Dáil Éireann Debate, Monday - 11 September 2023
833. Deputy Patrick Costello asked the Minister for Housing, Local Government and Heritage his views on whether there should be penalties introduced for political parties that do not submit annual accounts; if so, how these should be enforced; and if he will make a statement on the matter. [37458/23]
View answerThe Electoral Act 1997 (as amended) provides the statutory framework for dealing with political financing and sets out the regulatory regime covering a wide range of inter-related issues such as the funding of political parties; the reimbursement of election expenses; the establishment of election expenditure limits; the disclosure of election expenditure; the setting of limits on permissible donations; the prohibition of certain donations; the disclosure of donations; and the registration of third parties who accept donations given for political purposes which exceed €100.
The principal objectives of the Act are to ensure that there is openness and accountability in the relationships that exist between election candidates, elected members and political parties and those who would support them, whether by way of financial assistance or otherwise. The Act also seeks to achieve equity in the electoral process by limiting expenditure at elections and by providing a system whereby candidates at elections can recoup election expenses subject to certain criteria being met.
Part 7 of the Electoral Reform Act 2022 (enacted in July 2022) provided for a number of amendments to the Electoral Act 1997 aimed at clarifying and strengthening the relevant provisions relating to our political donations and expenditure regime. More specifically, Part 7 also amends Part IX of the Act of 1997 to provide that the annual statements of accounts prepared by each political party shall also apply to subsidiary organisations and shall include all property within the ownership of the political party (including property within the ownership of each of its subsidiary organisations) as well as a breakdown of the aggregate amount of donations received by the political party (including donations received by each of its subsidiary organisations). New offence provisions relating to, among other matters, a failure to furnish annual statements of accounts to the Standards in Public Office Commission (SIPO) were also introduced under Part 7 of the Electoral Reform Act 2022.
These additional obligations commenced on 1 January 2023 and as such will apply to the annual statements of accounts of political parties due for the 2023 calendar year which must be furnished to SIPO in accordance with the deadline set out in section 87 of the Act of 1997. At this point in time, the new offence provisions inserted into the Act of 1997 by way of Part 7 of the Electoral Reform Act 2022 have not been commenced. My Department understands that SIPO is carrying out a review of its suite of guidelines in respect of political donations as well as its guidance in connection with the preparation by political parties of their annual statements of accounts. It is expected that these guidelines will be completed later this year following which It is intended to commence the offence provisions.
