EUROPAM

European Public Accountability Mechanisms

Ireland

Country score (EU Average*)
  • 80(72) Political Financing
  • 48(57) Financial Disclosure
  • 56(49) Conflict of Interest
  • 82(59) Freedom of Information
  • 60(63) Public Procurement
  • 47(66) Anti Money Laundering
  • 87(71) Asset Recovery

Country Facts

IncomeHigh
GNI per capita (2011 PPP $)49500.17
Population, total4773095.00
Urban population (% of total)63.54
Internet users (per 100 people)82.17
Life expectancy at birth (years)81.50
Mean years of schooling (years)12.3
Global Competitiveness Index5.2
Sources: World Bank, UNDP, WEF.

Political Financing

The Electoral Act (1992, amended 2014) is the main law regulating the financing of political parties in Ireland.

There are some restrictions on the private income of political parties. Donations from foreign entities are banned. However, there are no bans on donations from corporations, trade unions or anonymous donors. There are limits on donations both during and outside of election campaigns.

Public funding is available to political parties and is allocated according to the share of votes in the previous election. Funding cannot be used for campaign spending but can be used for ongoing party activities. There is subsidized media access for political parties which is allocated based on the number of candidates and the share of votes in the preceding election. There is also indirect public funding available in the form of premises for campaign meetings. Additionally, there are provisions to encourage gender equality among parties and candidates.

For regulations on spending, there are bans on vote buying and on the use of state resources being used in favour or against a political party or candidate. There are also limits on the amount a candidate can spend.

Parties receiving above a certain donation threshold are required to keep accounts. These must be made public and must reveal the identity of donors where the donation is above a certain threshold. Reports are overseen by the Standards Commission. There are sanctions for breaches of the provisions of the law in the form of fines, the loss of public funding and other sanctions under the criminal law.

Quantitative Data

Primary Metric

201220152016201720202024Trend
Bans and limits on private income696969696936
Public funding6262626262100
Regulations on spending5050505050100
Reporting, oversight and sanctions758383838383

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Bans and limits on private income

Is there a ban on donations from foreign interests to political parties? Yes. 5.5.1 A political party or any of its sub-units may not accept a donation, of any value, from an individual (other than an Irish citizen) who resides outside the island of Ireland. (Guidelines for political parties on donations and prohibited donations, 2015, Section 5.5.1)
Is there a ban on donations from foreign interests to candidates? Yes. 5.5.1 A member/MEP may not accept a donation, of any value, from an individual (other than an Irish citizen) who resides outside the island of Ireland. (Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament, 2015, Section 5.5.1)
Is there a ban on corporate donations to political parties? No. 2.2 A corporate donor is defined as including: · a body corporate; · an unincorporated body of persons; or · a trust which makes a donation. A body corporate and any subsidiary thereof are deemed to be one person. (Guidelines for political parties on donations and prohibited donations, 2015, Section 2.2.)
Is there a ban on corporate donations to candidates? No. a) A candidate at an election shall not, directly or through any intermediary, accept in connection with the election from a particular corporate donor a donation the value of which exceeds €200 unless— (i) the corporate donor is registered on the register of corporate donors, and (ii) a statement is made on behalf of the corporate donor and furnished with the donation to the donee confirming that the making of the donation was approved by the corporate donor 2.2 A corporate donor is defined as including: · a body corporate; · an unincorporated body of persons; or · a trust which makes a donation. A body corporate and any subsidiary thereof are deemed to be one person. (Art 19BB.1, [As amended through the Electoral (Amendment) (Political Funding) Act 2012, Art 32]: Act 7, 1999) Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament (2015), Section 2.2)
Is there a ban on donations from corporations with government contracts to political parties? No. 2.1 A person is defined as including: · an individual; · a body corporate and any subsidiary thereof, e.g. a public or private company (a subsidiary of a body corporate is as defined under section 155 of the Companies Act); or · an unincorporated body of persons, e.g. a political party, a sub-unit of a political party, a partnership, a residents association, a lobby group. (Guidelines for political parties on donations and prohibited donations, 2015, Section 2.1)
Is there a ban on donations from corporations of partial government ownership to political parties? No. 2.1 A person is defined as including: · an individual; · a body corporate and any subsidiary thereof, e.g. a public or private company (a subsidiary of a body corporate is as defined under section 155 of the Companies Act); or · an unincorporated body of persons, e.g. a political party, a sub-unit of a political party, a partnership, a residents association, a lobby group. (Guidelines for political parties on donations and prohibited donations, 2015, Section 2.1)
Is there a ban on donations from corporations with government contracts to candidates? No. 2.1 A person is defined as including: · an individual; · a body corporate and any subsidiary thereof, e.g. a public or private company (a subsidiary of a body corporate is as defined under section 155 of the Companies Act); or · an unincorporated body of persons, e.g. a political party, a sub-unit of a political party, a partnership, a residents association, a lobby group. (Guidelines for political parties on donations and prohibited donations, 2015, Section 2.1)
Is there a ban on donations from corporations of partial government ownership to candidates? No. 2.1 A person is defined as including: · an individual; · a body corporate and any subsidiary thereof, e.g. a public or private company (a subsidiary of a body corporate is as defined under section 155 of the Companies Act); or · an unincorporated body of persons, e.g. a political party, a sub-unit of a political party, a partnership, a residents association, a lobby group. (Guidelines for political parties on donations and prohibited donations, 2015, Section 2.1)
Is there a ban on donations from Trade Unions to political parties? No. Trade Unions can give donations to parties or candidates not exceeding a minimun (p. 5) (Guidelines for political parties on donations and prohibited donations, 2015, page 5)
Is there a ban on donations from Trade Unions to candidates? No. Companies, trades unions, building societies and other 'friendly' societies must provide details in their annual report/return of all donations exceeding 5,078.95 EUR in value made by them. (Guidelines for political parties on donations and prohibited donations, 2015, page 5)
Is there a ban on anonymous donations to political parties? No. There is a specific limit - Ban on anonymous donations exceeding EUR 100 [I$ 103] 5.1.1 A political party may not accept an anonymous donation exceeding €100 in value. (Guidelines for political parties on donations and prohibited donations, 2015, Section 5.1.1)
Is there a ban on anonymous donations to candidates? No. There is a specific limit - Ban on anonymous donations exceeding EUR 100 [I$ 103] 5.1.1 Candidates may not accept an anonymous donation exceeding €100 in value. (Guidelines for political parties on donations and prohibited donations, 2015, Section 5.1.1)
Is there a ban on state resources being given to or received by political parties or candidates (excluding regulated public funding)? Yes. 3.4 The Act provides that the following items shall not be regarded as a donation to a political party any payment, service or facility provided to a political party out of public funds or moneys provided by an institution of the European Communities or other intergovernmental organisation to which the State is a party, by virtue of it being a political party, a political group or any group of members in the Dáil, 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; (Guidelines for political parties on donations and prohibited donations, 2015, Section 3.4)
Is there a ban on any other form of donation? No. Absent from legal framework
Is there a limit on the amount a donor can contribute to a political party over a time period (not election specific)? Yes. 5.4.1 The maximum value of donation(s) which a political party may accept from the same donor in the same calendar year, either directly or through an intermediary, is €2,500. Where a donor makes more than one donation to a political party in a particular year, the values of the donations must be aggregated for the purpose of observing the maximum limit. (Guidelines for political parties on donations and prohibited donations, 2015, Section 5.4.1)
Is there a limit on the amount a donor can contribute to a political party in relation to an election? No. but limits for regular periods apply to campaign periods (Electoral Act 1997.— Section 23A (inserted by section 49(d) of the Electoral (Amendment) Act of 2001) of the Act of 1997)
Is there a limit on the amount a donor can contribute to a candidate? Yes. Differing limits dependant on type of candidate: Article 9 of Electoral (amendment)(political funding) Act 2012: Section 23A (inserted by section 49(h) of the Act of 2001) of the Act of 1997: (1) Without prejudice to subsection (2), none of the following persons, namely— (a) a member of either House of the Oireachtas, (b) a member of the European Parliament, (c) a candidate at a Dáil, Seanad or European election, (d) a political party, (e) a third party, or (f) an accounting unit, shall, directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a), (b), or (c), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (d), (e), or (f), €2,500, or (iii) a donation of cash of an amount which exceeds €200.”." Article 21 of Electoral (amendment)(political funding) Act 2012: Section 48A (inserted by section 49(h) of the Act of 2001) of the Act of 1997 is amended by substituting the following subsection for subsection (1): (1) Without prejudice to subsection (2), none of the following persons, namely— (a) a candidate, (b) a presidential election agent, or (c) a third party at a presidential election, shall directly or through any intermediary, accept from a particular person in a particular year— (i) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (a) or (b), €1,000, (ii) a donation the value of which exceeds, in case the first-mentioned person falls within paragraph (c), €2,500, or (iii) a donation of cash of an amount which exceeds €200 Information regarding limit for donations to parties or candidates cab be consulted in table "usefull information" (p. 5) of the Guidelines (Article 9 of the Electoral (amendment)(political funding) Act 2012: Section 23A (inserted by section 49(d) of the Act of 2001) of the Act of 1997. Article 21 of the Electoral (amendment)(political funding) Act 2012: Section 48A (inserted by section 49(h) of the Act of 2001) of the Act of 1997 Guidelines for Members of the Houses of the Oireachtas andRepresentatives in the European Parliament, 2015, page 5)

Public funding 

Eligibility criteria for direct public funding to political parties Yes. See sub-indicators
Eligibility criteria for direct public funding to political parties: Share of votes in previous election Yes. "The Electoral Acts and the Oireachtas (Ministerial and Parliamentary Offices) (Amendment) Act 2001 (Party Leaders Allowance Act) provide for the Exchequer funding of qualified political parties. Political parties received a total of €13,480,749 in state funding for 2010. The money was paid to the parties under the Electoral Acts and under the Party Leaders Allowance legislation. Quote The funding is not subject to income tax and may not be used for electoral or referendum purposes. The level of funding is linked to pay increases in the civil service; however, the legislation which governs the funding is silent on pay decreases. Qualified political parties must furnish to the Standards Commission Statements of Expenditure of the funding received. " 2.3 A "qualified" political party (as referred to in paragraph 11.1 of these guidelines) is a political party which qualifies for Exchequer funding under the Act on the basis that its candidates received not less than 2% of the total first preference votes obtained by all candidates at the most recent Dáil general election. (Standards in Public Office Commission Annual report 2010 Article 2.3, Guidelines for political parties on donations and prohibited donations, 2015)
Eligibility criteria for direct public funding to political parties: Representation in elected body No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Participation in election No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Number of candidates No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Share of seats in previous election No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Share of votes in next election No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Registration as a political party No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Share of seats in next election No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Number of members No. Absent from legal framework
Eligibility criteria for direct public funding to political parties: Other No. Absent from legal framework
Allocation calculations for direct public funding to political parties Yes. See sub-indicators
Allocation calculations for direct public funding to political parties: Proportional to votes received Yes. Proportional to the number of first preference votes received: Section 5. The allocation from the fund for each qualified party is determined by expressing the first preference votes received by the candidates of each qualified party at the last Dáil general election as a proportion of the total first preference votes received at the election by the candidates of all qualified parties (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009, Section 5)
Allocation calculations for direct public funding to political parties: Equal No. Absent from legal framework
Allocation calculations for direct public funding to political parties: Proportional to seats received No. Absent from legal framework
Allocation calculations for direct public funding to political parties: Flat rate by votes received No. Absent from legal framework
Allocation calculations for direct public funding to political parties: Share of expenses reimbursed No. Absent from legal framework
Allocation calculations for direct public funding to political parties: Proportional to candidates fielded No. Absent from legal framework
Allocation calculations for direct public funding to political parties: Number of members No. Absent from legal framework
Allocation calculations for direct public funding to political parties: Other No. Absent from legal framework
Earmarking provisions for direct public funding to political parties Yes. See sub-indicators
Earmarking provisions for direct public funding to political parties: Campaign spending No. Absent from legal framework
Earmarking provisions for direct public funding to political parties: Ongoing party activities Yes. Section 18(1)(a) of the Act, as amended, provides that funding received by qualified political parties must be applied to the general conduct and management of the party's affairs and the lawful pursuit by it of any of its objectives and, without prejudice to the generality of the foregoing, any or all of the purposes stated in the following four headings : general administration of the party; research, education and training; policy formulation; co-ordination of the activities of branches and members of the party. Funding received is deemed to include provision in respect of expenditure by qualified parties in relation to the promotion of participation by women and young persons in political activity. Funding may not be applied to, or to recoup, election expenses incurred at Dáil, Seanad, Presidential, European, local or Údaras na Gaeltachta elections. Similarly, funding cannot be used to further any particular outcome at a referendum. The Standards Commission has previously advised in guidelines published in November 2006 that election expenses can include pre-election spending and is not confined to expenses incurred on goods, property and services used during the election period. An extract from the guidelines issued in November 2006 is attached as Appendix 1 to these guidelines (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009, Section 4)
Earmarking provisions for direct public funding to political parties: Intra-party institution No. Absent from legal framework
Earmarking provisions for direct public funding to political parties: Other Yes. Section 18(1)(a) of the Act, as amended, provides that funding received by qualified political parties must be applied to the general conduct and management of the party's affairs and the lawful pursuit by it of any of its objectives and, without prejudice to the generality of the foregoing, any or all of the purposes stated in the following four headings : general administration of the party; research, education and training; policy formulation; co-ordination of the activities of branches and members of the party. Funding received is deemed to include provision in respect of expenditure by qualified parties in relation to the promotion of participation by women and young persons in political activity. Funding may not be applied to, or to recoup, election expenses incurred at Dáil, Seanad, Presidential, European, local or Údaras na Gaeltachta elections. Similarly, funding cannot be used to further any particular outcome at a referendum. The Standards Commission has previously advised in guidelines published in November 2006 that election expenses can include pre-election spending and is not confined to expenses incurred on goods, property and services used during the election period. An extract from the guidelines issued in November 2006 is attached as Appendix 1 to these guidelines (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009, Section 4)
Allocation criteria for free or subsidized access to media for political parties Yes. See sub-indicators
Allocation criteria for free or subsidized access to media for political parties: Equal No. Absent from legal framework
Allocation criteria for free or subsidized access to media for political parties: Number of candidates Yes. Free airtime for party political broadcasts around elections. Election broadcasting [...] available to any party or group fielding at least seven candidates. [...] Time allocated to each group is based on the group's votes in last election and number and geographical spread of its candidates (GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II) - p9)
Allocation criteria for free or subsidized access to media for political parties: Share of seats No. Absent from legal framework
Allocation criteria for free or subsidized access to media for political parties: Share of votes in preceding election Yes. Free airtime for party political broadcasts around elections. Election broadcasting [...] available to any party or group fielding at least seven candidates. [...] Time allocated to each group is based on the group's votes in last election and number and geographical spread of its candidates (GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II) - p9)
Allocation criteria for free or subsidized access to media for political parties: Other No. Absent from legal framework
Are there provisions for free or subsidized access to media for candidates? Yes. Independent candidates also afforded coverage (GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II) - p9)
Provisions for any other form of indirect public funding: Premises for campaign meetings Yes. 57. Subject to subsections (2) and (4), each candidate at a Dáil election shall, subject to such conditions as (...), be entitled to send, free of any charge for postage, to each [person on the register of Dáil electors for the constituency or to any combination of such persons,] (household in the constituency)* one postal communication containing matter relating to the election only and not exceeding 50 grammes in weight. (Section 57, Electoral Act 1992 amended 2016)
Provisions for any other form of indirect public funding: Space for campaign materials No. Absent from legal framework
Provisions for any other form of indirect public funding: Tax relief Yes. Payments are exempt from income tax and are not reckoned in computing the income of a party for the purpose of the Income Tax Acts. (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009)
Provisions for any other form of indirect public funding: Free or subsidised transport No. Absent from legal framework
Provisions for any other form of indirect public funding: Free or subsidised postage cost Yes. 57. Subject to subsections (2) and (4), each candidate at a Dáil election shall, subject to such conditions as (...), be entitled to send, free of any charge for postage, to each [person on the register of Dáil electors for the constituency or to any combination of such persons,] (household in the constituency)* one postal communication containing matter relating to the election only and not exceeding 50 grammes in weight. (Section 57, Electoral Act 1992 amended 2016)
Provisions for any other form of indirect public funding: Other No. Absent from legal framework
Is the provision of direct public funding to political parties related to gender equality among candidates? Yes. Parties lose 50% of their funding if they have less than 30% of candidates of any gender (rule introduced in 2012). The law states that the 30% will increase to 40% at some time after 2020). Art 17.4b [As amended through the Electoral (Amendment) (Political Funding) Act 2012, Art 42] "(a) Payments calculated in accordance with this Part shall be reduced by 50 per cent, unless at least 30 per cent of the candidates whose candidatures were authenticated by the qualified party at the preceding general election were women and at least 30 per cent were men. (b) Paragraph (a)— (i) comes into operation on the polling day at the general election held next after section 42 of the Electoral (Amendment) (Political Funding) Act 2012 comes into operation, and (ii) ceases to have effect on the polling day at the general election held next after the expiration of 7 years from the polling day specified in subparagraph (i). (c) Payments calculated in accordance with this Part shall be reduced by 50 per cent, unless at least 40 per cent of the candidates whose candidatures were authenticated by the qualified party at the preceding general election were women and at least 40 per cent were men. (d) Paragraph (c) comes into operation on the day after the day on which paragraph (a) ceases to have effect.” (Article 17(4)(b) (As amended through article 42 of Electoral (Amendment) (Political Funding) Act 2012))
Are there provisions for other financial advantages to encourage gender equality in political parties? Yes. In accordance with Section 18 of the Electoral Act 1997 (as amended), the funds received by qualified parties must be applied to the general conduct and management of the party's affairs and the lawful pursuit by it of any of its objectives and, without prejudice to the generality of the foregoing, any or all of the following purposes, namely: the general administration of the party; research, education and training; policy formulation; and the co-ordination of the activities of the branches and members of the party. The funding received is also deemed to include provision in respect of expenditure by qualified parties in relation to the promotion of participation by women and young persons in political activity. Public funding cannot be applied to, or be used to recoup, election or referendum expenses. Funding received is deemed to include provision in respect of expenditure by qualified parties in relation to the promotion of participation by women and young persons in political activity. (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009)

