter, other than an advertisement or notice referred to in subsection (8), relating to a Limerick mayoral election—

(i) in a newspaper, magazine or other publication (including the publication of such newspaper, magazine or periodical on the internet), or

(ii) the broadcast of such matter by radio or television,

or

(b) the lawful expression of opinion on any matter of public interest relating to that election by any person.

Period in respect of which election expenses are reckoned at Limerick mayoral elections

102. (1) After the Minister has made an order under paragraph 6 of Schedule 2 to the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024, he or she may by order specify the period during which election expenses at the election concerned shall be reckoned for the purposes of this Part.

(2) An order under subsection (1) shall specify—

(a) a date that falls not less than 50 days and not more than 60 days before the polling day at the Limerick mayoral election concerned, to be the date on which the period shall commence, and

(b) the polling day at the election concerned, to be the date on which the period shall end.

(3) The period during which election expenses at a Limerick mayoral election shall be reckoned shall continue for the same period as may be fixed by the Minister by order under section 12B of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 , for local elections.

(4) Every order made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next 21 days on which that House sits after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Limitation of election expenses at Limerick mayoral election

103. (1) The aggregate of all election expenses that may be incurred by or on behalf of a candidate at a Limerick mayoral election in connection with his or her candidature shall not exceed €72,100.

(2) Expenditure incurred by a political party at a Limerick mayoral election on behalf of a candidate whose candidature is authenticated by that political party shall be deemed to be expenditure incurred by or on behalf of the candidate and shall be accounted for accordingly by the mayoral election agent of the candidate.

Period for making claims in relation to Limerick mayoral election expenses

104. Notwithstanding any other enactment, a claim in respect of election expenses incurred by—

(a) the mayoral election agent of a candidate at a Limerick mayoral election, or

(b) a person to whom subsection (5) of section 101 applies,

that is not delivered to the mayoral election agent or the person referred to in paragraph (b), as may be appropriate, before the expiration of the period of 45 days after the polling day at the election, shall not be payable by, or enforceable against, the mayoral election agent or person.

Disputed claims in relation to Limerick mayoral election expenses

105. Where the mayoral election agent of a candidate at a Limerick mayoral election or a person to whom subsection (5) of section 101 applies disputes any claim delivered to the mayoral election agent or person, as the case may be, before the expiration of the period specified in section 104, the person by whom the claim is made may apply to a court of competent jurisdiction for an order for payment of the amount of the claim and the court may, on being satisfied that the amount of the claim is owed, in whole or in part, to the person by the mayoral election agent or person to whom the said subsection (5) of section 101 applies, make an order for payment by the said mayoral election agent or person to whom the said subsection (5) of section 101 applies of that amount (or part thereof) to the person who made the application.

Statements in relation to Limerick mayoral election expenses

106. (1) (a) The mayoral election agent of a candidate at a Limerick mayoral election shall, before the expiration of the period of 56 days from the polling day for the election, furnish to the Commission—

(i) a statement (in this section referred to as a ‘statement of election expenses’) in writing of all election expenses (whether paid or not) incurred by the mayoral election agent, for the purposes of the election, and details thereof, and

(ii) vouchers in respect of those expenses.

(b) A person to whom subsection (5) of section 101 applies shall, before the expiration of the period of 56 days from the polling day for the Limerick mayoral election concerned, furnish to the Commission—

(i) a statement (in this section also referred to as a ‘statement of election expenses’) in writing of all election expenses (whether paid or not) incurred by him or her, for the purposes of the election, and details thereof, and

(ii) vouchers in respect of those expenses.

(2) (a) A statement under paragraph (a) of subsection (1) shall be in such form as the Commission shall specify and shall be accompanied—

(i) by a statutory declaration made by the mayoral election agent concerned that, to the best of his or her knowledge and belief, the statement is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the statement, and

(ii) except where the statement is furnished in circumstances to which subsection (6) applies, by a statutory declaration made by the candidate concerned that, to the best of his or her knowledge and belief, the statement is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the statement.

(b) A statement under paragraph (b) of subsection (1) shall be in such form as the Commission shall specify and shall be accompanied by a statutory declaration made by the person concerned that, to the best of his or her knowledge and belief, the statement is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the statement.

