16.—(1) The F10[Minister for Public Expenditure and Reform] shall prepare a scale of maximum charges for local returning officers and every local returning officer F10[shall, upon the request of the Minister for Public Expenditure and Reform, be paid by the Minister for Finance] out of the Central Fund or the growing produce thereof the officer's reasonable charges, in respect of services and expenses in relation to a referendum, not exceeding the maximum charges specified in the scale prepared under this section and applying for the time being.

F11[(1A) F10[Upon the request of the Minister for Public Expenditure and Reform, the Minister for Finance shall], in respect of services and expenses which are not covered by the foregoing subsection, recoup to (or, where appropriate, pay on behalf of) every local returning officer out of the Central Fund or the growing produce thereof the officer's reasonable charges in relation to every referendum in respect of which he or she is the local returning officer. For the avoidance of doubt, the expenses which may be recouped under this subsection shall include expenses incurred by a local returning officer in being represented at and meeting any damages and costs in legal proceedings (except where the court is satisfied that such officer has been grossly negligent in the discharge of the duties of the office). For the purposes of this subsection "legal proceedings" shall not include the trial of petitions presented in accordance with the provisions of section 42.]

(2) For the purpose of the payment of such charges, an account of them shall be submitted by a local returning officer to the Minister for Finance and the Minister for Finance may issue to local returning officers directions as to the time when and the manner and form in which the account shall be so submitted.

F12[(3) On the request of a local returning officer for an advance on account of the officer's charges the Minister for Finance may, F10[with the consent of the Minister for Public Expenditure and Reform and after consultation with the Minister], (irrespective of whether the scale of charges referred to in subsection (1) has been prepared or not), on such terms as the Minister for Finance thinks fit, make such an advance.]

(4) The Minister for Finance may, before payment of a local returning officer's charges under this section, apply to a judge of the Circuit Court having jurisdiction in any part of the constituency concerned for the taxation of the account submitted by the local returning officer and the judge shall tax the account and determine the amount payable there under.

(5) The taxation under this section of the account of a local returning officer shall, if the judge so decides on the application of the officer, include the determination of any claim made against the officer in respect of any matter charged for in the account.