Regulations on spending 

Is there a ban on vote buying? Yes. Specifically outlawed: (1) A person shall not, in relation to an election— (a) give valuable consideration to induce a voter to vote, or to procure the election of any person or the vote of any voter, or on account of a voter having voted, or (b) procure, by means of, or in consequence of, valuable consideration, the election of any person or the vote of any voter, or (c) withdraw or refrain from withdrawing, in consequence of any valuable consideration, from being a candidate, or (d) induce, by means of, or in consequence of, valuable consideration, any person to withdraw or to refrain from withdrawing from being a candidate, or (e) receive, agree or contract to receive, valuable consideration for voting or agreeing to vote. (2) A person who contravenes sub-article (1) shall be guilty of an offence. (3) A person who aids, abets, counsels or procures the commission of an offence under this article shall be guilty of an offence. (4) In this article— give", "induce" and "procure" include agreeing or promising or attempting to give, induce or procure, as the case may be, and whether directly or indirectly; "valuable consideration" includes the giving, lending or agreeing to give or lend, or the offer or promise to procure or to attempt to procure, any money, money's worth or valuable security or any valuable consideration or any office, place or employment to or for any person; "vote" includes voting in a particular way or refraining from voting." (Part XV, Section 96) (Local Elections Regulations, 1995) "104. (1) A person shall not, in relation to a European election— (a) give valuable consideration to induce a voter to vote, or to procure the election of any person or the vote of any voter, or on account of a voter having voted; or (b) procure, by means of, or in consequence of, valuable consideration, the election of any person or the vote of any voter; or (c) withdraw or refrain from withdrawing, in consequence of any valuable consideration, from being a candidate; or (d) induce, by means of, or in consequence of, valuable consideration, any person to withdraw or to refrain from withdrawing from being a candidate; or (e) receive, agree or contract to receive, valuable consideration for voting or agreeing to vote. (2) A person who contravenes paragraph (1) shall be guilty of an offence. (3) A person who aids, abets, counsels or procures the commission of an offence under this rule shall be guilty of an offence. (4) In this rule— “give”, “induce” and “procure” include agreeing or promising or attempting to give, induce or procure, as the case may be, and whether directly or indirectly; “valuable consideration” includes the giving, lending or agreeing to give or lend, or the offer or promise to procure or to attempt to procure, any money, money’s worth or valuable security or any office, place or employment to or for any person; “vote” includes voting in a particular way or refraining from voting. Undue influence." (Part XIV, Section 104) (European Parliament Elections Act, 1997) (Part XV, Section 96 (Local Elections Regulations, 1995) Part XIV, Section 104) (European Parliament Elections Act, 1997 amended 2014))
Are there bans on state resources being used in favour or against a political party or candidate? Yes. "As a result of the judgement in the Des Kelly case, the election agents of candidates and the national agents of political parties were required to account for the costs of property, services or facilities, used for election purposes during the election period, which were met out of public funds. The revised total amount of costs met from public funds accounted for by election agents and national agents was €894,690.24" (Standards in Public Office Commission Annual report 2003) 135. (1) A person shall not, in relation to a Dáil election— (a) give valuable consideration to induce a voter to vote, or to procure the election of any person or the vote of any voter, or on account of a voter having voted; or (b) procure, by means of, or in consequence of, valuable consideration, the election of any person or the vote of any voter; or (c) withdraw or refrain from withdrawing, in consequence of any valuable consideration, from being a candidate; or (d) induce, by means of, or in consequence of, valuable consideration, any person to withdraw or to refrain from withdrawing from being a candidate; or (e) receive, agree or contract to receive, valuable consideration for voting or agreeing to vote. (Standards in Public Office Commission Annual report 2003 article 135, Electoral Act 1992 amended 2016)
Are there limits on the amount a political party can spend? Yes. The only spending by a party which is allowed is the sum of the amounts which have been assigned to the party by its candidates from within the candidates’ individual limit. (Electoral Act 1997 (as amended by S.I. No. 113/2007 - Electoral Act 1997 (Limitation and Reimbursement of Election Expenses at Dáil Election) Order 2007) Section 32)
Are there limits on the amount a candidate can spend? Yes. 32(1) Minister for Public Expenditure and Reform shall prepare a scale of maximum charges for returning officers and every returning officer (...) in respect of his services and expenses in relation to every Dáil election in respect of which he is the returning officer, not exceeding the maximum charges specified in the scale prepared under this section and applying for the time being. (Electoral Act 1992 amended 2016, Article 32)

Reporting, oversight and sanctions 

Do political parties have to report regularly on their finances? Yes. Section 20(1) of the Act requires the appropriate officer of each qualifying party to furnish to the Standards Commission an annual Statement of Expenditure of Exchequer funding. See Appendix 3 for a sample statement form and a pro-forma auditor's report. On the statement, the appropriate officer is required to -state the amount of funding received during the year; state the amount not spent the previous year and which was carried over; state the amount not spent during the year and which is being carried over to the next year; confirm that the funding was not used in connection with election or referendum expenses; confirm that the funding was applied to some or all of the purposes referred to at 4 above; provide a breakdown of expenditure relating to each of the purposes referred to at 4 above and indicate the actual matters to which the funding was applied and specify the nature of the expenses incurred Amounts applied to the promotion and participation of women and of young persons in political activity may, if appropriate, be included under any or all of the headings at 5, 6, 7 or 8 of the statement. Whether or not they are shown under these headings, the amounts applied to the promotion and participation of women and of young persons in political activity must also be shown separately under headings 9 and 10 respectively of the statement. The Statement of Expenditure of Exchequer funding must be audited by a public auditor (within the meaning of the Industrial and Provident Societies Acts 1896 to 1977). A copy of the auditor's report must be furnished to the Standards Commission with the statement. The cost of the audit will be borne by the party concerned. The Statement of Expenditure of Exchequer funding form at Appendix 3 includes a pro-forma auditor's report. The Standards Commission requests that the statement and auditors' reports are furnished by 31 March each year. This is not a statutory deadline. It is selected by the Standards Commission as it coincides with the date by which each registered political party must furnish its annual Donation Statement and Statutory Declaration to the Standards Commission. Also, having regard to the fact that future payments can be delayed by virtue of section 19(4) of the Act (see Part 8 below), it ensures that political parties have adequate time to furnish their Statement / Public Auditor's report before 30 April each year. (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009 )
Do political parties have to report on their finances in relation to election campaigns? Yes. Political parties/candidates (through their national/election agents) are also required to furnish Election Expenses Statements at Dáil and European elections ( (p. 15) (GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II)))
Do candidates have to report on their campaign finances? Yes. Political parties/candidates (through their national/election agents) are also required to furnish Election Expenses Statements at Dáil and European elections ( (p. 15) (GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II)))
Is information in reports from political parties and/​or candidates to be made public? Yes. 6.6 As outlined in paragraph 8.1, the appropriate officer of each political party is required to furnish an annual Donation Statement to the Standards Commission. Details of donations received during the preceding year which exceeded €1,500 in value must be disclosed. Donations from the same person in the same calendar year must be aggregated and disclosed if their aggregate value exceeds €1,500. This disclosure should be made irrespective of whether the donor has a requirement to furnish a Donation Statement under section 24(1A) of the Act (see paragraph 5.6). (Guidelines for political parties on donations and prohibited donations, 2015, Section 6.6)
Must reports from political parties and/​or candidates reveal the identity of donors? Yes. 6.1 As stated in paragraph 5.4, section 23A(3) of the Act requires a political party to aggregate donations received from the same person in the same calendar year for the purposes of ensuring that it does not accept a donation which is in excess of the maximum prescribed limit of €2,500. In order to comply with this requirement, the appropriate officer of each political party must ensure that there are procedures in place to identify and deal with donations to the party which might exceed the maximum prescribed limit. (Guidelines for political parties on donations and prohibited donations, 2015, Section 6.1)
Institutions receiving financial reports from political parties and/​or candidates
Institutions receiving financial reports from political parties and/​or candidates: Electoral Management Board No. Absent from legal framework
Institutions receiving financial reports from political parties and/​or candidates: Auditing agency Yes. The Statement of Expenditure of Exchequer funding must be audited by a public auditor (within the meaning of the Industrial and Provident Societies Acts 1896 to 1977). A copy of the auditor's report must be furnished to the Standards Commission with the statement (Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009)
Institutions receiving financial reports from political parties and/​or candidates: Ministry No. Absent from legal framework
Institutions receiving financial reports from political parties and/​or candidates: Special institution No. Absent from legal framework
Institutions receiving financial reports from political parties and/​or candidates: Court No. Absent from legal framework
Institutions receiving financial reports from political parties and/​or candidates: Other Yes. Standard commission: Not later than 31 March each year, political parties are required by section 24(1)(b) of the Act to furnish a Donation Statement covering the previous calendar year to the Standards Commission (Ireland Political Parties Annual Donation Statements-2014 Report)
Is it specified that a particular institution(s) is responsible for examining financial reports and/​or investigating violations?
Institution responsible for examining financial reports and/or investigating violations: Court Yes. The text mentions that expenses for a public auditor may be recovered by the Commission as a debt in any court of competent jurisdiction (Electoral Act 1997 Section 25)
Institution responsible for examining financial reports and/or investigating violations: Ministry Yes. The Minister for Public Expenditure and Reform is an entity to whom the Commission reports cases of non-compliance with guidelines or failure to furnish statements. (Electoral Act 1997 Section 26)
Institution responsible for examining financial reports and/or investigating violations: Auditing agency Yes. The Commission has the power to appoint a public auditor to audit accounts if the political party fails to do so within the specified period (Electoral Act 1997 Section 27)
Institution responsible for examining financial reports and/or investigating violations: Electoral Management Body No. Absent from legal framework
Institution responsible for examining financial reports and/or investigating violations: Institution for this purpose Yes. Standard commission: Not later than 31 March each year, political parties are required by section 24(1)(b) of the Act to furnish a Donation Statement covering the previous calendar year to the Standards Commission (Ireland Political Parties Annual Donation Statements-2014 Report)
Institution responsible for examining financial reports and/or investigating violations: Other Yes. The Director of Public Prosecutions is responsible for instituting proceedings for offences, and the Chairman of the Dáil receives reports from the Commission regarding non-compliance (Electoral Act 1997 Section 25)
Other institutions with a formal role in political finance oversight
Institutions with a formal role in political finance oversight: Court No. Absent from legal framework
Institutions with a formal role in political finance oversight: Ministry No. Absent from legal framework
Institutions with a formal role in political finance oversight: Auditing agency No. Absent from legal framework
Institutions with a formal role in political finance oversight: EMB No. Absent from legal framework
Institutions with a formal role in political finance oversight: Institution for this purpose No. Absent from legal framework
Institutions with a formal role in political finance oversight: Other No. Absent from legal framework
Sanctions for political finance infractions
Sanctions for political finance infractions: Fines Yes. 1.9.1 It is an offence by the candidate to fail to furnish to the election agent relevant details of expenses incurred before the appointment of an election agent, in sufficient time to enable the agent to carry out his/her duties. 1.9.2 After an election agent has been appointed, it is an offence for a candidate to incur election expenses unless authorised to do so by his/her election agent or the national agent of his/her political party. Failure to comply may result in a fine of €2,500. 1.9.3 Failure to take the appropriate action in relation to a prohibited donation as specified in paragraph 1.5.1 (anonymous donations), paragraph 1.5.2 (cash donations), paragraph 1.5.4 (non-registered corporate donor), paragraph 1.5.6 (foreign donations) or paragraph 1.5.8 (donations in excess of the prescribed limit) may result in a fine of €2,500 [Section 25(1)(a & b) & 25(2)(a) & Section 6 of Fines Act 2010]. 1.9.4 Failure to furnish to the Standards Commission a Donation Statement, Certificate of Monetary Donations or a statement from a financial institution, within the statutory deadline (22 April 2016, for unsuccessful candidates) may result in a fine of up to €2,500. In addition, there can be an on-going fine of up to €500 per day for each day, after a conviction, on which the above statutory documentation is still outstanding [Section 25(1)(c); Section 25(2)(c) & Sections 6 and 8 of Fines Act 2010]. 1.9.5 Knowingly furnishing to the Standards Commission a Donation Statement or Statutory Declaration, Certificate of Monetary Donations, or a statement of a financial institution, which is false or misleading may result in a fine of up to €25,394.76 and/or up to 3 years imprisonment [Section 25(1)(d) and Section 25(2)(b)]. The section 2.12 further reports offences and penalties applicable to election agents at the election. (Guidelines for the general election, 2016, Section 1)
Sanctions for political finance infractions: Loss of public funding Yes. Sections 25, 43, and 61 of the Electoral Act 1997 provide for sanctions in the form of loss of funding. (Electoral Act No.​​ 25, 1997 amended 2014, Sections 25, 43, and 61 )
Sanctions for political finance infractions: Penal/Criminal Yes. 1.9.1 It is an offence by the candidate to fail to furnish to the election agent relevant details of expenses incurred before the appointment of an election agent, in sufficient time to enable the agent to carry out his/her duties. 1.9.4 Failure to furnish to the Standards Commission a Donation Statement, Certificate of Monetary Donations or a statement from a financial institution, within the statutory deadline (22 April 2016, for unsuccessful candidates) may result in a fine of up to €2,500. In addition, there can be an on-going fine of up to €500 per day for each day, after a conviction, on which the above statutory documentation is still outstanding [Section 25(1)(c); Section 25(2)(c) & Sections 6 and 8 of Fines Act 2010]. 1.9.5 Knowingly furnishing to the Standards Commission a Donation Statement or Statutory Declaration, Certificate of Monetary Donations, or a statement of a financial institution, which is false or misleading may result in a fine of up to €25,394.76 and/or up to 3 years imprisonment [Section 25(1)(d) and Section 25(2)(b)]. Section 2.12 further reports offences and penalties applicable to election agents in the elections. The section 2.12 further reports offences and penalties applicable to election agents at the election. (Guidelines for the general election, 2016, Section 1)
Sanctions for political finance infractions: Forfeiture No. Absent from legal framework
Sanctions for political finance infractions: Deregistration of party No. Absent from legal framework
Sanctions for political finance infractions: Loss of elected office No. Absent from legal framework
Sanctions for political finance infractions: Suspension of political party No. Absent from legal framework
Sanctions for political finance infractions: Loss of nomination of candidate No. Absent from legal framework
Sanctions for political finance infractions: Loss of political rights No. Absent from legal framework
Sanctions for political finance infractions: Other No. Absent from legal framework

Legislation

Guidelines for political parties on donations and prohibited donations, 2015 (English)pdf
Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament, 2015 (English)pdf
Electoral Act, 1992, amended 2016 (English)pdf
Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009 (English)pdf
Local Elections Regulations, 1995 (English)pdf
Guidelines for the general election , 2016 (English)pdf

*Last update: 2017

Financial Disclosure

Financial disclosure is not expected from the Head of State, but the same regulations apply to Ministers, Members of Parliament and Civil Servants. The content of declarations is specified through the Second Schedule of Ethics in Public Office Act (1995, last amended 2015). Disclosures include real estate that is not for private use, income from outside employment above € 2,600 per year, and gifts valued above €650. Additionally, the ownership of company shares above € 13,000, government contracts or membership in a directing body of a company must be declared. While family members must be included in the declarations of Ministers and Civil Servants, this does not apply to MPs. All officials make their declarations annually and ad hoc only if they find themselves in a specific decision-making situation that requires it.

