24. Is there a ban on political parties taking loans in relation to election campaigns?

PART IV (34), Financing of Political Parties Act, 2015, ammended in 2016

34. Political parties shall not receive donations:

(f) consisting of a loan on more favourable terms than
ordinary commercial terms at the time when the loan
was made, where the interest in respect of a period of
twelve months which would have been payable by the
political party had the loan been taken on ordinary
commercial terms would have exceeded the interest
actually owed for the same period by the political
party to the person making the loan by an amount in
excess of twenty-five thousand euro (€25,000);

loans to political parties on more favourable terms than ordinary commercial terms are forbidden