Guidance for Candidates and Agents at Scottish Parliament elections

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Incurring and making payments for candidate spending

There are rules to make sure that spending can be controlled and accurately recorded and reported.

For party list candidates 

Spending on promoting party list candidates does not fall under the candidate spending rules. It counts as party spending, and so is the responsibility of the party treasurer or campaigns officer.

For constituency and independent regional candidates 

It is your responsibility to fully and accurately report candidate spending. You should ensure you understand the law and that all spending is properly authorised, recorded and reported.

Constituency and independent regional candidates can appoint an election agent, or act as their own election agent.1 Appointing an election agent affects who can make payments.

Once an agent is appointed, only the following people are allowed to incur election spending: 

  • the agent 
  • the candidate
  • anyone authorised by the candidate or agent 

By ‘incur’ we mean making a legal commitment to spend the money. If you authorise someone to incur candidate spending, you must do so in writing and be clear how much they can spend and on what.2

Payments are often incurred and paid at the same time. For example, if you buy something online or in a shop.

Sometimes spending is incurred before it is paid. For example, if you engage an events company to run your campaign launch, the spending is incurred when you engage their services. The payment is made later, once they invoice you after the event.

For most candidate spending payments must be made by or through the agent.3 There are five exceptions:

  • the candidate can pay for items before the agent is appointed4
  • the candidate can pay up to a total of £600 (for a constituency candidate) or £900 (for a regional candidate) on personal expenses for travel and accommodation5
  • the agent can authorise in writing someone to pay for minor expenses such as stationery or postage. The authorisation must include the amount of the payment.6
  • expenses that are reasonably attributable to a candidate’s disability can be paid by a candidate7
  • the agent can give written authorisation for someone to incur spending on behalf of the candidate so that the spending does not count towards that person’s ‘permitted sum’ on campaigning for the candidate (see local campaigning).8 The person authorised to incur the spending is also able to make the payments for that spending.9

If any payments are made by anyone other than the candidate, agent or sub-agent – for example by a person authorised in writing to incur spending – then if it is received after they become a candidate this will be a donation if it is over £50 (and it is not reimbursed by the agent).10 See candidate donations for more on donations.

Candidates can also act as their own election agents. You should make sure that your volunteers and campaigners are aware of these rules and know who can and cannot incur or pay costs.

Diweddarwyd ddiwethaf: 8 Hydref 2025