Ministers, MPs and Civil Servants face sanctions in the case of late-filling, non-filling and making false declarations. The Ethics in Public Office Act (1995, last amended 2015) foresees both fines and criminal sanctions. All declarations are received by the Standards in Public Office Commission which is also responsible for investigating and ruling on alleged non-compliance. While Civil Servants’ declarations are not made public, the statements submitted by Ministers and MPs are made available online in the official government gazette.

Quantitative Data

Primary Metric

201220152016201720202024Trend
Disclosure items151212122142
Filing frequency252525253838
Sanctions0000075
Monitoring and Oversight121919193838
Public access to declarations121212123850

Alternative Metric

201220152016201720202024Trend
Head of State000000
Ministers191717175372
Members of Parliament333838385367
Civil servants0000054

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Head of State

Disclosure items

Spouses and children included in disclosure No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Income and Assets
Real estate No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Movable assets No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Cash No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Loans and Debts No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Income from outside employment/assets No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Incompatibilities
Gifts received as a public official No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Private firm ownership and/or stock holdings No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Ownership of state-owned enterprises (SOEs) No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Holding government contracts No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Board member, advisor, or company officer of private firm No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Post-employment No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Simultaneously holding policy-making position and policy-executing position No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Participating in official decision-making processes that affect private interests No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)
Concurrent employment of family members in public sector No. Absent from legal framework. (the Irish President is not covered by the Ethics in Public Office regime, which applies to office holders, members of the Oireachtas, and designated public servants. Therefore, this is a scope exclusion, not a regulatory gap) (Ethics in Public Office Act 1995, Section 2)

Filing frequency

Filing required upon taking office No. Absent from legal framework.
Filing required upon leaving office No. Absent from legal framework.
Filing required annually No. Absent from legal framework.
Ad hoc filing required upon change in assets or conflicts of interest No. Absent from legal framework.

Sanctions

Sanctions stipulated for late filing (fines, administrative, and/or criminal) No. Absent from legal framework.
Sanctions stipulated for non-filing (fines, administrative, and/or criminal) No. Absent from legal framework.
Sanctions stipulated for false disclosure (fines, administrative, and/or criminal) No. Absent from legal framework.

Monitoring and Oversight

Depository body explicitly identified No. Absent from legal framework.
Enforcement body explicitly identified No. Absent from legal framework.
Some agency assigned responsibility for verifying submission No. Absent from legal framework.
Some agency assigned responsibility for verifying accuracy No. Absent from legal framework.

Public access to declarations

Public availability No. Absent from legal framework.
Timing of information release specified No. Absent from legal framework.
Location(s) of access specified No. Absent from legal framework.
Cost of access specified No. Absent from legal framework.

Ministers

Disclosure items

Spouses and children included in disclosure Yes. Additional interests that must be disclosed concern anything related to the spouse or children which could materially influence the individual concerned in relation to the performance of their office (Section 13 (5A), Ethics in Public Office Act (1995, last amended in 2018))
Income and Assets
Real estate No. Any interest in land of the person concerned, including land in the State and land in any other jurisdiction, being an interest that exceeded in value €13,000 at any time during the appropriate period. This includes an interest in any contract for the purchase of land, whether or not a deposit or part payment has been made under the contract. It also includes an interest in any option held to purchase land, whether or not any consideration has been paid in respect thereof, or land in respect of which such an option has been exercised but which has not been conveyed. Note: It is not required to disclose information regarding his or her private home or that of a spouse and any subsidiary or ancillary land to such home that is not being used or developed primarily for commercial purposes. Also excluded is a holiday home and any other private home used by the person or his or her family and any land that is subsidiary or ancillary to it which is required for its amenity or convenience and is not being used or developed primarily for commercial purposes (Paragraph 1(4), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Movable assets No. Absent from legal framework.
Cash No. Absent from legal framework.
Loans and Debts No. Absent from legal framework. While there is no explicit standalone “debts” category, certain financial liabilities are indirectly captured through: interests in contracts and financial arrangements creating material interests (Ethics in Public Office Act 1995, Section 14)
Income from outside employment/assets Yes. A remunerated trade, profession, employment, vocation or other occupation (other than that specified in paragraph 17) of the person concerned at any time during the appropriate period where the remuneration to the person, e.g. pay, pension, benefits-in-kind, rental income, etc., during the period exceeded €2,600. (Paragraph 1(1), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Incompatibilities
Gifts received as a public official Yes. A gift, or gifts from the same person, given to the person concerned during the appropriate period where the value, or the aggregate value, exceeded €650. (Paragraph 1(5a), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Private firm ownership and/or stock holdings Yes. A holding by the person concerned of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of €13,000 at any time during the appropriate period. Holding does not include money in a current, deposit or other similar account with a financial institution but does include a holding in unit trusts or managed funds (Paragraph 1(2), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Ownership of state-owned enterprises (SOEs) Yes. A holding by the person concerned of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of €13,000 at any time during the appropriate period. Holding does not include money in a current, deposit or other similar account with a financial institution but does include a holding in unit trusts or managed funds (Paragraph 1(2), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Holding government contracts Yes. Any contract, or contracts, for the supply of goods or services to a Minister of the Government or a public body during the appropriate period, to which the person concerned was a party or in which he or she was interested in any other way, directly or indirectly, if the aggregate value of the goods or services supplied to a Minister of the Government or a public body during the appropriate period exceeded €6,500 (Paragraph 1(8), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Board member, advisor, or company officer of private firm Yes. A directorship or shadow directorship of any company held by the person concerned at any time during the appropriate period. (Paragraph 1(3), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Post-employment No. Absent from legal framework.
Simultaneously holding policy-making position and policy-executing position No. Absent from legal framework.
Participating in official decision-making processes that affect private interests Yes. Office holders (as defined in section 2 of the Ethics in Public Office Act, and including Ministers) who have a material interest in a matter to which their function relates, must (before, or after if not reasonably practical), furnish a statement in writing of those facts and the nature of the interest. In the case of the Ministersh this must be provided to both the Public Office Commission and the Taoiseach. (Section 14, Ethics in Public Office Act (1995, last amended in 2018))
Concurrent employment of family members in public sector No. Absent from legal framework.

Filing frequency

Filing required upon taking office No. Absent from legal framework.
Filing required upon leaving office No. Absent from legal framework.
Filing required annually Yes. A person, including an office holder, who is a member of Dáil or Seanad Éireann on 31 December in any year is required to furnish a statement of registrable interests to the Standards Commission by the following 31 January. The statement should cover any period(s) when the person was a member of either House during the preceding year. (Section 13(4), Ethics in Public Office Act (1995, last amended in 2018))
Ad hoc filing required upon change in assets or conflicts of interest Yes. Office holders (as defined in section 2 of the Ethics in Public Office Act, and including Ministers) who have a material interest in a matter to which their function relates, must (before, or after if not reasonably practical), furnish a statement in writing of those facts and the nature of the interest. In the case of the Ministers, this must be provided to both the Public Office Commission and the Taoiseach. (Section 14, Ethics in Public Office Act (1995, last amended in 2018))

Sanctions

Sanctions stipulated for late filing (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))
Sanctions stipulated for non-filing (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))
Sanctions stipulated for false disclosure (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))

Monitoring and Oversight

Depository body explicitly identified Yes. Statements are submitted to the Clerk, who then forwards a copy on to the Standards in Public Office Commission and to the office of the Taoiseach. (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Enforcement body explicitly identified Yes. The Standards in Public Office Commission is responsible for investigating and ruling on alleged non-compliance (Article 21, Ethics in Public Office Act (1995, last amended in 2018))
Some agency assigned responsibility for verifying submission No. Absent from legal framework.
Some agency assigned responsibility for verifying accuracy No. Investigated only when a complaint is lodged (Article 22, Ethics in Public Office Act (1995, last amended in 2018) Standards in Public Office Act 2001)

Public access to declarations

Public availability Yes. Register of members interests is published in the State Gazette and is available online via the Standards in Public Office Commission website (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Timing of information release specified Yes. The Register is published within 60 days of the registration date (usually 1 January) of every year (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Location(s) of access specified Yes. ocation is functionally specified (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Cost of access specified Yes. Online, published in government gazette (only the latter appears as a stipulation in the legislation) (Article 6, Ethics in Public Office Act (1995, last amended in 2018))

Members of Parliament

Disclosure items

Spouses and children included in disclosure No. Absent from legal framework. While not systematically declared, interests of spouses/children must be disclosed if they create a material influence/conflict (Section 7, Ethics in Public Office Act (1995, last amended in 2018))
Income and Assets
Real estate Yes. Any interest in land of the person concerned, including land in the State and land in any other jurisdiction, being an interest that exceeded in value €13,000 at any time during the appropriate period. This includes an interest in any contract for the purchase of land, whether or not a deposit or part payment has been made under the contract. It also includes an interest in any option held to purchase land, whether or not any consideration has been paid in respect thereof, or land in respect of which such an option has been exercised but which has not been conveyed. Note: It is not required to disclose information regarding his or her private home or that of a spouse and any subsidiary or ancillary land to such home that is not being used or developed primarily for commercial purposes. Also excluded is a holiday home and any other private home used by the person or his or her family and any land that is subsidiary or ancillary to it which is required for its amenity or convenience and is not being used or developed primarily for commercial purposes (Paragraph 1(4), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Movable assets No. Absent from legal framework.
Cash No. Absent from legal framework.
Loans and Debts No . Absent from legal framework. debts are not a separate category but can fall under material interests or contractual interests (Section 7, Ethics in Public Office Act (1995, last amended in 2018))
Income from outside employment/assets Yes. A remunerated trade, profession, employment, vocation or other occupation (other than that specified in paragraph 17) of the person concerned at any time during the appropriate period where the remuneration to the person, e.g. pay, pension, benefits-in-kind, rental income, etc., during the period exceeded €2,600. (Paragraph 1(1), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Incompatibilities
Gifts received as a public official Yes. A gift, or gifts from the same person, given to the person concerned during the appropriate period where the value, or the aggregate value, exceeded €650. (Paragraph 1(5a), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Private firm ownership and/or stock holdings Yes. A holding by the person concerned of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of €13,000 at any time during the appropriate period. Holding does not include money in a current, deposit or other similar account with a financial institution but does include a holding in unit trusts or managed funds (Paragraph 1(2), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Ownership of state-owned enterprises (SOEs) Yes. A holding by the person concerned of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of €13,000 at any time during the appropriate period. Holding does not include money in a current, deposit or other similar account with a financial institution but does include a holding in unit trusts or managed funds (Paragraph 1(2), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Holding government contracts Yes. Any contract, or contracts, for the supply of goods or services to a Minister of the Government or a public body during the appropriate period, to which the person concerned was a party or in which he or she was interested in any other way, directly or indirectly, if the aggregate value of the goods or services supplied to a Minister of the Government or a public body during the appropriate period exceeded €6,500 (Paragraph 1(8), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Board member, advisor, or company officer of private firm Yes. A directorship or shadow directorship of any company held by the person concerned at any time during the appropriate period. (Paragraph 1(3), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Post-employment No. Absent from legal framework.
Simultaneously holding policy-making position and policy-executing position No. Absent from legal framework.
Participating in official decision-making processes that affect private interests Yes. Members of either House who propose to speak or vote in proceedings (incl committee meetings) and have a material interest in the subject matter of the proceedings must declare this fact before or during their speech (if speaking), or make the declaration in writing and provide it to the clerk beforehand (if voting). (Section 7, Ethics in Public Office Act (1995, last amended in 2018))
Concurrent employment of family members in public sector No. Absent from legal framework.

Filing frequency

Filing required upon taking office No. Absent from legal framework.
Filing required upon leaving office No. Absent from legal framework.
Filing required annually Yes. A person, including an office holder, who is a member of Dáil or Seanad Éireann on 31 December in any year is required to furnish a statement of registrable interests to the Standards Commission by the following 31 January. The statement should cover any period(s) when the person was a member of either House during the preceding year. (Section 13(1), Ethics in Public Office Act (1995, last amended in 2018))
Ad hoc filing required upon change in assets or conflicts of interest Yes. Where registrable interests change a statement of this may be furnished to the relevant Clerk Members of either House who propose to speak or vote in proceedings (incl committee meetings) and have a material interest in the subject matter of the proceedings must declare this fact before or during their speech (if speaking), or make the declaration in writing and provide it to the clerk beforehand (if voting). (Section 29, Ethics in Public Office Act (1995, last amended in 2018) Section 7, Ethics in Public Office Act (1995, last amended in 2018))

Sanctions

Sanctions stipulated for late filing (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))
Sanctions stipulated for non-filing (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))
Sanctions stipulated for false disclosure (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))

Monitoring and Oversight

Depository body explicitly identified Yes. Statements are submitted to the Clerk and entered into the register of members interests. A copy is then forwarded to the Standards in Public Office Commission (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Enforcement body explicitly identified Yes. The Standards in Public Office Commission is responsible for investigating and ruling on alleged non-compliance (Article 21, Ethics in Public Office Act (1995, last amended in 2018))
Some agency assigned responsibility for verifying submission No. Absent from legal framework.
Some agency assigned responsibility for verifying accuracy No. Investigated only when a complaint is lodged (Article 22, Ethics in Public Office Act (1995, last amended in 2018))

Public access to declarations

Public availability Yes. Register of members interests is published in the State Gazette and is available online via the Standards in Public Office Commission website (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Timing of information release specified Yes. The Register is published within 60 days of the registration date (usually 1 January) of every year (Article 6, Ethics in Public Office Act (1995, last amended in 2018))
Cost of access specified Yes. Online, published in government gazette (only the latter appears as a stipulation in the legislation) (Article 6, Ethics in Public Office Act (1995, last amended in 2018))

Civil servants

Disclosure items

Spouses and children included in disclosure Yes. Additional interests that must be disclosed concern anything related to the spouse or children which could materially influence the individual concerned in relation to the performance of their office (Section 16 (1) 17(1), 18(1), Ethics in Public Office Act (1995, last amended in 2018))
Income and Assets
Real estate Yes. Any interest in land of the person concerned, including land in the State and land in any other jurisdiction, being an interest that exceeded in value €13,000 at any time during the appropriate period. This includes an interest in any contract for the purchase of land, whether or not a deposit or part payment has been made under the contract. It also includes an interest in any option held to purchase land, whether or not any consideration has been paid in respect thereof, or land in respect of which such an option has been exercised but which has not been conveyed. Note: It is not required to disclose information regarding his or her private home or that of a spouse and any subsidiary or ancillary land to such home that is not being used or developed primarily for commercial purposes. Also excluded is a holiday home and any other private home used by the person or his or her family and any land that is subsidiary or ancillary to it which is required for its amenity or convenience and is not being used or developed primarily for commercial purposes (Paragraph 1(4), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Movable assets No. Absent from legal framework.
Cash No. Absent from legal framework.
Loans and Debts No. Absent from legal framework.
Income from outside employment/assets Yes. A remunerated trade, profession, employment, vocation or other occupation (other than that specified in paragraph 17) of the person concerned at any time during the appropriate period where the remuneration to the person, e.g. pay, pension, benefits-in-kind, rental income, etc., during the period exceeded €2,600. (Paragraph 1(1), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Incompatibilities
Gifts received as a public official Yes. A gift, or gifts from the same person, given to the person concerned during the appropriate period where the value, or the aggregate value, exceeded €650. (Paragraph 1(5a), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Private firm ownership and/or stock holdings Yes. A holding by the person concerned of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of €13,000 at any time during the appropriate period. Holding does not include money in a current, deposit or other similar account with a financial institution but does include a holding in unit trusts or managed funds (Paragraph 1(2), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Ownership of state-owned enterprises (SOEs) Yes. A holding by the person concerned of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of €13,000 at any time during the appropriate period. Holding does not include money in a current, deposit or other similar account with a financial institution but does include a holding in unit trusts or managed funds (Paragraph 1(2), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Holding government contracts Yes. Any contract, or contracts, for the supply of goods or services to a Minister of the Government or a public body during the appropriate period, to which the person concerned was a party or in which he or she was interested in any other way, directly or indirectly, if the aggregate value of the goods or services supplied to a Minister of the Government or a public body during the appropriate period exceeded €6,500 (Paragraph 1(8), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Board member, advisor, or company officer of private firm Yes. A directorship or shadow directorship of any company held by the person concerned at any time during the appropriate period. (Paragraph 1(3), Second Schedule of Ethics in Public Office Act (1995, last amended in 2018))
Post-employment No. Absent from legal framework.
Simultaneously holding policy-making position and policy-executing position No. Absent from legal framework.
Participating in official decision-making processes that affect private interests Yes. Where a function falls to be performed by the public official, and where they or a connected person has a material interest in the the matter to which the function relates, must: - prepare and furnish in writing a statement of those facts to the relevant authority - not perform that function unless there are compelling reasons to do so (and those complelling reasons to do so must be furnished to the relevant authority before or as soon as posisble after the function has been performed). (Section 7, Ethics in Public Office Act (1995, last amended in 2018))
Concurrent employment of family members in public sector No. Absent from legal framework.

