Under the Political Parties, Elections and Referendums Act 2000 (PPERA), there are laws on fundraising and spending that political parties must follow in the run-up to certain elections. 

This guidance provides information on the regulated period, spending limits, campaign spending, reporting requirements and deadlines for the Northern Ireland Assembly and local elections in May 2027. 

This guidance and the related documents we refer to apply to registered political parties only. The rules for candidates are different, and we issue separate guidance for candidates and their agents contesting the elections. We will publish this in the autumn.

When parties issue election material it must contain details known as an imprint. We publish separate guidance on imprints.

Terms and expressions we use 

In this guidance, we use ‘must’ when we refer to a specific requirement. We use ‘should’ for items we consider to be minimum good practice, but which are not legal requirements.

We use ‘you’ or ‘the responsible person’ to refer to the person who is responsible for campaign spending. This will be the registered campaigns officer if one has been appointed, or the registered treasurer if not.

Translations and other formats  

For information on obtaining this publication in another language or in a Braille version please contact the Electoral Commission: 

Tel: 0333 103 1928

Email: [email protected] 

Campaign spending is what your party spends on certain activities to promote the party or criticise other parties during a particular period in the run-up to the election. 

This period is called the ‘regulated period’. The regulated period is the time when the spending limits and rules apply.

In Northern Ireland in 2027 this includes spending promoting your party in the Northern Ireland Assembly election and in the local elections. It would also include spending promoting your party in any other elections in Northern Ireland during the regulated period.

The regulated period begins on 7 January 2027, and runs to polling day on 6 May 2027.1

Any spending you incur which promotes your party or any of its candidates in the regulated period is included, unless that spending was reported in a candidate return or a recall petition return.

How much you can spend in the regulated period depends on how many constituencies your party is contesting.

If you are not standing any candidates, then you do not have a spending limit and you will not have to submit a return.

Your party’s spending limit is:

£30,600 x the number of constituencies your party is contesting.1

Campaign spending is what the party spends on certain activities to promote itself or its candidates, or criticise other parties, during the regulated period.1

Campaign spending includes any items or services used during the regulated period, including:

• items or services bought before the regulated period begins, but used during it
• items or services given to the party free of charge or at a non-commercial discount of more than 10% and then used in your campaign (see Notional spending)
• spending in any election in the regulated period, including in:
  • the Northern Ireland Assembly election
  • local elections in Northern Ireland

All party spending must be reported to the Electoral Commission after the election.2

What activities count as spending?

Activities included in campaign spending are:3

• party political broadcasts, if your party is entitled to one
• party advertising of any kind. For example, street banners, websites or YouTube videos
• unsolicited material sent to voters about the party. For example, letters or leaflets you send that are not in response to specific queries
• the manifesto and other documents setting out your party’s policies
• market research or other methods of finding out which party people intend to vote for (where the research involves identified candidates however, it may be candidate spending)
• party press conferences or other dealings with the media
• party rallies and events, including the cost of people’s attendance, and any goods, services or facilities provided
• transport in connection with promoting or publicising your party

Which costs are included?

You must include any relevant costs associated with each activity. For example, if you are producing leaflets or advertising, you must include the design and distribution costs. You must also include overheads or administrative costs which are associated with each activity. 

All costs must include VAT, even if you can recover VAT payments. 

Guidance on the relevant costs associated with each activity is included in the following sections. It is not an exhaustive list. If you have queries about specific overhead costs, please contact us for advice.

Where relevant overhead and associated costs are incurred, the amount that counts as campaign expenditure is the portion that reasonably reflects usage during the campaign. It is that portion which must be included in the return and counts towards the spending limit.1

This applies to items such as:

• office space
• business rates
• electricity bills
• provision of phone lines and internet access
• provision of office equipment of any kind

The proportion that reasonably reflects usage is generally the amount that is incurred over and above the usual costs in a given period.

VAT 

If you have paid VAT on an item, you must include this when reporting the costs of the item in your return. You must still include VAT even if it can be reclaimed as a business expense.  