(3) (a) Upon the request of the Commission, a mayoral election agent shall provide the Commission with additional or supplemental information in relation to a statement under paragraph (a) of subsection (1), and the information provided to the Commission in compliance with that request shall—

(i) be in such form as the Commission shall specify, and

(ii) if the Commission so requests, be accompanied—

(I) by a statutory declaration made by the mayoral election agent concerned that, to the best of his or her knowledge and belief, the information is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the information, and

(II) except where the statement is furnished in circumstances to which subsection (6) applies, by a statutory declaration made by the candidate concerned that, to the best of his or her knowledge and belief, the information is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the information.

(b) Upon the request of the Commission, a person who has furnished a statement to the Commission in accordance with paragraph (b) of subsection (1) shall provide the Commission with additional or supplemental information in relation to a statement under paragraph (b) of subsection (1), and the information provided to the Commission in compliance with that request shall—

(i) be in such form as the Commission shall specify, and

(ii) if the Commission so requests, be accompanied by a statutory declaration made by the person that, to the best of his or her knowledge and belief, the information is accurate in every material respect and that he or she has taken all reasonable measures to satisfy himself or herself of the accuracy of the information.

(4) Where an order is made by a court under section 105 after the statement of election expenses is furnished to the Commission in accordance with this section, the mayoral election agent or other person against whom the order is made, as the case may be, shall, not later than 7 days after the date of the making of the order, furnish to the Commission a copy of the order and a statement of the sum payable under the order.

(5) It shall be the duty of every person who is required to furnish a statement or make a declaration in accordance with this section to make such inquiries and maintain such records as are reasonably necessary for the purpose of complying with this section.

(6) Where a candidate standing nominated for a Limerick mayoral election dies—

(a) at any time before the close of the poll at that election, or

(b) on or after the close of poll at the Limerick mayoral election but before a statement of election expenses in respect of the candidate has been furnished to the Commission in accordance with this section,

the mayoral election agent of the candidate shall furnish a statement of the election expenses of the candidate in accordance with this section.

(7) This section shall apply to a mayoral election agent appointed under section 99(4), subject to the proviso that the statement of election expenses to be furnished by the said election agent shall be furnished to the Commission within the 56 days next following polling day at the election or as soon as practicable after the expiration of that period.

Reimbursement of Limerick mayoral election expenses of candidates

107. (1) Subject to this section, election expenses incurred for the purposes of a Limerick mayoral election shall be reimbursed to a candidate at that election if—

(a) the candidate is elected at that election to the office of Mayor of Limerick, or

(b) though not so elected, the number of votes credited to him or her at any stage during the counting of the votes in the poll for that election exceeds one quarter of the quota,

but the amount of election expenses incurred that may be reimbursed to the candidate shall be the actual expenses incurred by the candidate but shall not exceed €18,500.

(2) Subject to subsection (3), payments in respect of the reimbursement of election expenses under this section shall be made by the Minister for Public Expenditure, National Development Plan Delivery and Reform, out of the Central Fund or the growing produce thereof to each candidate referred to in subsection (1), who applies therefor to the Commission in a form specified by the Commission.

(3) No reimbursement of election expenses of a candidate shall be made unless and until the Commission—

(a) certifies to the Minister for Public Expenditure, National Development Plan Delivery and Reform in writing that—

(i) in respect of the candidate, there has been full compliance with section 106,

(ii) the statement of election expenses furnished under that section is in compliance with this Part and was prepared in accordance with such guidelines (if any) issued by the Commission under this Act, and

(iii) a Limerick mayoral election donation statement has been furnished in accordance with section 95 to the Commission and such statement was prepared in accordance with guidelines issued by the Commission under this Act,

and

(b) furnishes to the Minister for Public Expenditure, National Development Plan Delivery and Reform details of the amount of election expenses incurred by the candidate.

(4) The Commission shall, if satisfied that a candidate at a Limerick mayoral election is eligible for reimbursement of election expenses incurred for the purpose of that election, furnish the details referred to in subsection (3) in respect of the candidate to the Minister for Public Expenditure, National Development Plan Delivery and Reform, as soon as may be after it has considered—

(a) the application for reimbursement of election expenses under subsection (2) in respect of that candidate, and

(b) the statement of election expenses furnished to it in respect of the candidate under section 106.

(5) Where a candidate referred to in subsection (1) dies—

(a) after the close of the poll at a Limerick mayoral election, and

(b) before making an application for the reimbursement of election expenses under this section,

the personal representative of the candidate may make such application and any reimbursement of such expenses shall be made to such personal representative.

(6) Where a candidate referred to in subsection (1) dies—

(a) after making an application for the reimbursement of election expenses under this section, and

(b) before such reimbursement is made,

the reimbursement of those expenses shall be made to the personal representative of the candidate.