Filing frequency

Filing required upon taking office No. Absent from legal framework.
Filing required upon leaving office No. Absent from legal framework.
Filing required annually Yes. Designated public servants are required each year, during any part of which they occupy or occupied a designated position of employment in a public body, to prepare and furnish a statement in writing of their interests (Section 18(2a), Ethics in Public Office Act (1995, last amended in 2018))
Ad hoc filing required upon change in assets or conflicts of interest Yes. Where a function falls to be performed by the public official, and where they or a connected person has a material interest in the the matter to which the function relates, must: - prepare and furnish in writing a statement of those facts to the relevant authority - not perform that function unless there are compelling reasons to do so (and those complelling reasons to do so must be furnished to the relevant authority before or as soon as posisble after the function has been performed). (Section 7, Ethics in Public Office Act (1995, last amended in 2018))

Sanctions

Sanctions stipulated for late filing (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))
Sanctions stipulated for non-filing (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))
Sanctions stipulated for false disclosure (fines, administrative, and/or criminal) Yes. The Act makes general provision for complaints of non-compliance with any Article of the Act to be submitted to the Standards in Public Office Commission. The Commission then investigates the complaint (and has the power to compel witnesses to appear, have documents submitted before it etc). Although the Commission can simpy recommend remedial action, should anyone be found guilty of an offence under the Act, they are liable - - on summary conviction to a fine not exceeding Ł1000 or to imprisonment for a term not exceeding 6 months or to both, or - on conviction on indictment, to a fine not exceeding Ł20 000 or to imprisonment for a term not exceeding 3 years, or to both **note: the Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the commission, as well as outlined the investigative pricess in some detail, and so is included here for reference (Article 37, Ethics in Public Office Act (1995, last amended in 2018))

Monitoring and Oversight

Depository body explicitly identified Yes. For the Attorney General and desginated Directorships, statements are submitted directly to the Standards In Public Office Commission. For other desginated positions, the submission is to the "relevant authority" which is determined by the Minister (usually the superior of the individual concerned). (Articles 17(1), 18(2) & 19(2), Ethics in Public Office Act (1995, last amended in 2018))
Enforcement body explicitly identified Yes. The Standards in Public Office Commission is responsible for investigating and ruling on alleged non-compliance (Article 21, Ethics in Public Office Act (1995, last amended in 2018))
Some agency assigned responsibility for verifying submission No. Absent from legal framework.
Some agency assigned responsibility for verifying accuracy No. Investigated only when a complaint is lodged (Article 22, Ethics in Public Office Act (1995, last amended in 2018))

Public access to declarations

Public availability No. Absent from legal framework. declarations of designated public servants are not public, unlike MPs. = intentional confidentiality design (Sections 17–19, Ethics in Public Office Act 1995)
Timing of information release specified No. Absent from legal framework. declarations of designated public servants are not public, unlike MPs. = intentional confidentiality design (Sections 17–19, Ethics in Public Office Act 1996)
Location(s) of access specified No. Absent from legal framework. declarations of designated public servants are not public, unlike MPs. = intentional confidentiality design (Sections 17–19, Ethics in Public Office Act 1997)
Cost of access specified No. Absent from legal framework. declarations of designated public servants are not public, unlike MPs. = intentional confidentiality design (Sections 17–19, Ethics in Public Office Act 1998)

Legislation

Ethics in Public Office Act of 1995_ENG (English)pdf

*Last update: 2017

Conflict of Interest

Irish regulations on conflicts of interests are made in separate laws for all public officials. The Constitution of Ireland (1937, last amended 2015) specifies that the Head of State shall not hold any outside employment or emolument. The respective laws for Ministers and Members of Parliament make a general obligation to avoid conflicts of interests. Members of Parliament are restricted from accepting gifts by the Code of Conduct for Members of Seanad Éireann (2002). Moreover, the Constitution impedes them to simultaneously hold a position in both the House of the Oireachtas. Meanwhile, the Code of Conduct for Office Holders (2001) restricts Ministers from carrying out directorship or advisory positions in private companies. Similarly, the Civil Service Code of Standards and Behaviour (2001, last amended 2008) restricts Civil Servants from holding board memberships, and government contracts. Beyond this, they may not accept positions outside the Civil Service or in a consultative function for 12 months after retirement.

No monitoring or enforcement body and sanctions are specified for the Head of State. The Ethics in Public Office Act (1995, last amended 2016) foresees fines or imprisonment of up to three years in the case of violations by Ministers, Members of Parliament, or Civil Servants. The Standards in Public Office Commission is responsible for the enforcement of sanctions amongst all three of these officials, and functions as monitoring body for Ministers and MPs. The respective departments and offices are responsible for monitoring amongst Civil Servants.

Quantitative Data

Primary Metric

201220152016201720202024Trend
Restrictions181818184050
Sanctions0000042
Monitoring and Oversight252525252575

Alternative Metric

201220152016201720202024Trend
Head of State10101010710
Ministers474343431769
Members of Parliament00005761
Civil servants0333782

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Head of State

Restrictions

General restriction on conflict of interest No. Absent from legal framework.
Accepting gifts No. Absent from legal framework.
Private firm ownership and/or stock holdings No. Absent from legal framework.
Ownership of state-owned enterprises (SOEs) No. Absent from legal framework.
Holding government contracts Yes. The President shall not hold any other office or position of emolument. (Constitution of the Republic of Ireland of 1937 (as of 2024), Art. 12 (6) 3°)
Board member, advisor, or company officer of private firm Yes. The President shall not hold any other office or position of emolument. (Constitution of the Republic of Ireland of 1937 (as of 2024), Art. 12 (6) 3°)
Post-employment No. Absent from legal framework.
Simultaneously holding policy-making position and policy-executing position Yes. The President shall not be a member of either House of the Oireachtas (Parliament). (Constitution of the Republic of Ireland of 1937 (as of 2024), Art. 12 (6) 1°)
Participating in official decision-making processes that affect private interests No. Absent from legal framework.
Assisting family or friends in obtaining employment in public sector No. Absent from legal framework.

Sanctions

Fines are stipulated for violations of COI regulations restricting behavior No. Absent from legal framework.
Administrative sanctions are stipulated for violations of COI regulations restricting behavior No. Absent from legal framework.
Penal sanctions are stipulated for violations of COI regulations restricting behavior No. Absent from legal framework.

Monitoring and Oversight

Monitoring body specified (guidance, training, data tracking) No. Absent from legal framework.
Enforcement body specified (sanctions, hearings) No. Absent from legal framework.

Ministers

Restrictions

General restriction on conflict of interest Yes. Office holders should not engage in any activities that could reasonably be regarded as interfering or being incompatible with the full and proper discharge by them of the duties of their office. (Code of Conduct for Office Holders of 2003 (as of 2024), Items 1.2 and 2.2.4)
Accepting gifts Yes. Where a gift the value of which exceeds EUR 650 is given to an office holder by virtue of his or her office, the gift will be deemed to be a gift given to the State and vested in the Minister. The office holder shall, as soon as may be, inform the Secretary to the Government of the gift and shall retain custody of the property on behalf of the State until arrangements are made for the correct disposal of the gift. (Ethics in Public Office Act of 1995 (as of 2024), Section 15 Code of Conduct for Office Holders of 2003 (as of 2024), Item 2.2.8)
Private firm ownership and/or stock holdings Yes. A holding by an office holder (in this case, Minister) of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of EUR 13,000 at any time during the appropriate period is a registrable interest of the purposes of the Ethics in Public Office Act. (Ethics in Public Office Act of 1995 (as of 2024), Second Schedule, Section 1 (2) Code of Conduct for Office Holders of 2003 (as of 2024), Appendix 2, Section 1 (b))
Ownership of state-owned enterprises (SOEs) No. Absent from legal framework. (Ethics in Public Office Act of 1995 (as of 2024), First Schedule, Section 1 (11))
Holding government contracts No. Absent from legal framework.
Board member, advisor, or company officer of private firm Yes. Office holders (in this case, Ministers) should not hold company directorships carrying remuneration. Even if remuneration is not paid, it is regarded as undesirable for them to hold directorships. A resigning director may enter into an arrangement whereby a company would agree to his/her re-appointment as a director upon ceasing to be an office holder. Additionally, a directorship or shadow directorship of any company held by the office holder concerned at any time during the appropriate period is a registrable interest. (Code of Conduct for Office Holders of 2003 (as of 2024), Item 2.2.4 Ethics in Public Office Act of 1995 (as of 2024), Second Schedule, Section 1 (3))
Post-employment No. There is no hard restriction on post-employment. Rather, there is suggestion that office holders, in taking up appointments on leaving office, should be careful to avoid any real or apparent conflict of interest with the office they formerly occupied. The Code of Conduct stipulates that particular care should be taken in the first few months following departure from office and that office holders should act in a way which ensures it could not be reasonably concluded that they were influenced by the hope or expectation of future employment with the firm or organisation concerned, or that an unfair advantage would be conferred in a new appointment by virtue of, for example, access to official information the office holder previously enjoyed. (Code of Conduct for Office Holders of 2003 (as of 2024), Item 2.2.4)
Simultaneously holding policy-making position and policy-executing position No. Rather the opposite. The Taoiseach (Prime Minister), the Tánaiste and the member of the Government (i.e. Minister) who is in charge of the department of finance must be members of dáil Éireann. The other members of the Government must be members of dáil Éireann or seanad Éireann, but not more than two may be members of seanad Éireann. (Constitution of the Republic of Ireland of 1937 (as of 2024), Art. 28 (1) (2) (7))
Participating in official decision-making processes that affect private interests No. There is no restriction on participation in decision-making. A Minister of the Government or a Minister of State who proposes to perform a function of his or her office and who has actual knowledge that he or she or a connected person or another office holder, has a material interest in a matter to which the function relates shall, before or, if that is not reasonably practicable, as soon as may be after such performance, prepare and furnish to the Taoiseach and the Commission, a statement in writing of those facts and of the nature of the interest. (Ethics in Public Office Act of 1995 (as of 2024), Section 14 (1))
Assisting family or friends in obtaining employment in public sector No. Absent from legal framework.

Sanctions

Fines are stipulated for violations of COI regulations restricting behavior Yes. A person guilty of an offence under the Ethics Act shall be liable: (a) on summary conviction, to a fine not exceeding Ł1,000 or to imprisonment for a term not exceeding 6 months or to both, or (b) on conviction on indictment, to a fine not exceeding Ł20,000 or to imprisonment for a term not exceeding 3 years or to both. (Ethics in Public Office Act of 1995 (as of 2024), Section 37)
Administrative sanctions are stipulated for violations of COI regulations restricting behavior No. Absent from legal framework.
Penal sanctions are stipulated for violations of COI regulations restricting behavior Yes. A person guilty of an offence under the Ethics Act shall be liable: (a) on summary conviction, to a fine not exceeding Ł1,000 or to imprisonment for a term not exceeding 6 months or to both, or (b) on conviction on indictment, to a fine not exceeding Ł20,000 or to imprisonment for a term not exceeding 3 years or to both. The Standards in Public Office Act (2001) provides for a broader range of complaints to be brought before the Standards in Public Office Commission, as well as outlines the investigative pricess in some detail, and so is included here for reference. (Ethics in Public Office Act of 1995 (as of 2024), Section 37)

Monitoring and Oversight

Monitoring body specified (guidance, training, data tracking) Yes. The Standards in Public Office Commission shall, after consultation with the respective Parliamentary Committees, draw up and publish to persons (other than members who are not office holders) to whom section 4 (1) (a) of the Ethics Act of 2001 or a provision of Part II, III or IV applies guidelines concerning the steps to be taken by such persons to ensure compliance by them with that section and this Act generally. The Commission may also give advice on the application of the Act, at the request of a person (other than a member who is not an office holder). (Ethics in Public Office Act of 1995 (as of 2024), Section 25 Standards in Public Office Act of 2001 (as of 2024), Section 10)
Enforcement body specified (sanctions, hearings) Yes. The Standards in Public Office Commission is responsible for investigating and ruling on alleged non-compliance. (Ethics in Public Office Act of 1995 (as of 2024), Section 21)

Members of Parliament

Restrictions

General restriction on conflict of interest Yes. Members of the Oireachtas (i.e. Parliament, composed of Dáil Eireann and Seanad Éireann) must base their conduct on a consideration of the public interest and are individually responsible for preventing conflicts of interest. Members must endeavour to arrange their private financial affairs to prevent such conflicts of interest arising and must take all reasonable steps to resolve any such conflict quickly and in a manner which is in the best interests of the public. (Code of Conduct for Members of Dáil Eireann other than Office Holders of 2002 (as of 2024), Art. 4 Code of Conduct for Members of Seanad Éireann of 2002 (as of 2024), Art. 5)
Accepting gifts Yes. Members must not accept a gift that may pose a conflict of interest or which might interfere with the honest and impartial exercise of their official duties. Members may accept incidental gifts and customary hospitality. (Code of Conduct for Members of Dáil Eireann other than Office Holders of 2002 (as of 2024), Art. 8 Code of Conduct for Members of Seanad Éireann of 2002 (as of 2024), Art. 8)
Private firm ownership and/or stock holdings Yes. A Member shall, not later than the following 31 January, prepare and furnish to the Commission a statement in writing, in such form as may be determined by the Clerk after consultation with the Committee and the Commission or in a form to the like effect, of his or her registrable interests and containing appropriate information in relation to such matters (if any). A holding by a Member of shares, bonds, debentures, or other like investments in any particular company or other enterprise or undertaking, with an aggregate nominal or market value in excess of EUR 13,000 at any time during the appropriate period is a registrable interest of the purposes of the Ethics in Public Office Act. (Ethics in Public Office Act of 1995 (as of 2024), Section 5 (1) and Second Schedule, Section 1 (2) Code of Conduct for Members of Dáil Eireann other than Office Holders of 2002 (as of 2024), Art. 7 Code of Conduct for Members of Seanad Éireann of 2002 (as of 2024), Art. 7)
Ownership of state-owned enterprises (SOEs) No. Absent from legal framework.
Holding government contracts No. Absent from legal framework.
Board member, advisor, or company officer of private firm Yes. A directorship or shadow directorship of any company held by the Member of Parliment at any time during the appropriate period is a registrable interest. (Ethics in Public Office Act of 1995 (as of 2024), Second Schedule, Section 1 (3) Code of Conduct for Members of Dáil Eireann other than Office Holders of 2002 (as of 2024), Art. 7 Code of Conduct for Members of Seanad Éireann of 2002 (as of 2024), Art. 7 GRECO Fourth Round Second Addendum to the Second Compliance Report on Ireland (2025).)
Post-employment No. Absent from legal framework.
Simultaneously holding policy-making position and policy-executing position Yes. If a member of either house of the Oireachtas be elected President, s/he shall be deemed to have vacated his/her seat in that House. (Constitution of the Republic of Ireland of 1937 (as of 2024), Art. 12 (2))
Participating in official decision-making processes that affect private interests No. Absent from legal framework.
Assisting family or friends in obtaining employment in public sector No. Absent from legal framework.

