First two Tipperary seats seem decided but transfers to come into play for other three

With Independent TD Michael Lowry set to top the poll and come in on the first count, likely to be followed by Sinn Fein's Martin Browne, the attention turns to the filling of the remaining three seats and transfers will decide those.

Independent TD Mattie McGrath is next in line to take a seat, as his 8,012 votes put him over 900 votes ahead of Alan Kelly on 7,095.

The Labour TD is likely to benefit from transfers from fellow North Tipp candidate, independent Joe Hannigan, who polled 4,243 in his first Tipperary poll.

Fifth on first preference tallies is outgoing Fianna Fail TD Jackie Cahill on 6,990 and with likely transfers from the lower placed party candidates, Imelda Goldsboro (3,178) and Sandra Farrell (2,044) he should get over the line.

Independent TD Seamus Healy will be worried about his chances as at 4,857 he is sixth on first preferences. In 2016 he benefitted from Sinn Fein transfers that won't be available in the same way this time without a SF elimination.

Fine Gael cannot be ruled out so early but their task is a difficult one. Only 88 votes separate their candidates, Garret Ahearn (4,388) and Mary Newman Julian (4,301) and a major transfer would be required to regain the party seat lost in the first all-county election four years ago.

And it will be late tonight or more likely tomorrow before all these scenarios come into play.