Section 28 of the Electoral Act 1992 requires each county or city council, in consultation with the relevant returning officer for Dáil elections, to make a polling scheme dividing the county or city into polling districts and appointing a polling place for each district. At a poll, the returning officer is required to provide a sufficient number of polling stations at the polling place. Standing advice from my Department to councils, in exercising their responsibilities in this regard, is that polling districts must meet the reasonable requirements of electors and that, subject to this, all polling districts should be of a reasonable size.