Sanctions

Fines are stipulated for violations of COI regulations restricting behavior Yes. A person guilty of an offence under the Ethics Act shall be liable: (a) on summary conviction, to a fine not exceeding Ł1,000 or to imprisonment for a term not exceeding 6 months or to both, or (b) on conviction on indictment, to a fine not exceeding Ł20,000 or to imprisonment for a term not exceeding 3 years or to both. (Ethics in Public Office Act of 1995 (as of 2024), Section 37)
Administrative sanctions are stipulated for violations of COI regulations restricting behavior No. Absent from legal framework.
Penal sanctions are stipulated for violations of COI regulations restricting behavior No. The members of each house of the Oireachtas shall, except in case of treason as defined in the Constitution, felony or breach of the peace, be privileged from arrest in going to and returning from, and while within the precincts of, either House, and shall not, in respect of any utterance in either House, be amenable to any court or any authority other than the House itself. (Constitution of the Republic of Ireland of 1937 (as of 2024), Art. 15 (13))

Monitoring and Oversight

Monitoring body specified (guidance, training, data tracking) Yes. The Standards in Public Office Commission shall, after consultation with the respective Parliamentary Committees, draw up and publish to persons (other than members who are not office holders) to whom section 4 (1) (a) of the Ethics Act of 2001 or a provision of Part II, III or IV applies guidelines concerning the steps to be taken by such persons to ensure compliance by them with that section and this Act generally. The Commission may also give advice on the application of the Act, at the request of a person (other than a member who is not an office holder). (Ethics in Public Office Act of 1995 (as of 2024), Section 25 Standards in Public Office Act of 2001 (as of 2024), Section 10)
Enforcement body specified (sanctions, hearings) Yes. The Standards in Public Office Commission is responsible for investigating and ruling on alleged non-compliance. (Ethics in Public Office Act of 1995 (as of 2024), Section 21)

Civil servants

Restrictions

General restriction on conflict of interest Yes. Civil servants may not at any time engage in, or be connected with, any outside business or activity which would in any way conflict with the interests of their Departments/Offices, or be inconsistent with their official positions, or tend to impair their ability to carry out their duties as civil servants. (Civil Service Code of Standards and Behaviour (as of 2024), Item 14.1)
Accepting gifts Yes. Civil servants should not receive benefits of any kind from a third party which might reasonably be seen to compromise their personal judgement or integrity. The overriding concern is that the actions of civil servants be above suspicion and not give rise to any actual or potential conflict of interest, and that their dealings with commercial and other interests should bear the closest possible scrutiny. (Civil Service Code of Standards and Behaviour (as of 2024), Item 16)
Private firm ownership and/or stock holdings No. Absent from legal framework.
Ownership of state-owned enterprises (SOEs) No. Absent from legal framework.
Holding government contracts Yes. A civil servant should not seek contracts with Government Departments or Offices for the supply of goods or services (other than for employment) either for his or her own benefit, or for any partnership or company with which he or she has an involvement in his or her private capacity or on behalf of other persons or organisations. Civil servants shall not negotiate or arbitrate in any matter affecting a Government contract or the purchase from or sale of goods to the State where, in their private capacities, they are interested either as principals or as shareholders in a company being one of the principals in the matter under consideration. (Civil Service Code of Standards and Behaviour (as of 2024), Items 19.1 and 19.5)
Board member, advisor, or company officer of private firm Yes. Civil servants may not at any time engage in, or be connected with, any outside business or activity which would in any way conflict with the interests of their Departments/Offices, or be inconsistent with their official positions, or tend to impair their ability to carry out their duties as civil servants. A civil servant who enters into any undertaking, or who holds any outside interest or participates in any outside business affecting, or likely to affect, a State contract or the purchase or sale of State property must immediately disclose the nature and extent of his or her interest to the Secretary General or Head of Office. A civil servant should not accept a directorship (except as a nominee of a Minister) in any company holding a Government contract or in a company which may reasonably be expected to hold such a contract in future. (Civil Service Code of Standards and Behaviour (as of 2024), Items 14.1 and 19.4)
Post-employment Yes. Any civil servant intending to be engaged in or connected with: (i) any outside business with which he or she had official dealings, or (ii) any outside business that might gain an unfair advantage over its competitors by employing him or her, must inform the appropriate authority of such an intention. Additionally, civil servants who hold positions which are “designated positions” for purposes of the Ethics Acts shall not, within twelve months of resigning or retiring from the service: accept an offer of appointment from an employer outside the Civil Service or accept an engagement in a particular consultancy project, where the nature and terms of such appointment or engagement could lead to a conflict of interest, without first obtaining approval from the appropriate authority. (Civil Service Code of Standards and Behaviour (as of 2024), Item 20.2)
Simultaneously holding policy-making position and policy-executing position Yes. Civil servants are not permitted to seek a nomination or to stand for election to either House of the Oireachtas or to the European Parliament. This restriction applies to all categories of staff. Civil servants above clerical level cannot stand for local election. All civil servants above clerical level are totally debarred from engaging in any form of political activity. (Civil Service Code of Standards and Behaviour (as of 2024), Item 5.2)
Participating in official decision-making processes that affect private interests Yes. Civil servants are not allowed to use their official positions to benefit themselves or others with whom they have personal, family, business or other ties. (Civil Service Code of Standards and Behaviour (as of 2024), Item 13)
Assisting family or friends in obtaining employment in public sector Yes. Civil servants are not allowed to use their official positions to benefit themselves or others with whom they have personal, family, business or other ties. (Civil Service Code of Standards and Behaviour (as of 2024), Item 13)

Sanctions

Fines are stipulated for violations of COI regulations restricting behavior Yes. Where the appropriate authority (within the meaning of the Civil Service Regulation Act, 1956, but excluding a Minister of the Government) in relation to a civil servant considers that the civilservant may have contravened Part IV, the authority may make a complaint in writing in relation to the matter to the Commission. A person guilty of an offence under the Ethics Act shall be liable: (a) on summary conviction, to a fine not exceeding Ł1,000 or to imprisonment for a term not exceeding 6 months or to both, or (b) on conviction on indictment, to a fine not exceeding Ł20,000 or to imprisonment for a term not exceeding 3 years or to both. (Ethics in Public Office Act of 1995 (as of 2024), Sections 22 (4) (d) and 37)
Administrative sanctions are stipulated for violations of COI regulations restricting behavior No. Absent from legal framework.
Penal sanctions are stipulated for violations of COI regulations restricting behavior Yes. Where the appropriate authority (within the meaning of the Civil Service Regulation Act, 1956, but excluding a Minister of the Government) in relation to a civil servant considers that the civilservant may have contravened Part IV, the authority may make a complaint in writing in relation to the matter to the Commission. A person guilty of an offence under the Ethics Act shall be liable: (a) on summary conviction, to a fine not exceeding Ł1,000 or to imprisonment for a term not exceeding 6 months or to both, or (b) on conviction on indictment, to a fine not exceeding Ł20,000 or to imprisonment for a term not exceeding 3 years or to both. (Ethics in Public Office Act of 1995 (as of 2024), Sections 22 (4) (d) and 37)

Monitoring and Oversight

Monitoring body specified (guidance, training, data tracking) Yes. In general, Departments and Offices should monitor the acceptance of outside appointments by civil servants and former civil servants. (Civil Service Code of Standards and Behaviour (as of 2024), Item 20.3)
Enforcement body specified (sanctions, hearings) Yes. The Standards in Public Office Commission is responsible for investigating and ruling on alleged non-compliance. (Ethics in Public Office Act of 1995 (as of 2024), Section 21)

Legislation

Constitution of the Republic of Ireland of 1937 (English)pdf
Ethics in Public Office Act No. 22 of 1995 (English)pdf
Code of Conduct for Office Holders of 2003 (English)pdf
Code of Conduct for Members of Dáil Éireann of 2002 (English)pdf
Code of Conduct for Members of Seanad Éireann of 2002 (English)pdf
Civil Service Code of Standards and Behaviour (English)pdf
Standards in Public Office Act of 2001 (English)pdf

*Last update: 2017

Freedom of Information

Access to information in Ireland is established by the Freedom of Information Act (2014, amended 2016). The definition of a FOI body is broad, although the Minister may exclude bodies from the general definition, and exclude classes of records within specified public bodies. Companies for which the majority of shares are held on behalf of Minister of the Government are specifically included. Only administrative records of courts are covered.

Specific exemptions to disclosure are outlined in the aforementioned FOI law, Official Secrets Act (1963), and the Data Protection Act (1988, amended 2016). There are public interest overrides to several exemptions but no broad override.

A request can be made to the head of the department in question, asking them to review a refusal to provide information as per the original request. An application can be made to the Information Commissioner to review a request for information. The Commissioner can affirm, vary or annul the original decision. The Commissioner's decisions are binding. Following a review by the Information Commissioner, an appeal can be made to the High Court against the decision.

The FOI Act provides the Information Commissioner with significant powers to allow him/her to carry out their function of reviewing the decisions of public bodies. Both fines and criminal sanctions may be imposed by the Commissioner, but there is no public body with the mandate to oversee FOI implementation.

Quantitative Data

Primary Metric

201220152016201720202024Trend
Scope and Coverage6987878710093
Information access and release4225252542100
Exceptions and Overrides5050505050100
Sanctions for non-compliance33000067
Monitoring and Oversight171717171750

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Scope and Coverage

Scope of disclosure

Existence of legal right to access Yes. 11. (1) Subject to this Act, every person has a right to and shall, on request therefor, be offered access to any record held by an FOI body and the right so conferred is referred to in this Act as the right of access. (Section 11 Freedom of Information Act 2014, amended 2024)
"Information" or "Documents" is defined Yes. “record” includes— (a) a book or other written or printed material in any form (including in any electronic device or in machine readable form), (b) a map, plan or drawing, (c) a disc, tape or other mechanical or electronic device in which data other than visual images are embodied so as to be capable, with or without the aid of some other mechanical or electronic equipment, of being reproduced from the disc, tape or other device, (d) a film, disc, tape or other mechanical or electronic device in which visual images are embodied so as to be capable, with or without the aid of some other mechanical or electronic equipment, of being reproduced from the film, disc, tape or other device, and (e) a copy or part of any thing which falls within paragraph (a), (b), (c) or (d), and a copy, in any form, of a record shall be deemed, for the purposes of this Act, to have been created at the same time as the record; (Section 2 Freedom of Information Act 2014, amended 2024)
Proactive disclosure is specified Yes. The FOIA and its associated Model Publication Scheme and Guidance require proactive publication of a wide range of information about a public body. (Section 8 Freedom of Information Act 2014, amended 2024 Freedom of Information Model Publication Scheme October 2015 Freedom of Information Model Publication Scheme Guidance October 2015)

Coverage of public and private sectors

Executive branch Yes. The definition of a public authority is broad, although the Minister may exclude bodies from the general definition, and exclude classes of records within specified public bodies. (Section 6(1) Freedom of Information Act 2014, amended 2024)
Legislative branch Yes. The definition of a public authority is broad, although the Minister may exclude bodies from the general definition, and exclude classes of records within specified public bodies. (Section 6(1) Freedom of Information Act 2014, amended 2024)
Judicial branch Yes. Only administrative records of courts are covered (Section 42(a)(ii)(II) Freedom of Information Act 2014, amended 2024)
Other public bodies Yes. The definition of a public authority is broad, although the Minister may exclude bodies from the general definition, and exclude classes of records within specified public bodies. (Section 6(1) Freedom of Information Act 2014, amended 2024)
Private sector No. Private companies are not included in the legislation, unless owned by a Ministry or being deemed prescribed by the Ministry: The Minister may prescribe for the purposes of subsection (1) any of the following: (a) an entity, being— (i) a company established under the Companies Acts in pursuance of powers conferred by or under another enactment, or (ii) any other entity, whether financed wholly or partly, or directly or indirectly, by means of moneys provided, or loans made or guaranteed, by a Minister of the Government or the issue of shares held by or on behalf of a Minister of the Government; (b) any other entity on which functions in relation to the general public or a class of the general public stand conferred by any enactment (but only in respect of those functions); (c) a subsidiary (within the meaning of the Companies Acts) of, or any entity directly or indirectly controlled by, an entity referred to in this subsection; (d) an entity (being a body corporate) that directly or indirectly controls any entity referred to in this subsection. (Section 7(6) Freedom of Information Act 2014, amended 2024)

Access to specific documents (subject to reactive and/or proactive disclosure)

Draft legal instruments Yes. There is no explicit requirement to publish draft legislation although it is increasingly happening in practice. Draft laws fall within the remit of the FOIA and thus are available via a FOI request. (Section 2 Freedom of Information Act 2014, amended 2024)
Enacted legal instruments Yes. After signing a law, the President must promulate it under the Constitution. Enacted legislation falls within the remit of the FOIA and thus laws available via a FOI request. (Article 13(3)(2) Constitution of Ireland, 1937 Section 2 Freedom of Information Act 2014, amended 2024)
Annual budgets Yes. Public bodies have to proactively publish financial statements, including annual accounts, and any regular update statements. The government's annual budget is published for annual budget laws. (Section 8(7) Freedom of Information Act 2014, amended 2024 Annex 1 Freedom of Information Model Publication Scheme Guidance Oct 2015 Annual Budget laws)
Annual chart of accounts (actual expenditures) Yes. Public bodies have to proactively publish financial statements, including annual accounts, and any regular update statements. (Section 8(7) Freedom of Information Act 2014, amended 2024 Annex 1 Freedom of Information Model Publication Scheme Guidance Oct 2015)
Annual reports of public entities and programs Yes. Public bodies have to proactively publish corporate plans and strategies and their annual report. (Section 8(7) Freedom of Information Act 2014, amended 2024 Annex 1 Freedom of Information Model Publication Scheme Guidance Oct 2015)

Information access and release

Procedural access

Universal access (agencies, citizens and non-citizens) Yes. Everyone has the right to access public information, subject to the provisions of the law. The law does not differentiate between natural or legal persons, but it can be inferred by the spirit of the law that both persons are able to fill the request, and this happens in practice. (Section 11(1) Freedom of Information Act 2014, amended 2024)
Type of request is specified (written, electronic, oral) Yes. A person who wishes to request information must make a request, in writing or in such other form as may be determined. They must explicitly state they are making an FOI application under the FOIA. (Section 12(1) Freedom of Information Act 2014, amended 2024)
Assistance to requesters must be provided by law (includes barriers due to language differences, illiteracy, complexity of requests, etc.) Yes. An FOI body must give reasonable assistance to a person requesting information in relation to the making of the FOI request for access to the record, and if the person has a disability. An application for information cannot be refused, unless the requester has been offered help to amend the request for re-submission such that it no longer gets rejected. (Section 11(2) and Section 15(4) Freedom of Information Act 2014, amended 2020)
Cost of access is specified (free, request fees, photocopying costs, other administrative costs) Yes. There are 5 hours free search and retrieval and €20 per hour thereafter plus appeals fees and copying costs. (Section 27(1) Freedom of Information Act 2014, amended 2020 Section 3 Freedom of Information Act (Fees) (No. 2) Regulation 2014)

Deadlines for release of information

20-day response deadline Yes. A response must be provided within 4 weeks. (Section 13(1) Freedom of Information Act 2014, amended 2020)
Agency granted right to extend response time Yes. The public body can extend the timeframe by a further 4 weeks for voluminous requests or requests for information about which there is already a lot of requests outstanding making it impossible to respond in the original timeframe. (Section 14(1) Freedom of Information Act 2014, amended 2020)
Maximum total response time of no more than 40 days Yes. The total period allowed is 8 weeks and the law stipulates that a week is 5 days (ie weekends are disregarded). (Section 2(1), Section 13(1) and Section 14(1) Freedom of Information Act 2014, amended 2020)

Exceptions and Overrides

Exemptions to disclosure

Existence of secrecy/states secrets law Yes. Official Secrets Act 1963 (Official Secrets Act 1963)
Existence of personal privacy/data law Yes. Data Protection Act, 2018 (Data Protection Act, 2018)
Specific exemptions to disclosure Yes. Exemptions include information about meetings of government, the deliberations, functions and negotiations of FOI bodies, certain parliamentary and court information law enforcement, public safety, security, defence and international relations, official secrets, commercially sensitive information, personal information, information which prejudices the effectiveness of tests, examinations, investigations; matters relating to Northern Ireland; information given to the public body in confidence; information about research being or to be carried out by or on behalf of a public body. (Sections 28-40 Freedom of Information Act 2014, amended 2020 Section 2 and Section 8 Data Protection Act 2018 Section 5 Official Secrets Act 1963)
Public Interest test: Specified exemptions to disclosure may be overridden in cases where disclosure of information benefits the public interest.

