Under the Electoral Act, 1992 each county council and county borough council is required, following consultation with the relevant returning officer for Dáil elections, to make a scheme dividing the county or county borough into polling districts and appointing a polling place for each polling district. A polling place appointed under a polling scheme refers to an area, not a building.
Returning officers are responsible for selecting the actual buildings to be used as polling stations. In the guidelines which my Department issues at each election and referendum, these officers are advised to ensure that, as far as possible, the buildings selected are accessible to disabled people; it is also suggested to returning officers that, where access cannot be gained to a building without negotiating steps, temporary ramps be provided for polling day.