The costs of elections are met from the Central Fund, which is managed by the Department of Public Expenditure and Reform and the Department of Finance. I am not aware of any additional costs arising where an island community votes on the same day as voters on the mainland, that is the day appointed by order of the Minister. Section 85 of the Electoral Act 1992 provides that a returning officer may in certain circumstances take the poll on an island in advance of the polling day appointed by the Minister. These circumstances are not related to cost but to anticipated weather or transport difficulties.