Appeals

Appeals allowed within public entities Yes. A request can be made to the head of the department in question, asking them to review a refusal to provide information as per the original request. (Section 21(1) Freedom of Information Act 2014, amended 2020)
Independent, non-judicial appeals mechanism, e.g., information commissioner. Does not include Ombudsman unless appeals decisions are binding. Yes. An application can be made to the Information Commissioner to review a request for information. The Commissioner can affirm, vary or annul the original decision. The Commissioner's decisions are binding. (Section 22 Freedom of Information Act 2014, amended 2020)
Judicial appeals mechanism Yes. Following a review by the Information Commissioner, an appeal can be made to the High Court against the decision. (Section 24(1) Freedom of Information Act 2014, amended 2020)

Sanctions for non-compliance

Administrative sanctions are specified for violations of disclosure requirements No. A person who without lawful excuse and with intention to deceive destroys or materially alters a record shall be guilty of an offence and be liable on summary conviction to a class B fine (this is a fine not exceeding €4500). (Section 52 Freedom of Information Act 2014, amended 2020 Section 3 Fines Act 2010, amended 2014)
Fines are specified for violations of disclosure requirements Yes. A person who without lawful excuse and with intention to deceive destroys or materially alters a record shall be guilty of an offence and be liable on summary conviction to a class B fine (this is a fine not exceeding €4500). (Section 52 Freedom of Information Act 2014, amended 2020 Section 3 Fines Act 2010, amended 2014)
Criminal sanctions are specified for violations of disclosure requirements Yes. Anyone who hinders the Commissioner in the performance of his review or investigative functions is guilty of an offence and may have a fine imposed or be imprisoned for a term not more than 6 months. (Section 45(7) Freedom of Information Act 2014, amended 2020)

Monitoring and Oversight

Information officers must be appointed in public agencies Yes. The head of an agency is considered responsible for FOI obligations. But he or she may delegate in writing to a member of the staff of the FOI body concerned any of the functions of the head under this Act  (Section 20(1) Freedom of Information Act 2014, amended 2020)
Public body that is responsible for applying sanctions Yes. The FOI Act provides the Information Commissioner with significant powers to allow him/her to carry out their function of reviewing the decisions of public bodies. If s/he considers a decision to be inadequate, s/he may, require that a new one be issued. S/he may also require any person considered to have information relevant to a case or investigation to provide it and has powers to enter premises occupied by a public body to obtain records (documents). Anyone who hinders the Commissioner in the performance of his/her review or investigative functions is guilty of an offence and may have a fine imposed or be imprisoned for a term not more than 6 months. (Section 45 Freedom of Information Act 2014, amended 2020)
Public body that is responsible for public outreach (raising public awareness) No. Absent from legal framework.
Nodal agency for RTI (implementation support/compliance within public sector). Does not include Ombudsman. Yes. Ministry for Public Expenditure and Reform (Section 2(1) Freedom of Information Act 2014, amended 2020)
Ombudsman involvement in implementation is specified by law No. Absent from legal framework.
Reporting of data and/or implementation is required No. Absent from legal framework.

Legislation

Constitution of the Republic of Ireland of 1937_ENG (English)pdf
Freedom of Information Act of 2014_ENG (English)pdf
Freedom of Information Act of 2014 (Fees) (No. 2) Regulations_ENG (English)pdf
Freedom of Information Model Publication Scheme Guidance 2016_ENG (English)pdf
Data Protection Act of 2018_ENG (English)pdf
Official Secrets Act of 1963_ENG (English)pdf
Fines Act of 2010_ENG (English)pdf

*Last update: 2017

Public Procurement

The Irish public procurement system is regulated by the European Communities (Award of Public Authorities' Contracts) Regulations 2006 - SI 329/2006 and European Communities (Award of Contracts by Utility Undertakings) 2007 – SI 50/2007, European Union (Award of Contracts relating to Defence and Security) Regulations – SI 62/2012, and there are also other guidelines to regulate thresholds etc. The public procurement body is the Office of Government Procurement which is located under the Department of Public Expenditure and Reform.

The lowest minimum thresholds for conducting a public procurement tender are:

▪         EUR 25000 for goods

▪         EUR 50000 for works

▪         EUR 25000 for services

The minimum number of bidders is 5 for restricted procedures,and 3 for negotiated and competitive dialog procedures. The minimum submission period is 35 days for open procedures, 30 days for restricted procedures and 30 for negotiated procedures from dispatch date. The final beneficial owners do not have to be disclosed when placing a bid.

There is no case for preferential treatment. However, there are several options for bid exclusion: conviction for certain offences (corruption, fraud, money laundering, participation in criminal organization). Bids can be also excluded because of abnormally low bid prices.

In the bid evaluation phase, there are conflict of interest restrictions on the composition of the evaluation committee. However, no form of independence of  the contracting authority is mandated for the evaluation committee.

There is no indication of a payable fee in case of an arbitration procedure, and arbitration court decisions are not available publicly either.

Quantitative Data

Primary Metric

201220152016201720202024Trend
Scope7370727685
Information availability1818183143
Evaluation7575756969
Open competition2222565675
Institutional arrangements3636363629

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Scope

Threshold - lowest PP

What is the minimum contract value above which the public procurement law is applied? (Product type GOODS) EUR 50,000. Goods contracts must be advertised on eTenders from EUR 50,000; above EU thresholds (currently EUR 143,000 for central government and EUR 221,000 for sub‑central authorities, excl. VAT), they must also be advertised in the OJEU and follow the full EU procedures. (Circular 05/2023, para. 2.1; S.I. 284/2016, Regs. 26, 51–52)
What is the minimum contract value above which the public procurement law is applied? (Product type WORKS) EUR 200,000. Works contracts must be advertised on eTenders from EUR 200,000; above the EU works threshold of EUR 5,538,000 they must also be advertised in the OJEU and follow the full EU procedures. (Circular 05/2023, para. 2.2; S.I. 284/2016, Regs. 26, 27, 51–52)
What is the minimum contract value above which the public procurement law is applied? (Product type SERVICES) EUR 50,000. For service contracts, the same national threshold as for goods applies: from EUR 50,000 contracts should be advertised on eTenders; from EUR 143,000/216,000 (central/sub‑central) the EU rules and OJEU publication are required, with a specific EUR 750,000 EU threshold for light‑touch social and other specific services. (Circular 05/2023, para. 2.1; S.I. 284/2016, Regs. 26, 51–52)

Threshold - by PP type

What are the minimum application thresholds for the procurement type? (Entity: PUBLIC SECTOR) EUR 50,000. For contracting authorities covered by S.I. 284/2016, goods and services contracts must be advertised on eTenders from EUR 50,000 and works from EUR 200,000; above EU thresholds, the full EU procedures and OJEU publication apply. (Circular 05/2023, paras. 2.1–2.2; S.I. 284/2016, Regs. 26, 51–52)
What are the minimum application thresholds for the procurement type? (Entity: UTILITIES) EUR 443,000. Utilities contracts in water, energy, transport and postal services are regulated by S.I. 286/2016; contracts above EU utilities thresholds (approx. EUR 443,000 for supplies/services and EUR 5,538,000 for works) must be advertised in OJEU and follow utilities procedures, while below‑threshold contracts follow national rules and good practice. (S.I. 286/2016, Regs. 4, 17–18; EU thresholds 2024 as reflected in national guidance)
What are the minimum application thresholds for the procurement type? (Entity: DEFENCE) EUR 443,000. Defence and security procurement is regulated by S.I. 62/2012; contracts meeting or exceeding the sectoral EU thresholds for supply, service and works contracts in defence/security must follow these regulations and be advertised in OJEU, while lower‑value contracts follow national rules. (S.I. 62/2012, Regs. 4–5; EU thresholds 2024)

Threshold - by product type

What are the minimum application thresholds for the procurement type? (Product type GOODS) EUR 50,000. Goods contracts must be advertised on eTenders from EUR 50,000 and follow EU procedures where contract values reach the applicable EU goods thresholds for central and sub‑central authorities. (Circular 05/2023, para. 2.1; S.I. 284/2016, Regs. 26, 51–52)
What are the minimum application thresholds for the procurement type? (Product type WORKS) EUR 200,000. Works contracts must be advertised on eTenders from EUR 200,000 and follow EU procedures where values meet the EU works threshold of EUR 5,538,000. (Circular 05/2023, para. 2.2; S.I. 284/2016, Regs. 26–27, 51–52)
What are the minimum application thresholds for the procurement type? (Product type SERVICES) EUR 50,000. Services contracts follow the same national threshold as goods (EUR 50,000) for eTenders; EU procedures apply from EUR 143,000/216,000 for most services and from EUR 750,000 for light‑touch social and other specific services. (Circular 05/2023, para. 2.1; S.I. 284/2016, Regs. 5, 26–29, 51–52)

Information availability

Publishing and record keeping

Is there a requirement that tender documents must published in full? Yes. For procedures with prior publication, contracting authorities must provide unrestricted, full and direct electronic access free of charge to the procurement documents from the date of publication of the notice, except where specific exemptions apply. (S.I. 284/2016, Reg. 53(1)–(2) and Sch. 5, Pt. 2)
Are any of these documents published online at a central place? Yes. Notices for contracts above national thresholds must be published on eTenders; for contracts above EU thresholds, notices must be published in the OJEU via TED in addition to any national publication. (S.I. 284/2016, Reg. 51; Circular 05/2023, paras. 2.1–2.2)
Is it mandatory to keep all of these records? -Public notices of bidding opportunities, -Bidding documents and addenda, -Bid opening records, -Bid evaluation reports, -Formal appeals by bidders and outcomes, -Final signed contract documents and addenda and amendments, -Claims and dispute resolutions, -Final payments, -Disbursement data (as required by the country’s financial management system) Yes. Contracting authorities must maintain documentation covering the conduct of all procurement procedures and copies of certain contracts; documentation must be kept for at least three years from the date of award, and access may be granted subject to confidentiality and data‑protection rules. (S.I. 284/2016, Regs. 83–84)
Are contracts awarded within a framework agreement published (ie mini contracts)? Yes. While authorities are not obliged to send a separate results notice for each call‑off under a framework, national guidance requires that all contract award notices above the national threshold be published on eTenders, which in practice includes mini‑competitions under frameworks. (S.I. 284/2016, Reg. 50(4); Circular 05/2023, paras. 2.1–2.2)

Sub-contracting

Is it mandatory to publish information on subcontractors (ie names) in some cases? No. There is no general obligation to publish the identity of subcontractors; authorities may request information on subcontracting and may include related information in notices, but publication is not mandatory for all contracts. (S.I. 284/2016, Regs. 50, 71, 84(1)(d); Sch. 3 Pt. 4 para. 14)
If yes, what is the threshold for publication (i.e. the % of total contract value subcontracted)? For example, if the threshold is 75%, and you have subcontracted out only 40% of your contract, no disclosure is required. Consultant will insert 75% in the short answer column. Because there is no requirement to publish subcontractors’ names, no percentage or value threshold is set at which publication becomes compulsory. (S.I. 284/2016, Regs. 50, 71, 84(1)(d); Sch. 3 Pt. 4 para. 14)

Evaluation

Preferential treatment

Is there a ban on mentioning specific companies or brands in tender specification/call for tender? Yes. Technical specifications must not refer to a specific make or source, a particular process or trade marks, patents, types or origin which would favour or eliminate certain operators, except in justified cases where “or equivalent” must be added. (S.I. 284/2016, Reg. 42(8)–(9))
Is there a preferential treatment for small-to-medium enterprises (SMEs)? Yes. Circular 05/2023 (replacing Circular 10/14) sets measures to assist SMEs, including lotting of contracts, proportionate selection criteria, facilitating consortia, and requiring publication of all contract award information above EUR 25,000 on eTenders. (Circular 05/2023, secs. 3–6)
Is there a preferential treatment for local/national companies? (companies from other EU MS are considered foreign companies) No. Contracting authorities must treat economic operators equally and without discrimination and must act in a transparent and proportionate manner; local or national preferences are not allowed. (S.I. 284/2016, Reg. 18(1))
Is there a specific set of rules for green/sustainable procurement? Yes. The regulations explicitly allow environmental characteristics in technical specifications, reference to environmental labels and management systems, environmental award criteria, life‑cycle costing and environmental or social performance clauses. (S.I. 284/2016, Regs. 42, 43, 62, 67, 68, 70)

Bid evaluation

Are there restrictions on allowable grounds for tenderer exclusion? Yes. Regulation 57 sets out an exhaustive list of mandatory and discretionary grounds for exclusion, including certain criminal convictions, tax and social security breaches, grave professional misconduct, anti‑competitive behaviour, conflicts of interest and serious misrepresentation; contracting authorities may not rely on grounds outside this list. (S.I. 284/2016, Reg. 57(1)–(4))
Are some bids automatically excluded? e.g., lowest/highest price; unusually low price, etc. No. Contracting authorities may reject abnormally low tenders only after seeking explanations; there is no rule for automatic exclusion solely because a bid is the lowest or unusually low. (S.I. 284/2016, Reg. 69)
Are scoring criteria published? Yes. Authorities must specify in the procurement documents the award criteria and their relative weightings (or, where not possible, their decreasing order of importance), except where the contract is awarded solely on price. (S.I. 284/2016, Reg. 67(9)–(11))
Are decisions always made by a committee? Yes. While the regulations do not mandate evaluation committees, OGP guidelines require that tender evaluation for contracts above national and EU thresholds be carried out by a suitably competent evaluation team, which may include independent members or external experts. (S.I. 284/2016, Reg. 81; OGP Guidelines 2019, paras. 67, 132–133)
Are there regulations on evaluation committee composition to prevent conflict of interest? Yes. Contracting authorities must take appropriate measures to prevent, identify and remedy conflicts of interest, defined as situations where relevant staff members have personal interests that might be perceived to compromise impartiality and independence. (S.I. 284/2016, Reg. 24(1)–(3))
Is some part of evaluation committee mandatorily independent of contracting authority? No. The regulations and guidance do not require that a portion of the evaluation committee be independent of the contracting authority; external experts are optional and used at the authority’s discretion. (S.I. 284/2016, Reg. 81; OGP Guidelines 2019, paras. 67, 132–133)
Are scoring results publicly available? No. There is no general legal requirement to publish detailed scoring results; unsuccessful tenderers are entitled to information on the characteristics and relative advantages of the winning tender, and scores may be disclosed through debriefing or FOI but not systematically published. (S.I. 284/2016, Reg. 55(2)(c))
Does the law specify under which conditions the tender can be cancelled? No. Contracting authorities may abandon or recommence a procedure and must inform candidates and tenderers of the decision and reasons, but the regulations do not set an exhaustive list of permissible cancellation grounds. (S.I. 284/2016, Reg. 55(1)(c), (2)–(3))

Open competition

CFT publication

Does the law specify the location for publicizing open calls for tenders? Yes. Open procedures above EU thresholds must be published in the Official Journal of the EU (TED); contracts above national thresholds (EUR 50,000 goods/services; EUR 200,000 works; EUR 50,000 works‑related services) must be advertised on the eTenders portal. (S.I. 284/2016, Regs. 51–52; Circular 05/2023, paras. 2.1–2.2)
Does the law specify the location for publicizing restricted calls for tenders? Yes. Restricted procedures follow the same publication rules as open procedures: above EU thresholds, notices must be sent to TED; above national thresholds, notices must be published on eTenders. (S.I. 284/2016, Regs. 51–52; Circular 05/2023, paras. 2.1–2.2)
Does the law specify the location for publicizing negotiated calls for tenders? Yes. Negotiated procedures (competitive procedure with negotiation) above EU thresholds must be published in the OJEU (TED); above national thresholds they must also be advertised on eTenders, except in limited cases where negotiated procedure without prior publication is allowed. (S.I. 284/2016, Regs. 29, 32, 51–52; Circular 05/2023, paras. 2.1–2.2)

Minimum # of bidders

What is the minimum number of bidders for restricted procedures? 5. In the restricted procedure the minimum number of candidates to be invited is 5, provided at least that many meet the selection criteria; if fewer qualify, the procedure may continue with all qualified candidates. (S.I. 284/2016, Reg. 65(3), (7))
What is the minimum number of bidders for negotiated procedures? 3. In the competitive procedure with negotiation, at least 3 candidates must be invited, subject to availability of suitable candidates. (S.I. 284/2016, Reg. 65(4), (7))
What is the minimum number of bidders for competitive dialogue procedures? 3. In the competitive dialogue procedure, the minimum number of candidates to be invited is 3, again subject to availability of suitable candidates and ensuring genuine competition. (S.I. 284/2016, Reg. 65(4), (5), (7))

Bidding period length

What are the minimum number of days for open procedures? 35. For open procedures above EU thresholds, the minimum time limit for receipt of tenders is 35 days from the date the notice is sent; below EU thresholds, no specific statutory minimum applies, but sufficient time must be allowed, taking account of contract complexity. (S.I. 284/2016, Reg. 27(1)(b); Reg. 47(1))
What are the minimum number of days for restricted procedures? 30. For restricted procedures above EU thresholds, the minimum time limit for receipt of tenders is 30 days from the date the invitation to tender is sent; time limits may be shortened in the circumstances allowed by the regulations. (S.I. 284/2016, Reg. 28(1)(e), (5))
What are the minimum number of days  for competitive negotiated procedures? 30. For competitive procedures with negotiation above EU thresholds, the minimum time limit for receipt of initial tenders is 30 days from dispatch of the invitation; accelerated time limits are possible in duly justified urgency. (S.I. 284/2016, Reg. 29(5), (10))