Invoices for payments made to companies based overseas may not always include VAT. If you have paid VAT, you should include this as part of the cost of the item when reporting, even if VAT is not included on the invoice. 

For example, you pay for digital material to be published as adverts on a social media platform based overseas. You paid VAT on the adverts, but your invoice does not include VAT. You must still include the VAT you paid when reporting the costs of the adverts in your return.

Which costs are not included?

The costs of water, gas, council tax and childcare do not need to be reported. They are not considered sufficiently closely connected to regulated campaign activities.

Costs associated with obtaining information and targeting or identifying voters, including database costs

This includes the cost of accessing, obtaining, purchasing, developing or maintaining:

• IT software or contact databases
• any information, by whatever means

that is used to facilitate the sending of unsolicited material to voters.

It includes the cost of accessing, obtaining or developing data sets, including data analytics to target voters by whatever means, including the cost of software, or agencies, organisations or others that identify groups of voters, by whatever means.

It includes the cost of any services to identify voters that are purchased, developed or provided before the regulated period, but are used to target voters during the regulated period.

Where information or access to information is obtained from a third party, the commercial cost of obtaining that information from the third party is included.

Costs associated with preparing, producing or distributing unsolicited material to voters, including via digital means

This includes the cost of use, or hire, of any:

• agency, individual or organisation
• services provided by any agency, individual or organisation
• premises or facilities
• equipment

that is used to:

• prepare, produce or facilitate the production of the unsolicited material
• disseminate by distribution or otherwise the unsolicited material, including any cost attributable to increasing the visibility of material via any means.

It includes the cost of delivering material by any means including electronic means or the physical distribution of the material, for example the cost of envelopes and stamps or the purchase of a system for sending emails.

It includes the cost of accessing, developing and maintaining any digital or other network which promotes or increases the visibility of unsolicited material on any platform.

It includes the cost of oversight and maintenance of all social media, digital or other forms of distribution of unsolicited material. This includes the maintenance of all social media accounts, including if they are maintained by another entity/individual.

Other costs that are included

It includes the cost of any rights or licensing fee for any image used in producing unsolicited material.

It includes the cost of paper or any other medium on which unsolicited material is printed.

It includes the cost of purchase and use of any equipment in connection with:

• preparation, production or facilitating the production of the unsolicited material
• dissemination by distribution or otherwise of the unsolicited material

It includes the cost of purchase, hire or use of:

• photocopying equipment
• printing equipment

for use in printing unsolicited material.

It includes a relevant proportion of the cost of:

• office accommodation
• business rates
• electricity
• phone rental and internet access

associated with the preparation, production, dissemination and distribution of unsolicited material.

It includes the cost of food and/or accommodation for any individual who provides services in connection with unsolicited material for the party where that is paid for by the party or reimbursed by the party.

Costs that are not included 

It does not include any cost associated with the obtaining of data as permitted under any statute or regulation.

Activities not included in campaign spending are:1

• reasonable expenses attributable to the protection of persons or property, for example hiring security, using a PO Box to avoid publicising a home or office address on imprints, or purchasing antivirus software for protecting campaign computers 
• permanent, fixed term or temporary staff costs where the staff member has a direct employment contract with the party
• volunteer time
• office running costs, except costs that are higher than usual because of campaigning, such as telephone bills
• people’s travel, food and accommodation costs while they campaign, unless you reimburse them
• expenses met out of public funds. For example, security costs for VIP visits
• material sent only to your members
• party conferences2
• local newsletters about elected representatives or prospective candidates
• anything which a candidate properly declares on their spending return3
• anything which a registered recall petition campaigner properly declares on their spending return4

Volunteer time

Sometimes you may not be sure if someone is a volunteer or if their time should be treated as notional spending. For example, they may offer similar services professionally to the ones they are performing for you.

They will be a volunteer if:

• their employer is not paying them for the time they spend on your campaign, or
• they are using their annual leave, or
• where they are self-employed, you won’t benefit from any professional insurances they hold

If they use specialist equipment or materials, you should consider whether their use is notional spending, using the principles in the next section.

