18.—(1) F37[The Minister for Public Expenditure and Reform] shall, in respect of such services and expenses where it is practicable to do so, prepare a scale of maximum charges for returning officers and local returning officers and F37[the Minister for Finance shall, upon the request of the Minister for Public Expenditure and Reform, recoup to] (or, where appropriate, pay on behalf of) every such officer out of the Central Fund or the growing produce thereof the officer's reasonable charges in relation to every European election in respect of which he or she is the returning officer or local returning officer, not exceeding the maximum charges specified in the scale prepared under this subsection and applying for the time being.

(2) The Minister for Finance shall, in respect of services and expenses which are not covered by the foregoing subsection F37[, and upon the request of the Minister for Public Expenditure and Reform, recoup to] (or, where appropriate, pay on behalf of) every returning officer and local returning officer out of the Central Fund or the growing produce thereof the officer's reasonable charges in relation to every European election in respect of which he or she is the returning officer or local returning officer. For the avoidance of doubt, the expenses which may be recouped under this subsection shall include expenses incurred by a returning officer or 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 21 of this Act.

(3) For the purpose of the payment of charges under this section, the returning officer or local returning officer, as the case may be, shall submit an account (or, where necessary, accounts) to the Minister for Finance and the said Minister may issue to returning officers and local returning officers directions as to the time when and the manner and form in which the accounts shall be submitted.

(4) The Minister for Finance may, if he or she thinks fit, before payment of a returning officer's or local returning officer's charges under this section apply to a judge of the Circuit Court having jurisdiction in the constituency concerned for the taxation of an account submitted by the returning officer or local returning officer (which shall be in the form directed by the Minister for Finance) and the judge shall tax such account and determine the amount payable thereunder.

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

F38[(6) On the request of a returning officer or local returning officer for an advance on account of the officer's charges, the Minister for Finance may, F37[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), if the Minister for Finance thinks fit, and on such terms as the said Minister of the Government thinks fit, make such an advance.]