Institutional arrangements

Institutions and regulations

Does the law specify the main EXCEPTIONS preventing the application of the public procurement law for tenders/organisations? Yes. The regulations list detailed categories of contracts excluded from the regime, including utilities contracts, certain communications, real estate, media, arbitration and legal services, financial services, loans, employment contracts, specific civil defence and transport services, political campaign services, certain subsidised contracts, certain R&D services and contracts falling under the utilities or defence regulations. (S.I. 284/2016, Regs. 7–17)
Does the law specify the main types of institutions that must apply the public procurement law? Yes. “Contracting authority” is defined as the State, regional or local authorities, bodies governed by public law, and associations formed by such bodies; “contracting entities” for utilities are defined by reference to S.I. 286/2016. (S.I. 284/2016, Reg. 2(1); S.I. 286/2016, Reg. 3)
Does the law specify the main procedure types or procurement methods permitted? Yes. The regulations explicitly provide for open procedure, restricted procedure, competitive procedure with negotiation, competitive dialogue, innovation partnership and negotiated procedure without prior publication, as well as design contests. (S.I. 284/2016, Regs. 26–32, 78)
Is there a procurement arbitration court dedicated to public procurement cases? No. Public procurement challenges are heard by the High Court; there is no separate specialist procurement tribunal or court. (S.I. 130/2010, Regs. 2, 8–9)
Is there a procurement regulatory body dedicated to public procurement? Yes. The Office of Government Procurement (OGP) within the Department of Public Expenditure, NDP Delivery and Reform is responsible for procurement policy, procedures and centralised procurement arrangements. (Circular 05/2023, para. 1.1; S.I. 284/2016, Reg. 2(1) (definition of “central purchasing body”))
Does the law specify procurement advisors' profession (i.e. degree to be obtained, official list of members of the professional association) and its role in the tendering process (e.g. right to draft tender documentations, conduct market research identifying bidders)? No. The regulations do not define a regulated profession of procurement advisers or prescribe qualifications or roles beyond general rules for staff and external experts involved in evaluations and contract management. (S.I. 284/2016, Regs. 24, 81)
Is disclosure of final, beneficial owners required for placing a bid? No. The regulations do not impose a general obligation to disclose ultimate beneficial owners as a condition to bid, although information on reliance on other entities’ capacities must be provided where relevant. (S.I. 284/2016, Regs. 59, 63(4))

Complaints

Is there a fee for arbitration procedure? Yes. Applications to the High Court for procurement review are subject to the standard court fees set for proceedings in that court. (S.I. 492/2014, Sch. 1; S.I. 130/2010, Reg. 8)
Is there a ban on contract signature until arbitration court decision (first instance court)? Yes. Where a standstill period applies and an application for review is made to the High Court, the contracting authority must not conclude the contract until the Court has determined the application, lifted the suspension or the proceedings have otherwise ended. (S.I. 130/2010, Reg. 5(1), Reg. 8(2))
What is the maximum number of days until arbitration court decision from filing a complaint in the case of awarded contracts? N/S. The review regulations do not set a statutory maximum number of days within which the High Court must deliver judgment on procurement challenges. (S.I. 130/2010, Regs. 7–9, 11–12)
Is there a requirement to publicly release arbitration court decisions ? No. There is no specific legal requirement in the procurement review regulations to publish High Court judgments, although in practice decisions are made available via the courts’ official reporting mechanisms and online database. (S.I. 130/2010, Regs. 8–9; courts practice)

Legislation

Circular 05/2023: Initiatives to assist SMEs in Public Procurement (English)pdf
S.I. No. 284/2016 - European Union (Award of Public Authority Contracts) Regulations 2016.missing file:
S.I. No. 286/2016 - European Union (Award of Contracts by Utility Undertakings) Regulations 2016.missing file:

*Last update: 2017

Anti Money Laundering

Quantitative Data

Primary Metric

201220152016201720202024Trend
Risk-based approach33
Sanctions for natural persons86
Sanctions for legal persons25
Pecuniary sanctions for obliged entities60
Beneficial ownership of legal persons and legal arrangements29
Supervision of obliged entities100
Financial Intelligence Units (FIUs)50
Mutual legal assistance (MLA) and International Cooperation100

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Country score

Risk-based approach

Each Member State shall be legally required to prepare a national risk assessment that outlines appropriate steps to identify, assess, understand and mitigate the risks of money laundering and terrorist financing affecting it. No. The Criminal Justice Act of 2010 refers to a national risk assessment, but there is no other identified national law that clearly and directly requires the State to prepare one. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010/No.6 of 2010)
Member states shall be legally required to keep the national risk assessment up to date and review it at least every 4 years. No. Absent from legal framework
Member states should legally designate an authority or mechanism to co-ordinate actions to assess risks. Yes. The Anti-Money Laundering and Countering the Financing of Terrorism Steering Committee produces timely national and sectoral risk assessments as required in response to emerging domestic and international risks (TERMS OF REFERENCE THE ANTI-MONEY LAUNDERING AND COUNTERING THE FINANCING OF TERRORISM STEERING COMMITTEE May 2022)

Sanctions for natural persons

The following conduct, when committed intentionally, is punishable as a criminal offence: the conversion or transfer of property, knowing that such property is derived from criminal activity, for the purpose of concealing or disguising the illicit origin of the property or of assisting any person who is involved in the commission of such an activity to evade the legal consequences of that person’s action; Yes. Conversion or transfer of criminal proceeds is criminalised as money laundering when done knowingly, believingly or recklessly. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 7)
The following conduct, when committed intentionally, is punishable as a criminal offence: the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect to, or ownership of, property, knowing that such property is derived from criminal activity; Yes. Concealment or disguise of the true nature, source, location, disposition, movement, ownership or rights relating to criminal proceeds is a money laundering offence. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 7)
The following conduct, when committed intentionally, is punishable as a criminal offence: the acquisition, possession or use of property, knowing at the time of receipt, that such property was derived from criminal activity. Yes. Acquisition, possession and use of criminal proceeds are expressly included in the money laundering offence. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 7)
Aiding and abetting, inciting and attempting a money laundering offence is punishable as a criminal offence. No. The Act expressly covers only attempt in the State and aiding, abetting, counselling or procuring outside the State (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 7, 10)
Money laundering offences are punishable by a maximum term of imprisonment of at least four years. Yes. Money laundering offences are punishable on indictment by imprisonment for up to 14 years. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 7(3)(b), 8(2)(b), 9(2)(b), 10(2)(b))
A prior or simultaneous conviction for the criminal activity from which the property was derived is not a prerequisite for a conviction for money laundering offences Yes. “Proceeds of criminal conduct” means any property that is derived from or obtained through criminal conduct, whether directly or indirectly, or in whole or in part, and whether that criminal conduct occurs before, on or after the commencement of this Part. (8) In proceedings for an offence under this Part, or an offence under section 7(1) of the Criminal Law Act 1997 referred to in subsection (7)(b), it is not necessary, in order to prove that property is the proceeds of criminal conduct, to establish that— (a) a particular offence or a particular class of offence comprising criminal conduct was committed in relation to the property, or (b) a particular person committed an offence comprising criminal conduct in relation to the property. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 6, 11(8))
A conviction for money laundering offences is possible where it is established that the property was derived from a criminal activity, without it being necessary to establish all the factual elements or all circumstances relating to that criminal activity, including the identity of the perpetrator; Yes. In proceedings for an offence under this Part, or an offence under section 7(1) of the Criminal Law Act 1997 referred to in subsection (7)(b), it is not necessary, in order to prove that property is the proceeds of criminal conduct, to establish that— (a) a particular offence or a particular class of offence comprising criminal conduct was committed in relation to the property, or (b) a particular person committed an offence comprising criminal conduct in relation to the property. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 11(8))

Sanctions for legal persons

Legal persons can be held liable for the breaches of Regulation (EU) 2024/1624 or Regulation (EU) 2023/1113 committed on their behalf or for their benefit by any person, acting individually or as part of a body of that legal person and having a leading position within that legal person, based on any of the following: a power to represent the legal person; an authority to take decisions on behalf of the legal person; an authority to exercise control within the legal person. No. Absent from legal framework
Legal persons can be held liable where the lack of supervision or control has made possible the commission of any money laundering offences for the benefit of that legal person by a person under its authority. No. Absent from legal framework
Legal persons held liable are punishable by criminal or non-criminal fines. Yes. Legal persons can be liable for money laundering because the offence applies to a “person,” and Irish interpretation law provides that, in relation to an offence, “person” includes a body corporate. The offence is punishable by criminal fines. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 7, 111)
Legal persons held liable are punishable by other sanctions, such as: exclusion from entitlement to public benefits or aid; temporary or permanent exclusion from access to public funding, including tender procedures, grants and concessions; temporary or permanent disqualification from the practice of commercial activities; placing under judicial supervision; a judicial winding-up order; temporary or permanent closure of establishments which have been used for committing the offence. No. Absent from legal framework

Pecuniary sanctions for obliged entities

In the event of a breach of Regulations (EU) 2024/1624 and (EU) 2023/1113, where obligations apply to legal persons, pecuniary sanctions can be imposed and administrative measures can be applied not only to the legal person, but also to the senior management and to other natural persons who under national law are responsible for the breach. Yes. Where an offence under this Act is committed by a body corporate or by a person purporting to act on behalf of a body corporate or on behalf of an unincorporated body of persons, and is proved to have been committed with the consent or connivance, or to be attributable to any wilful neglect, of a person who, when the offence is committed, is— (a) a director, manager, secretary or other officer of the body, or a person purporting to act in that capacity, or (b) a member of the committee of management or other controlling authority of the body, or a person purporting to act in that capacity, that person is taken to have also committed the offence and may be proceeded against and punished accordingly. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 111)
Pecuniary sanctions shall be imposed on obliged entities for serious, repeated or systematic breaches, whether committed intentionally or negligently, of the requirements laid down in the following provisions of Regulation (EU) 2024/1624: Chapter II (Internal policies, procedures and controls of obliged entities); Chapter III (Customer due diligence); Chapter V (Reporting obligations); Article 77 (Record retention). Yes. A relevant entity that fails to comply with paragraph (2), (3), (4), (5), (6) or (8) commits an offence and shall be liable – (a) on summary conviction, to a class A fine, or (b) on conviction on indictment, to a fine not exceeding €500,000. (Statutory Instrument, No 110 of 2019)
Supervisors are able to apply administrative measures to an obliged entity, where they identify: breaches of Regulation (EU) 2024/1624 or Regulation (EU) 2023/1113, either in combination with pecuniary sanctions for serious, repeated and systematic breaches, or on their own; weaknesses in the internal policies, procedures and controls of the obliged entity that are likely to result in breaches of the requirements; that the obliged entity has internal policies, procedures and controls that are not commensurate with the risks of money laundering, its predicate offences or terrorist financing to which the entity is exposed. No. Absent from legal framework
Where obliged entities fail to comply with administrative measures applied by the supervisor within the applicable deadlines, supervisors are able to impose periodic penalty payments in order to compel compliance with those administrative measures. Yes. If the contravention in respect of which a relevant entity is convicted of an offence under these Regulations is continued after the conviction, the relevant entity shall be guilty of a further offence on every day on which the contravention continues and for each such offence it shall be liable, on summary conviction, to a class A fine. (Statutory Instrument, No 110 of 2019)
Supervisors are required to publish on their website, in an accessible format, decisions imposing pecuniary sanctions, applying administrative measures or imposing periodic penalty payments. No. Absent from legal framework

Beneficial ownership of legal persons and legal arrangements

Beneficial ownership information must be held in a central register in the Member State where the legal entity is created or where the trustee of an express trust or person holding an equivalent position in a similar legal arrangement is established or resides, or from where the legal arrangement is administered. Yes. Ireland has central beneficial ownership registers for companies and other corporate entities, certain financial vehicles, and trusts, the Central Register of Beneficial Ownership (RBO). (Statutory Instrument, No 110 of 2019)
Member States shall ensure that the entities in charge of the central registers are empowered to request from legal entities, trustees of any express trust and persons holding an equivalent position in a similar legal arrangement, and their legal and beneficial owners, any information necessary to identify and verify their beneficial owners, including resolutions of the board of directors and minutes of their meetings, partnership agreements, trust deeds, power of attorney or other contractual agreements and documentation. No. Absent from legal framework
Where no person is identified as the beneficial owner, the central register shall include: (a) a statement that there is no beneficial owner or that the beneficial owners could not be determined, accompanied by a corresponding justification (b) the details of all natural persons who hold the position of senior managing officials in the legal entity equivalent to the following information: all names and surnames, place and full date of birth, residential address, country of residence and nationality or nationalities of the beneficial owner, number of identity document, such as passport or national identity document, and, where it exists, unique personal identification number assigned to the person by his or her country of usual residence, and general description of the source of such number No. No statement that there is no beneficial owner or that the beneficial owners could not be determined, accompanied by a corresponding justification is mentioned.
Entities in charge of the central registers are required to verify, within a reasonable time upon submission of the beneficial ownership information, and on a regular basis thereafter, that such information is adequate, accurate and up to date. No. RBO is legally obliged to validate the data entered on the RBO to ensure it is accurate and to ensure that the Beneficial Owner is alive and is a natural person.
Competent authorities, if appropriate and to the extent that such requirement does not interfere unnecessarily with their functions, are required to report to the entities in charge of the central registers any discrepancies they find between information available in the central registers and the information available to them. Yes. Regulation 26(1) of Statutory Instrument No. 110/2019 states that if any ‘relevant person’ (i.e. Garda Síochána, Revenue Commissioners, CAB or competent authority) forms the opinion that there is a discrepancy between the information relating to an entity in the RBO and the beneficial ownership information available to the ‘relevant person’, to the extent that it does not interfere unnecessarily with the performance of its functions, the ‘relevant person’ shall deliver a notice to the Registrar specifying the particulars of the discrepancy.
The information contained in the central registers must include any change to the beneficial ownership of legal entities and legal arrangements and to nominee arrangements, following their first recording in the central register. Yes. There is a duty to keep information in register up-to-date. (Statutory Instrument, No 110 of 2019)
The entity in charge of the central register is empowered, whether directly or by application to another authority, including judicial authorities, to carry out checks, including on-site inspections at the business premises or registered office of legal entities, in order to establish the current beneficial ownership of the entity and to verify that the information submitted to the central register is accurate, adequate and up-to-date. No. Absent from legal framework
Where verification leads an entity in charge of a central register to conclude that there are inconsistencies or errors in the beneficial ownership information, the entity in charge of a central register is able to withhold or refuse to issue a valid certificate of proof of registration, or to suspend the validity of an existing certification of proof of registration. No. Absent from legal framework
The entity in charge of the central register is empowered to, whether directly or by application to another authority, including judicial authorities, apply effective, proportionate and dissuasive measures or impose such pecuniary sanctions for failures, including of a repeated nature, to provide the central register with accurate, adequate and up-to-date information about their beneficial ownership. Yes. If the contravention in respect of which a relevant entity is convicted of an offence under these Regulations is continued after the conviction, the relevant entity shall be guilty of a further offence on every day on which the contravention continues and for each such offence it shall be liable, on summary conviction, to a class A fine. (Statutory Instrument, No 110 of 2019)
Competent authorities have immediate, unfiltered, direct and free access to the information held in the interconnected central registers without alerting the legal entity or legal arrangement concerned. These competent authorities include: self-regulatory bodies in the performance of supervisory functions of AML rules; tax authorities; national authorities with designated responsibilities for the implementation of Union restrictive measures; AMLA for the purposes of joint analyses; EPPO; OLAF; Europol and Eurojust when providing operational support to the competent authorities of Member States. No. Competent authorities that have full access do not include European authorities, only certain members of An Garda Síochána • the Financial Intelligence Unit (FIU) Ireland • the Revenue Commissioners • the Criminal Assets Bureau (CAB) • the Central Bank of Ireland. • the Department of Justice. • the Property Services Regulatory Authority (PSRA). • the Legal Services Regulatory Authority (LSRA). • the Law Society of Ireland. • the General Council of the Bar of Ireland. • a designated accountancy body (within the meaning of Part 4 of the Criminal Justice (Money Laundering & Terrorist Financing) Act 2010 • an inspector appointed by the Director of Corporate Enforcement under section 764(1) of the Companies Act 2014) (Statutory Instrument, No 110 of 2019)
Beneficial ownership information held in central registers may be made available to obliged entities upon payment of a fee, which shall be limited to what is strictly necessary to cover the costs of ensuring the quality of the information held in the central registers and of making the information available. Those fees shall be established in such a way as not to undermine effective access to the information held in the central registers. Yes. The Registrar has determined in accordance with Regulation 27 of Statutory Instrument 110/2019 that the fee for access to the central register (ie to purchase a beneficial ownership report) is €2.50, payable only by debit/credit card, excluding American Express. (Statutory Instrument, No 110 of 2019)
Any natural or legal person that can demonstrate a legitimate interest in the prevention and combating of money laundering, its predicate offences and terrorist financing has access to the following information on beneficial owners of legal entities and legal arrangements held in the interconnected central registers, without alerting the legal entity or legal arrangement concerned: the name of the beneficial owner; the month and year of birth of the beneficial owner; the country of residence and nationality or nationalities of the beneficial owner; for beneficial owners of legal entities, the nature and extent of the beneficial interest held; for beneficial owners of express trusts or similar legal arrangements, the nature of the beneficial interest. Yes. On the 13th June 2023, the Minister for Finance signed Statutory Instrument No 308 of 2023, introducing access to the RBO register for persons with legitimate interest who satisfy the criteria as outlined in the additional 3A in Regulation 25 of SI 110 of 2019
The following natural or legal persons shall be deemed to have a legitimate interest to access the information listed above: persons acting for the purpose of journalism, reporting or any other form of expression in the media, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; No. Absent from legal framework
The following natural or legal persons shall be deemed to have a legitimate interest to access the information listed above: civil society organisations, including non-governmental organisations and academia, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; No. Absent from legal framework
The following natural or legal persons shall be deemed to have a legitimate interest to access the information listed above: natural or legal persons likely to enter into a transaction with a legal entity or legal arrangement and who wish to prevent any link between such a transaction and money laundering, its predicate offences or terrorist financing; No. Absent from legal framework
The following natural or legal persons shall be deemed to have a legitimate interest to access the information listed above: Member States’ public authorities in the context of public procurement procedures, in respect of the tenderers and operators being awarded the contract under the public procurement procedure; No. Absent from legal framework
Member States shall ensure that the information provided by central registers does not lead to the identification of any person consulting the register where such persons are: persons acting for the purpose of journalism, reporting or any other form of expression in the media, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; No. Absent from legal framework
Member States shall ensure that the information provided by central registers does not lead to the identification of any person consulting the register where such persons are: civil society organisations that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing. No. Absent from legal framework
Where entities in charge of central registers decide to grant access to beneficial ownership information, they shall issue a certificate granting access for 3 years. Entities in charge of central registers shall respond to any subsequent request to access beneficial ownership information by the same person within 7 working days. No. Absent from legal framework
Member States shall ensure that entities in charge of central registers shall only refuse a request to access beneficial ownership information on one of the following grounds: the applicant has not provided the necessary information or documents pursuant to paragraph 1; a legitimate interest to access beneficial ownership information has not been demonstrated; where on the basis of information in its possession, the entity in charge of the central register has a reasonable concern that the information will not be used for the purposes for which it was requested or that the information will be used for purposes that are not connected to the prevention of money laundering, its predicate offences or terrorist financing; one or more of the situations referred to in Article 15 applies; the legitimate interest to access beneficial ownership information granted by the central register of another Member State does not extend to the purposes for which the information is sought; where the applicant is in a third country and responding to the request to access information would not comply with the provisions of Chapter V of Regulation (EU) 2016/679. No. You can only view beneficial ownership details of an entity if you have been set up with Designated Person Access. General Public, Company officers or agents will only be provided with limited information such as the initials and year from the date of birth of the beneficial owner.
In exceptional circumstances to be laid down in national law, where the access to beneficial ownership information would expose the beneficial owner to disproportionate risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation, or where the beneficial owner is a minor or otherwise legally incapable, Member States shall provide for an exemption from such access to all or part of the personal information on the beneficial owner. Member States shall ensure that such exemptions are granted on a case-by-case basis upon a detailed evaluation of the exceptional nature of the circumstances and confirmation that those disproportionate risks exist. The right to an administrative review of the decision granting an exemption and the right to an effective judicial remedy shall be guaranteed. No. Absent from legal framework

