The provisions of the Local Elections (Disclosure of Donations and Expenditure) Act 1999 as amended in relation to third parties are designed to bring such person or persons within the political donation regime in operation at local government level.

 A “third party” is defined in the legislation as “any person, other than a political party registered in the Register of Political Parties under Part III of the Electoral Act 1992 or a candidate at an election, who accepts, in a particular year, a donation the value of which exceeds €100.

The “third party” is required to register with Roscommon County Council to open a political donations account and to submit a statement from a financial institution with a certificate and statutory declaration to Roscommon County Council not later than 31^st March each year.