Weithiau, efallai y byddwch am ddefnyddio rhywbeth yn eich ymgyrch na fu'n rhaid i chi wario arian arno, am ei fod wedi cael ei roi i chi fel rhodd mewn da, am ddim neu am bris gostyngiad anfasnachol. 

Er enghraifft, gallai hyn fod am fod y cyflenwr yn cefnogi eich ymgyrch. 

Ymysg yr enghreifftiau posibl o rodd mewn da mae:

• gofod mewn neuadd ar gyfer digwyddiad
• argraffu
• rhoi bwyd a thrafnidiaeth i wirfoddolwyr

Pan fydd hyn yn digwydd, bydd gwerth masnachol llawn yr hyn y gwnaethoch ei ddefnyddio yn cyfrif tuag at eich terfyn gwariant a rhaid rhoi gwybod amdano.1

Gelwir hyn yn ‘wariant tybiannol’. 

Mae'n rhaid bodloni pedwar prawf er mwyn i eitem (h.y. nwyddau, cyfleuster neu wasanaeth) gyfrif fel gwariant tybiannol:

1. cewch yr eitem am ddim neu am ostyngiad anfasnachol o fwy na 10%
2. mae'r gwahaniaeth mewn gwerth rhwng y gyfradd fasnachol a'r hyn a dalwch dros £200
3. mae'r eitem yn cael ei defnyddio gan neu ar ran y blaid
4. byddai wedi bod yn wariant ar ymgyrchu pe byddech wedi mynd i'r gwariant (Pa weithgareddau sy'n cyfrif fel gwariant?)

Rhaid i'r eitem gael ei throsglwyddo neu ei darparu i'r blaid er mwyn iddi gyfrif fel gwariant tybiannol. 

Mae hyn yn golygu y bydd unrhyw wariant tybiannol hefyd yn rhodd i'r blaid os yw uwchlaw £500, a rhaid rhoi gwybod amdano ar wahân. Gweler ein canllawiau ar fwy o wybodaeth am roddion i bleidiau gwleidyddol.

Os cewch eitemau am ddim, rhaid i chi gofnodi gwerth marchnad llawn yr eitem os yw'n fwy na £200.

Os cewch eitemau am bris gostyngol anfasnachol o fwy na 10%, ac mae'r gwahaniaeth mewn gwerth yn fwy na £200, rhaid i chi gynnwys gwerth y gostyngiad fel gwariant tybiannol. Rhaid i'r swm rydych yn ei dalu gael ei gynnwys fel gwariant arferol plaid.

Gostyngiadau masnachol ac anfasnachol

Dim ond i ostyngiadau anfasnachol y mae gwariant tybiannol yn gymwys, sef gostyngiadau arbennig a roddir i chi, yn benodol, gan gyflenwyr. Mae hyn yn cynnwys unrhyw gyfradd arbennig nad yw ar gael ar y farchnad agored.

Mae'r rhain yn wahanol i ostyngiadau masnachol sydd ar gael i bob cwsmer, megis gostyngiadau ar gyfer swmp-archebion neu ostyngiadau tymhorol. Ni chaiff eitemau, nwyddau na gwasanaethau a brynir â gostyngiadau masnachol eu trin fel gwariant tybiannol. 

Cael eu defnyddio gan neu ar ran y blaid

Os byddwch yn cael eitem ond na fyddwch yn ei defnyddio, bydd yn rhodd o hyd os bydd dros £500, ond ni fydd yn wariant tybiannol.2

Yr unig adeg y gall person wneud defnydd o rywbeth ar ran plaid wleidyddol yw os bydd y defnydd hwnnw wedi cael ei gyfarwyddo, ei awdurdodi neu ei annog gan y blaid, yr unigolyn cyfrifol neu un o'i ddirprwyon.3

Prisio gwariant tybiannol 

Os yw'r cyflenwr yn ddarparwr masnachol, dylech ddefnyddio'r cyfraddau y mae'n eu codi ar gwsmeriaid eraill. Os nad yw'r wybodaeth hon ar gael, dylech ganfod beth mae darparwyr tebyg yn ei godi am yr un nwyddau neu wasanaethau a defnyddio hyn fel y gwerth masnachol. 

