Public funding
Direct public funding
25. There are three main ways of public funding in Ireland: (i) exchequer funding for qualified political parties (Section 18(1) of the Electoral Acts); (ii) funding for qualified candidates for the reimbursement of their election expenses (Section 21, Electoral Acts); and (iii) funding for parliamentary leaders of qualified political parties in relation to expenses arising from parliamentary activities8, including research (Section 1.10(1), Oireachtas (Ministerial and Parliamentary Offices) (Amendment) Act, 2001, so-called Party Leaders Allowance Act). State subsidies are exempt from income tax and are not reckoned in computing the income of a party for the purposes of the Income Tax Acts.
Source: GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II), p.7.