National park
The 14 national parks in Great Britain were designated under the National Parks and Access to the Countryside Act of 1949. The Boundary Committee for England takes account of national parks when making recommendations in their reviews. Further information can be found on the National Parks website.
Non-cash donation
Goods, services, property or facilities transferred to, or provided to, a party,third party, regulated donees for free or at a discounted rate of more than 10% of the ordinary commercial value.
Notes to the accounts
The notes to the accounts should explain the accounting basis adopted to account for any 'material' item in the accounts. Unless the contrary is stated in the notes, any such basis is expected to be consistent with the objectives of the Statement of Principles, i.e. relevance, reliability, comparability and understandability.
Notional expenditure
Notional expenditure is incurred when any goods, services, property or facilities are transferred to, or provided to, a party, candidate or election agent for free or at a discount of more than 10% of ordinary commercial value. Items of notional expenditure incurred by a candidate fall to be included as an election expense in the candidate's election expenses return. Candidates and their agents will wish to note that donations in kind are also likely to be notional expenditure.
For example, if it would normally cost £500 to print a set of leaflets, but a candidate receives a discount of 20%, the candidate would therefore receive a donation of £100 and incur £100 of notional expenditure (in addition to £400 actual expenditure).
Number of electors per councillor
The total number of electors in a local authority divided by the number of councillors.