Dylech gadw cofnod o'r modd y daethoch i'ch prisiad a chadw copïau o unrhyw ddyfynbrisiau a gewch. 

Dylai'r gwerth a ddatganwch ar eich ffurflen gwariant fod yn asesiad gonest a rhesymol o'r gwerth masnachol. 
 

Ceir canllawiau yma ar brisio rhodd:

Sut mae cyfrifo gwerth rhodd? (Prydain Fawr)

Sut mae cyfrifo gwerth rhodd? (Gogledd Iwerddon)

Staff ar secondiad 

Os bydd cyflogwr yn secondio aelod o staff ar gyfer eich ymgyrch, rhaid i chi gofnodi ei gyflog gros ac unrhyw lwfansau ychwanegol fel gwerth tybiannol. 

Nid oes angen i chi gynnwys cyfraniadau yswiriant gwladol na phensiwn y cyflogwr.
 

There is separate legislation governing spending promoting particular candidates at a Northern Ireland Assembly election, and at the local elections happening at the same time

Under the Northern Ireland Assembly (Elections) Order 2001, the Representation of the People Act 1983 and the Electoral Law Act 1962, the candidates standing for your party will appoint agents, who are responsible for the candidate’s spending and must report it in a return after the election.

Sometimes you may need to decide whether campaign spending should count towards the party spending limit, or the spending limit of a candidate standing for your party in a particular constituency.  

Campaign spending does not count against both the party and candidate spending limits. It will fall into one category or the other. 

Political parties support their candidates in various ways. This may have to be reported in different ways, depending on what you do. Since often it must be reported by the candidate and agent, this is covered in more detail in our candidate guidance, which we will publish later in the year.

First, you should identify if your activity promotes a particular constituency candidate during the candidate regulated period. If it does, then the next question is how the spending must be reported. This depends on the candidate's or agent's link to the activity.

Os bydd eich gwariant yn hyrwyddo'r blaid ond nid unrhyw ymgeisydd penodol, yna rhaid rhoi gwybod amdano fel gwariant y blaid.

Rhaid rhoi gwybod am wariant sy'n hyrwyddo ymgeisydd penodol ond nad yw'n ymddangos ar ffurflen ymgeisydd hefyd fel gwariant y blaid.

Fodd bynnag, bydd unrhyw wariant y mae'n rhaid iddo ymddangos ar ffurflen ymgeisydd wedi'i eithrio o wariant y blaid.1

Mae dwy ffordd y gallai fod angen i'ch gweithgaredd ymddangos ar ffurflen yr ymgeisydd:

• gwariant tybiannol gan yr ymgeisydd
• gwariant awdurdodedig gan y blaid ei hun ar ran yr ymgeisydd

Gwariant tybiannol gan yr ymgeisydd

Os ydych wedi darparu neu drosglwyddo rhywbeth i'r ymgeisydd, a'i fod wedyn yn cael ei ddefnyddio gan neu ar ran yr ymgeisydd yn y cyfnod a reoleiddir ar gyfer ymgeiswyr, a'i fod yn werth mwy na £50, yna gwariant tybiannol gan yr ymgeisydd fydd hyn.2

Yn yr achos hwn, rhaid i'r ymgeisydd roi gwybod am y gwariant. Gan fod yn rhaid iddo ymddangos ar ffurflen yr ymgeisydd, nid oes angen i'r gwariant ymddangos ar ffurflen y blaid.

