27.—(1)(a) Local elections shall be held in accordance with regulations made by the Minister under this section.

(b) If an election is contested, the poll shall be taken according to the system of proportional representation, each local government elector having one transferable vote.

(c) In this subsection “transferable vote” has the meaning given to it by section 37 of the Electoral Act, 1992.

(2) Without prejudice to the generality of subsection (1), regulations under this section may in particular include provision for all or any of the following matters in relation to local elections:

(a) nominations;

(b) deposits by candidates;

(c) deaths of candidates;

(d) duties of returning officers;

(e) staff of returning officers;

(f) taking of polls and counting of votes;

(g) use, free of charge, of schools and public rooms;

(h) arrangements for postal voting;

(i) arrangements for special voting;

(j) voting by persons in the employment of returning officers;

(k) voting by physically ill or physically disabled local government electors;

(l) polling on islands;

(m) issue of polling information cards;

(n) maintenance of secrecy of voting;

(o) removal of persons misconducting themselves in polling stations;

(p) procedure in cases of disorder or obstruction;

(q) interference with ballot boxes or ballot papers;

F55[(r) election of the same person in more than one local electoral area or to more than one local authority;]

(s) casual vacancies that occur in the circumstances specified in paragraph (r), or occuring in other specified circumstances related to local elections;

(t) the manner in which the costs of local elections are to be paid by local authorities;

(u) provisions corresponding to sections 60, 105, 134 to 154, 156 to 160 and 163 of the Electoral Act, 1992, with such modifications as appear to the Minister to be appropriate.

(3) Where a provision of regulations under this section corresponds to a provision of the Electoral Act, 1992, which declares a matter to be an electoral offence, the regulations may provide for a corresponding offence in relation to local elections and lay down a penalty for it which does not exceed the relevant penalty specified in section 157 of that Act.

(4) Regulations made under section 22 of the Local Government Act, 1994, and in force at the commencement of this provision shall continue in force and have effect as if made under this section and may be amended or revoked accordingly.

(5) Where regulations under this section are proposed to be made, a draft of them shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each House.

(6) No local election is invalid by reason of non-compliance with any regulations under this section, or any mistake in the use of forms provided for or by any such regulations, if it appears to the court before which the matter is raised:

(a) that the election was conducted in accordance with the principles laid down in the regulations under this section taken as a whole, and

(b) that the non-compliance or mistake did not materially affect the result of the election.

(7) Regulations under this section apply to a new election under Part 21.

(8) Where regulations under this section provide for the issue of polling information cards by a local authority, a decision to issue them is a reserved function.