Supervision of obliged entities

Each Member State shall ensure that all obliged entities established in its territory are subject to adequate and effective supervision. To that end, each Member State shall appoint one or more supervisors to monitor effectively, and to take the measures necessary to ensure compliance by the obliged entities with Regulations (EU) 2024/1624 and (EU) 2023/1113. Yes. The Act establishes a number of competent authorities that supervise designated persons and work to ensure compliance with the requirements of the Act: the Central Bank of Ireland for credit or financial institutions, including Virtual Asset Service Providers and Trust and Company Service Providers that are subsidiaries of a credit or financial institution. the Designated Accountancy Bodies for auditors, external accountants, tax advisers, and some Trust and Company Service Providers. In the case of trust or company service providers, they are only supervised by a Prescribed Accountancy Body if all Principals (Partners, etc.) are members of that Body and 75+% of a firm’s shares or voting rights are controlled by members of the Body. the Law Society of Ireland for solicitors. the Bar Council and the Legal Services Regulatory Authority for barristers. the Property Services Regulatory Authority for property service providers. the Minister for Justice for any other designated person under the Act, these duties being administered by the Anti-Money Laundering Compliance Unit of the Department of Justice. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 60, 108 A, 108 B)

Financial Intelligence Units (FIUs)

Each Member State shall establish an FIU in order to prevent, detect and effectively combat money laundering and terrorist financing. Yes. FIU Ireland may carry out, on behalf of the State, all the functions of an EU Financial Intelligence Unit (FIU) under the Fourth Money Laundering Directive and Directive (EU) 2019/1153 (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 40A)
The FIU as the central national unit shall be responsible for receiving and analysing suspicious transaction reports and other information relevant to money laundering, associated predicate offences or terrorist financing. Yes. FIU Ireland shall be responsible for receiving and analysing suspicious transaction reports and other information relevant to money laundering or terrorist financing for the purpose of preventing, detecting and investigating possible money laundering or terrorist financing. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 40B)
The FIU shall be responsible for disseminating the results of its analyses and any additional relevant information to the competent authorities where there are grounds to suspect money laundering, associated predicate offences or terrorist financing. No. Absent from legal framework. A competent authority shall include, in each annual report published by the authority, an account of the activities that it has carried out in performing its functions under this Act during the year to which the annual report relates. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 65)
The FIU shall be operationally independent and autonomous, which means that the FIU shall have the authority and capacity to carry out its functions freely, including the ability to take autonomous decisions to analyse, request and disseminate specific information. It shall be free from any undue political, government or industry influence or interference. No. Absent from legal framework
The FIU, regardless of their organisational status, is authorised to have access to the information that they require to fulfil their tasks, including financial, administrative and law enforcement information. Yes. A member of FIU Ireland shall have access to the central registers established by the State, may request any person to provide FIU Ireland with information held by that person under any enactment giving effect to paragraph (1) of Article 30 or paragraph (1) of Article 31 of the Fourth Money Laundering Directive, may make a request in writing for any financial, administrative or law enforcement information that FIU Ireland requires in order to carry out its functions. (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 40C)
FIUs are empowered to take urgent action, directly or indirectly, where there is a suspicion that a transaction is related to money laundering or terrorist financing, to suspend or withhold consent to that transaction. No. It is not clear - FIU Ireland doesn't have this specific power, only a member of the Garda Síochána not below the rank of superintendent may, by notice in writing, direct a person not to carry out any specified service or transaction during the period specified in the direction. But FIU Ireland means members of garda staff (within the meaning of the Policing, Security and Community Safety Act 2024) appointed by the Commissioner of the Garda Síochána. Also, a judge of the District Court may order a person not to carry out any specified service or transaction during the period specified in the order (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 17, 40A )

Mutual legal assistance (MLA) and International Cooperation

Member States shall ensure that the FIU to whom the request is made is legally required to use the whole range of its available powers which it would normally use domestically for receiving and analysing information when it replies to a request for information from another FIU. Yes. FIU Ireland may share information with other Financial Intelligence Units (FIUs), in accordance with subsection III of Section 3 of Chapter VI of the Fourth Money Laundering Directive (as amended by the Fifth Money Laundering Directive) (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 40E)
Member States shall ensure that FIUs are legally required to exchange, spontaneously or upon request, any information that may be relevant for the processing or analysis of information by the FIU related to money laundering, its predicate offences, or terrorist financing, and the natural or legal person involved, regardless of the type of predicate offences that may be involved, and even if the type of predicate offences that may be involved is not identified at the time of the exchange. Yes. FIU Ireland may share information with other Financial Intelligence Units (FIUs), in accordance with subsection III of Section 3 of Chapter VI of the Fourth Money Laundering Directive (as amended by the Fifth Money Laundering Directive) (Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 40E)

Legislation

Guidelines for political parties on donations and prohibited donations, 2015missing file:
Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament, 2015missing file:
Electoral Act, 1992, amended 2016missing file:
Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009missing file:
Local Elections Regulations, 1995missing file:
Guidelines for the general election , 2016missing file:

*Last update: 2017

Asset Recovery

Quantitative Data

Primary Metric

201220152016201720202024Trend
Asset Offices100
Confiscation89
International cooperation75

Values lie in range between 0 and 100, higher values implying higher legislation comprehensiveness

Qualitative Data

We are frequently reviewing and refining our data, so in case you notice any mistake in our assessment, feel free to send us an email by clicking the button ()

Country score

Asset Offices

Each Member State shall legally designate at least one asset recovery office to facilitate cross-border cooperation in relation to asset-tracing investigations and to conduct asset recovery functions in both criminal matters and civil or administrative matters. Yes. Ireland has a dedicated multi‑agency Criminal Assets Bureau (CAB) responsible for tracing, freezing and recovering proceeds of crime, including through civil and tax powers, (Criminal Assets Bureau Act 1996, Sections 4–5 (establishment, functions and powers of CAB).)
Each Member State shall legally designate at least one competent authority to function as an asset management office for the purpose of the management of frozen and confiscated property until the disposal of that property further to a final confiscation order. Yes. The Criminal Justice Act 1994 and related regulations provide for the appointment of receivers to take possession of, (Criminal Justice Act 1994, Sections 7–10 (appointment and powers of receiver in respect of realisable property).)

Confiscation

Member States shall take the necessary measures to enable the freezing of property necessary to ensure a possible confiscation of that property. The freezing measures shall consist of freezing orders and immediate action. (Freezing measures) Yes. Restraint (Criminal Justice Act 1994, Sections 3–4, 7 and 24 (realisable property, restraint and freezing orders); Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, Section 17.)
Member States shall take the necessary measures to enable the confiscation, either wholly or in part, of instrumentalities and proceeds stemming from a criminal offence subject to a final conviction, which may also result from proceedings in absentia. (Conviction based confiscation) Yes. Upon conviction for drug trafficking and other indictable offences, the court must consider making a confiscation order for the value of the defendant’s (Criminal Justice Act 1994, Sections 4–6 (confiscation orders and assessment of proceeds).)
Member States shall take the necessary measures to enable the confiscation of property the value of which corresponds to instrumentalities or proceeds stemming from a criminal offence subject to a final conviction, which may also result from proceedings in absentia. (Confiscation of equivalent value) Yes. Confiscation is value‑based: the amount to be recovered under a confiscation order equals the assessed value of the defendant’s proceeds of crime, (Criminal Justice Act 1994, Sections 4–6 (assessment of proceeds and amount to be recovered).)
Member States shall take the necessary measures to enable the confiscation of proceeds, or other property the value of which corresponds to proceeds, which, directly or indirectly, were transferred by a suspected or accused person to third parties, or which were acquired by third parties from a suspected or accused person. (Third-party confiscation) Yes. For confiscation purposes, “realisable property” includes gifts caught by the Act: (Criminal Justice Act 1994, Sections 3 and 5 (definition of realisable property and gifts caught by the Act).)
Member States shall take the necessary measures to enable the confiscation, either wholly or in part, of property belonging to a person convicted of a criminal offence where the offence committed is liable to give rise, directly or indirectly, to economic benefit, and where a national court is satisfied that the property is derived from criminal conduct. (Extended confiscation) Yes. Confiscation orders may cover proceeds from drug trafficking and other indictable offences over a defined period, (Criminal Justice Act 1994, Sections 4–6 and related schedules (assumptions as to benefit and proceeds).)
Member States shall take the necessary measures to enable the confiscation of instrumentalities, proceeds or property, or proceeds or property transferred to third parties, where criminal proceedings have been initiated but could not be continued because of illness, absconding, or death of the accused or the limitation period of the offence is below 15 years and has expired. (Non-conviction based confiscation) Yes. The Proceeds of Crime Act 1996 establishes a civil, non‑conviction based forfeiture regime allowing the High Court to make interim and interlocutory orders over property suspected to be proceeds of crime, (Proceeds of Crime Act 1996, Sections 2–4 (interim and interlocutory orders and disposal of property).)
Confiscation without a prior conviction shall be limited to cases where, in the absence of the circumstances above, it would have been possible for the relevant criminal proceedings to lead to a criminal conviction for, at least, offences liable to give rise, directly or indirectly, to substantial economic benefit, and where the national court is satisfied that the instrumentalities, proceeds or property to be confiscated are derived from, or directly or indirectly linked to, the criminal offence in question. (Non-conviction based confiscation) Yes. Under the civil forfeiture regime, the High Court must be satisfied on the balance of probabilities that the property constitutes, directly or indirectly, the proceeds of crime before making orders; (Proceeds of Crime Act 1996, Sections 2–3 (standard of proof and definition of proceeds of crime).)
Member States shall take the necessary measures to enable the confiscation of property identified in the context of an investigation in relation to a criminal offence, provided that a national court is satisfied that the identified property is (i) derived from criminal conduct committed within the framework of a criminal organisation and (ii) that conduct is liable to give rise, directly or indirectly, to substantial economic benefit. A ‘criminal offence’ in this case is punishable by deprivation of liberty of a maximum of at least four years. (Confiscation of unexplained wealth) Yes. The Irish civil forfeiture system enables confiscation of property where no lawful origin is demonstrated and where the court is satisfied that it constitutes the proceeds of crime, including organised crime, (Proceeds of Crime Act 1996, Sections 2–4; Criminal Assets Bureau Act 1996.)
Member States are legally required to adopt a national strategy on asset recovery and update it at regular intervals of no longer than five years. (Deadline of 24 May 2027) No. Although Ireland has a mature asset recovery framework, there was no explicit statutory national asset recovery strategy with a five‑year update obligation as of 31.12.2024. (No explicit national asset recovery strategy provision in the Criminal Justice Act 1994, Proceeds of Crime Act 1996 or Criminal Assets Bureau Act 1996.)

International cooperation

To facilitate cross-border cooperation, Member States shall legally require measures to enable the swift tracing and identification of instrumentalities and proceeds, or of property which is, or might become, the object of a freezing or confiscation order in the course of proceedings in criminal matters. Yes. The Criminal Justice Act 1994 contains provisions for international cooperation on confiscation and enforcement of external orders, allowing tracing, (Criminal Justice Act 1994, Part IV (Enforcement of external confiscation orders).)
Member States shall legally require the necessary measures to ensure that their asset recovery offices provide, upon request from an asset recovery office in another Member State, any information that those asset recovery offices have access to, and that is necessary for the performance of the tasks of the asset recovery office requesting that information Yes. CAB acts as Ireland’s main asset recovery authority and cooperates with foreign AROs, (Criminal Assets Bureau Act 1996, Sections 4–5 (functions including cooperation and exchange of information).)
Member States may legally allow for cost-sharing agreements with other Member States on the execution of freezing and confiscation orders. No. Irish legislation on confiscation and enforcement of external orders does not contain a specific rule on cost‑sharing (No explicit cost‑sharing provision identified in Criminal Justice Act 1994, Part IV.)
Countries should be able to share confiscated property with other countries, in particular when confiscation is directly or indirectly a result of co-ordinated law enforcement actions Yes. Ireland (Criminal Justice Act 1994, Part IV (implementation of international confiscation cooperation, including sharing of assets pursuant to conventions).)

Legislation

Guidelines for political parties on donations and prohibited donations, 2015missing file:
Guidelines for Members of the Houses of the Oireachtas and Representatives in the European Parliament, 2015missing file:
Electoral Act, 1992, amended 2016missing file:
Guidelines for Political Parties on Exchequer funding under the Electoral Acts, 2009missing file:
Local Elections Regulations, 1995missing file:
Guidelines for the general election , 2016missing file:

*Last update: 2017