All Cabinet Ministers are issued with guidelines in relation to offers of gifts, goods or services provided within the State and abroad pursuant to the Ethics in Public Office Act 1995.
The guidelines clearly state: "All office holders are expected to adhere to the fundamental principle that an offer of gifts, hospitality or services should not be accepted where it would or might appear to place him or her under an obligation."
Property or a service below the commercial price, a loan of property free of charge or for less than the commercial value of the loan, or a service free of charge exceeding the value of £500 comes within the guidelines.
However, the guidelines do not apply if the offer or supply of property is as a donation for political purposes, for personal reasons only by a friend or relative, or where there is no intention to and it does not confer any benefit directly or indirectly on the office holder.
The guidelines state that if an offer or services were supplied for a Minister or a Minister of State by virtue of Ministerial office, or if she or he becomes aware that such are supplies to a spouse or child, she or he must notify the Secretary General to the Government in writing. She or he must make an appropriate refund to the person supplying the benefit. In the event of a refund not being practical, the Taoiseach, Tanaiste and specified Minister shall make a donation to a nominated voluntary body or charity.