Os bydd yr ymgeisydd yn ei chael ar ôl iddo ddod yn ymgeisydd, bydd hwn hefyd yn rhodd gan y blaid i'r ymgeisydd, a rhaid ei hadrodd hefyd fel rhodd yn y datganiad.3

Gwariant awdurdodedig

Os nad ydych wedi darparu na throsglwyddo unrhyw beth i'r ymgeisydd, ond os ydych wedi gwario arian yn hyrwyddo'r ymgeisydd ar ôl iddo ddod yn ymgeisydd yn swyddogol, gelwir hyn weithiau yn ‘ymgyrchu lleol’ neu'n ‘wariant adran 75’.

Rhaid i chi gael awdurdodiad ysgrifenedig gan asiant yr ymgeisydd os byddwch am wario mwy na £700 yn hyrwyddo ymgeisydd penodol.4

Os bydd yr asiant yn eich awdurdodi i fynd i'r gwariant, bydd gennych awdurdod i wneud y taliad ar gyfer y gwariant hwnnw.5  Os byddwch yn gwneud y taliadau, yna os caiff y gwariant ei dderbyn ar ôl iddynt ddod yn ymgeisydd yn swyddogol a'i fod yn fwy na £50, bydd yn rhodd i'r ymgeisydd. 

Rhaid i'r asiant roi gwybod am y gwariant awdurdodedig ar ffurflen yr ymgeisydd.6  

Gan fod yn rhaid iddo ymddangos ar ffurflen yr ymgeisydd, nid oes angen iddo ymddangos ar ffurflen y blaid. Fodd bynnag, os aethoch i wariant o fwy na £700, yna rhaid i chi hefyd gwblhau ffurflen ar wahân ynghyd â datganiad. Rhaid i chi gyflwyno'r rhain i'r Swyddog Canlyniadau yn etholaeth yr ymgeisydd o fewn 21 diwrnod i'r canlyniad gael ei ddatgan.7

Gwariant anawdurdodedig

Os nad yw'r asiant wedi eich awdurdodi i fynd i'r gwariant, yna nid oes angen iddo ymddangos ar ffurflen yr ymgeisydd. Yn yr achos hwn, rhaid i chi ei gynnwys ar ffurflen eich plaid fel arfer.8

Mae'n drosedd gwario mwy na £700 yn hyrwyddo unrhyw ymgeisydd penodol ar ôl iddo ddod yn ymgeisydd yn swyddogol heb gael awdurdodiad ysgrifenedig gan yr asiant.9

Ceir rhagor o fanylion am adrodd ar wariant ymgeiswyr yn Gwariant a Rhoddion Ymgeiswyr ac Asiantiaid yn etholiadau cyffredinol Senedd y DU.

Mae rhagor o enghreifftiau ar y pwnc hwn yn ein canllawiau i ymgeiswyr yn etholiadau cyffredinol Senedd y DU ym Mhrydain Fawr.

Pam y gall fod angen i chi wahanu gwariant 

Efallai y bydd angen i chi wahanu eich costau rhwng gweithgareddau a deunyddiau sy'n cyfrif fel gwariant ar ymgyrch a'r rheini nad ydynt. 

Dyma ddwy enghraifft gyffredin i ddangos ble mae angen i chi wahanu gwariant:

• os defnyddiwch eich swyddfa fel lleoliad ar gyfer canfasio dros y ffôn, bydd angen i chi rannu'r bil ffôn rhwng galwadau canfasio, a galwadau nad ydynt yn ymwneud â'r ymgyrch
• os byddwch yn defnyddio gwaith dylunio ar gyfer ymgyrchu cyn i'r cyfnod a reoleiddir ddechrau, ac yn parhau i'w ddefnyddio ar ôl iddo ddechrau, bydd angen i chi wahanu'r costau dylunio rhwng y ddau gyfnod
   

Yr egwyddor asesu gonest

Ym mhob achos dylech wneud asesiad gonest, yn seiliedig ar y ffeithiau, o gyfran y gwariant y gellir ei phriodoli'n deg i'ch ymgyrch.

Weithiau, gall fod yn anodd gwahanu costau'n union gywir. Er enghraifft, efallai mai dim ond dadansoddiad o gostau galwadau dros werth penodol y gall eich bil ffôn ei ddarparu.

