This would depend on whether or not the special leave was paid leave. If an employer allowed a member of staff additional unpaid leave to work for a party, this would not constitute a donation under the Political Parties, Elections and Referendums Act 2000. However, if an employer allowed an employee additional paid leave in order to enable them to work for the political party, this would constitute a donation to the party by the employer, and should be valued at the commercial charge-out rate for the services provided, or otherwise at the cost of the employee's salary (or other remuneration) for the period in question.
