The counting of Kerry votes cast in the two referendums began in the Killarney Sports and Leisure Centre at 9am.
It is thought that all boxes may be open by about 2pm which should give an indication as to how this county has voted.
Around 112,000 people in Kerry were entitled to vote in both referendums.
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The returning officer for the constituency of Kerry is Pádraig Burke.
Mr Burke is also county registrar and is in charge of the conduct of elections and referendums.