Yn yr achosion hyn, dylech ystyried y ffordd orau o wneud asesiad gonest ar sail y wybodaeth sydd gennych. Er enghraifft, gallech gymharu'r bil ag un nad yw'n cwmpasu cyfnod a reoleiddir.

Os ydych yn dal yn ansicr, ffoniwch neu e-bostiwch ni i gael cyngor.

Pan fyddwch yn cyflwyno eich ffurflen gwariant rhaid i chi ddatgan bod y ffurflen yn gyflawn a chywir hyd eithaf eich gwybodaeth a'ch cred. Mae'r datganiad hwn yn cwmpasu unrhyw asesiadau rydych wedi'u gwneud ynghylch rhannu gwariant.

Mae'n drosedd gwneud datganiad ffug yn fwriadol neu'n fyrbwyll.1
 

There are time limits by which the responsible person must receive and pay all invoices for your campaign spending.1

Receiving invoices from suppliers

You must obtain all your invoices for your campaign spending from suppliers within 30 days of the election. The last day for receiving invoices from your suppliers is Monday 7 June 2027.2

Invoices received after this deadline are called unpaid claims for the purposes of reporting. You must record unpaid claims in your spending return. 

You must not pay unpaid claims unless there is a court order enabling you to do so. This is called leave to pay and may be obtained by you or the supplier applying to the relevant court in advance of payment. 

Paying invoices from suppliers

You must pay all your invoices from suppliers within 60 days of the election. The last day for paying invoices is Monday 5 July 2027.3

Invoices received in time but remaining unpaid after this deadline are called disputed claims.4 You must record disputed claims in your spending return.

You must not pay disputed claims unless there is a court judgment or order enabling you to do so. This is called leave to pay and may be obtained by you applying to the relevant court in advance of payment. Suppliers may also apply to the relevant court to obtain a court judgement or order for payment.  

Enforcement

We may issue a civil sanction for a breach of these rules. 

However, we will not usually consider taking enforcement action to be proportionate where the delay or amounts are small.

You must report your campaign spending to us after the election.1

You must record all your campaign spending. You will need to send us this information in your spending return after the election. 

All costs must include VAT, even if VAT does not appear on the invoice, or you can recover VAT payments.

What you need to record

For each item of spending, you must record the following information to put into your spending return:

• what the spending was for – for example, leaflets or advertising
• the name and address of the supplier
• for a payment made, the amount
• for notional spending, the value2  
• the date that you spent the money
• any invoices not received by the deadline (unpaid claims)3
• any payments not made by the deadline (disputed claims)4

You must also include invoices or receipts for any payments over £200.5

Invoices are not required for notional spending, since it is not a payment, but the value of something that has been provided. It is good practice to include evidence of how you calculated the value.

The return must be accompanied by a declaration from the responsible person to say that the return is complete and correct.6

It is a criminal offence to make a false declaration knowingly or recklessly.

Reporting to us

You can report your campaign spending via PEF Online. 

We also provide a template form for you to use to help you keep records and complete your return. We recommend you use either PEF Online or our template to ensure you are providing the details required by law.

For shorter returns, you may find it easier to enter the data line by line into PEF Online yourself.  

For lengthier returns, we recommend you use the excel version of the RP11 form to capture your spending and return it to us to upload it into the PEF Online system on your behalf. 

You can download and submit the completed form to us by email at [email protected] or you can post it to us.

If you are posting your return, we recommend that you post it in time to arrive no later than the last working day before the deadline.

We are currently updating the form and will publish it later in the summer. 

Deadline

You must submit your spending return to us by Friday 6 August 2027.7

You may be liable for a penalty if you don’t submit your return on time.

Donations and loans

Donations and loans are reported by parties on a quarterly basis when they exceed a certain threshold or are impermissible.

There are no additional requirements on parties for reporting donations and loans at the Northern Ireland Assembly election.

Please see our guidance on party donations and loans for more information.