(7) A payment made to a candidate, or the personal representative of a candidate, as the case may be, under this section shall not be liable to income tax.

(8) In this section, ‘election expenses’ includes expenditure deemed to be expenditure incurred by or on behalf of a candidate at a Limerick mayoral election by virtue of subsection (2) of section 103.

Laying of copy of documents before each House of the Oireachtas

108. (1) The Commission shall, as soon as may be after the receipt of a statement in relation to donations under section 95, cause—

(a) a copy of the said statement,

(b) copies of the statutory declarations referred to in subsection (2) of that section,

to be laid before each House of the Oireachtas.

(2) The Commission shall, as soon as may be after the receipt of a statement in relation to election expenses under section 106, cause—

(a) a copy of the said statement,

(b) copies of the statutory declarations referred to in that section, and

(c) any order of the court under section 105,

to be laid before each House of the Oireachtas.

(3) Where a minor error or omission in a statement of election expenses is corrected in accordance with subsection (2) of section 4, the Commission shall cause a copy of the said statement as so corrected to be laid before each House of the Oireachtas.

Relief for failure to comply with Part

109. (1) This section applies to a party to proceedings (either civil or criminal) before a court who—

(a) is or was a candidate at a Limerick mayoral election in relation to which the proceedings were brought, the mayoral election agent of such a candidate or a person to whom subsection (5) of section 101 applies, and

(b) contravenes section 106 or, in purported compliance with that section, furnishes to the Commission a statement of election expenses that is false or misleading in any material respect.

(2) Where it is shown to the court that the contravention, or false or misleading statement, arose—

(a) due to the illness of that party,

(b) in the case of such party who is or was a candidate at the Limerick mayoral election concerned, due to the death, illness, absence or misconduct of his or her mayoral election agent or of any person employed by that mayoral election agent,

(c) in the case of such party who is or was the mayoral election agent of a candidate at the Limerick mayoral election concerned, due to the death, illness, absence or misconduct of any person who was the mayoral election agent of such candidate or was employed by the mayoral election agent second-mentioned in this paragraph,

(d) in the case of such party who is or was a person to whom subsection (5) of section 101, due to the death, illness, absence or misconduct of any person employed by the person first-mentioned in this paragraph, or

(e) due to inadvertence or other reasonable cause not involving negligence on the part of such party to the proceedings, or the contravention, knowingly, by such party of this Part,

where the proceedings are based wholly or partly on the grounds of misconduct on the part of any person, such misconduct was without the approval or knowledge of such party to the proceedings and such party took all reasonable action to prevent such misconduct, the court may on application to it by such party, make such order granting relief for the failure, error, omission or false or misleading statement the subject of the proceedings, as it considers reasonable.

(3) An order under subsection (2)—

(a) shall relieve the candidate, mayoral election agent or person, as the case may be, the subject of the proceedings from any liability or consequences under this Act or the Local Elections Regulations 1995 (S.I. No. 297 of 1995), as applied to Limerick mayoral elections, and

(b) may make the granting of the relief conditional on the furnishing of a statement of election expenses in a modified form or within an extended period of time and subject to compliance with such other conditions as seem proper to the court in order to give effect to this Part.

Power of court to require information from mayoral election agent

110. (1) The court before which proceedings referred to in section 109 are brought may order the person alleged, in those proceedings, to have—

(a) contravened section 106, or

(b) furnished a statement of election expenses, in purported compliance with section 106, that is false or misleading in a material respect,

to appear before the court for the purpose of giving evidence in relation to any matter relating to those proceedings.

(2) Unless a person referred to in subsection (1) shows cause to the contrary, the court may order that person—

(a) to furnish to the Commission a revised statement of election expenses in compliance with section 106, or

(b) to furnish such particulars in the possession or procurement of that person as may be required for the purpose of furnishing such statement, as the court thinks fit, within such period, to such person and in such manner as it directs, and may require that person to provide such explanation of such particulars as the court directs.

Excess expenditure

111. Without prejudice to section 113, where the aggregate amount of all election expenses incurred or deemed to have been incurred by or on behalf of a candidate at a Limerick mayoral election exceeds the amount (in this section referred to as the ‘relevant amount’) specified in section 103, the Minister for Public Expenditure, National Development Plan Delivery and Reform shall, upon the recommendation of the Commission, deduct an amount equal to the difference between the first mentioned amount and the relevant amount from any sum which may be payable or become payable as a reimbursement of election expenses to the said candidate under section 107.

Provisions relating to fresh Limerick mayoral election

112. The limits on election expenses at a fresh election for surviving candidates and candidates nominated at the fresh election shall be the amount specified in subsection (1) of section 103 or an order for the time being in force under subsection (1) (amended by paragraph (b) of section 39 of the Local Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024) of section 3.

Offences and penalties

113. (1) A person who contravenes—

(a) subsection (1) or (2) of section 94,

(b) subsection (1), (2) or (3) of section 95,

(c) subsection (1), (2) or (5) of section 96,

(d) subsection (1), (2), (3) or (4) of section 97,

(e) section 98,

(f) subsection (3), (5) or (8) of section 101,

(g) subsection (1) of section 103, or

(h) section 106 (other than subsection (5)),

shall be guilty of an offence and shall be liable on summary conviction to a class C fine.

(2) A person who—

(a) is required to make a statement under section 23AA and who fails to do so or fails to comply with that section as to the form and contents of the statement,

(b) fails to remit to the Commission in accordance with section 23AA such a donation or, in the case of a donation which is a monetary donation, the part of it exceeding the limit specified in that section or the value thereof, or fails to return the donation to the donor or, in the case of a donation which is a monetary donation, the part of the donation exceeding the limit specified in that section,

(c) contravenes section 23AB,

(d) knowingly furnishes information under section 23AB which is false or misleading in any material respect, or

(e) in purported compliance with section 23AB, furnishes information that is false or misleading in any material respect,

shall be guilty of an offence and shall be liable on summary conviction to a class C fine.

(3) A person who makes a payment in contravention of section 104 shall be guilty of an offence and shall be liable on summary conviction to a class C fine.

(4) A mayoral election agent who—

(a) in purported compliance with section 95, furnishes to the Commission a Limerick mayoral election donation statement that is false or misleading in any material respect,

(b) in purported compliance with section 95 or subsection (4) of section 97, furnishes to the Commission a statutory declaration that is false or misleading in any material respect,

(c) in purported compliance with subsections (2) or (3) of section 97, furnishes to the Commission a statement to which paragraph (a) of that subsection applies or a certificate to which paragraph (b) of that subsection applies that is false or misleading in any material respect,

(d) in purported compliance with subsection (1) of section 106, furnishes to the Commission a statement that is false or misleading in any material respect, or

(e) in purported compliance with subsection (2) or (3) of section 106, furnishes to the Commission a statutory declaration that is false or misleading in any material respect,

shall be guilty of an offence and shall be liable—

(i) on summary conviction, to a class C fine, or

(ii) on conviction on indictment, to a fine not exceeding €25,000 or imprisonment for a term not exceeding 3 years or both.

(5) (a) A person convicted of an offence under subsection (1) consisting of a contravention of subsection (1) of section 95 shall, on each day on which he or she fails to furnish the Limerick mayoral election donation statement concerned to the Commission after his or her having been so convicted, be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €130 in respect of each such second-mentioned offence.

(b) A person convicted of an offence under subsection (1) consisting of a contravention of subsection (2) of section 97, shall, on each day on which he or she fails to furnish the statement or certificate concerned to the Commission after his or her having been so convicted, be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €130 in respect of each such second-mentioned offence.

(c) A person convicted of an offence under subsection (1) consisting of a contravention of subsection (1) of section 106 or subsection (3) of section 97 shall, on each day on which he or she fails to furnish the statement or vouchers concerned to the Commission after his or her having been so convicted, be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €130 in respect of each such second-mentioned offence.

(6) It shall be a defence to proceedings for an offence consisting of a contravention of section 103 for a person to show that, at the time of the alleged commission of the offence, he or she did not know and had no reasonable grounds for believing that he or she had incurred election expenses greater than the aggregate specified in that section.

(7) Summary proceedings for an offence under this section may be brought and prosecuted by the Standards in Public Office Commission.”,

and

(t) in the Schedule—

(i) by the substitution, in paragraph 1, of “, 52(1)(b), and for the purposes of the definition of ‘election expenses’ in Part X” for “and 52(1)(b)”,

(ii) by—

(I) the deletion, in subparagraph (a) of paragraph 2, of “or”, and

(II) the substitution, in the said subparagraph, of “section 46(2)(b) or, in the case of a Limerick mayoral election within the meaning of Part X, paragraphs (b), (c) and (d) of subsection (4) of the definition of “election expenses” in section 93,” for “section 46(2)(b)”,

and

(iii) by the substitution, in subparagraph (b) of paragraph 2, of “, local election or Limerick mayoral election within the meaning of Part X” for “or local election”.