Guidance for Candidates and Agents at Scottish Parliament elections

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Advertising of any kind

General costs

Examples include the costs of:

  • services provided by any agency, individual or organisation
  • premises or facilities
  • equipment
  • image rights or licensing fees
  • paper or other materials

used in connection with advertising of any kind. This includes costs associated with producing and promoting adverts.

For example, hiring a photographer and premises to produce images for use in advertising material or purchasing a more prominent position on a page within a search engine.

You might also have costs associated with physically displaying advertising in a location, such as buying placards, cable ties or glue.

Computing and printing equipment

Where paper, photocopying equipment or a printer is purchased or hired principally for use in the campaign, the full cost must be reported.

It includes costs associated with computing or printing equipment in connection with advertising. These costs are reportable except where:

  • computing or printing equipment was acquired by the candidate principally for their own personal use
  • computing or printing equipment is provided by another individual, the equipment was acquired by that individual for their own personal use and the candidate is not charged for the use of it

Example A

The candidate hires a professional printer to print adverts. As the printer is hired specifically for use in the campaign, the full cost of hiring the printer must be reported.

Example B

A volunteer allows the campaign to use their home office equipment and printer for free. This is not candidate spending as there is an exemption for using someone’s personal computing or printing equipment where the candidate is not charged. This should not be reported.

Software

It includes the cost of any software, of any kind, for use on any device to:

  • design and produce advertising material in-house
  • disseminate or facilitate dissemination of advertising material

whether that material is distributed digitally, electronically or via other means.

For example, a licensing fee for a software application for use on a device, or purchasing AI software to produce adverts.

Websites and other digital material

It includes the costs of:

  • hosting and maintaining a website or other electronic/digital material that promotes the candidate 
  • designing and building the website
  • a portion of any website or material that is set up to obtain funds for the candidate but also promotes the candidate during the regulated period 

Material for sharing

It includes costs associated with making advertising material available for:

  • downloading and use by others
  • posting on and promoting the candidate via any kind of social media channel or platform

For example, the costs of producing advertising material promoting the candidate that is posted to a page on a social media channel encouraging followers to share it.

If you put material on a website for people to print off for their personal use, such as window posters or petition forms, the design and website costs count as candidate spending. You do not need to count people’s print costs against your spending limit unless people are printing documents on your behalf.

If the material could be printed and distributed to voters – for instance a leaflet – you will need to make it clear how you expect people to use it.

If you authorise wider use of the material, the production costs may count as candidate spending whoever does the printing.   

Networks

It includes costs associated with any digital or other network which:

  • facilitates the sharing of advertising material by any means
  • promotes or increases the visibility of advertising material by any means

For example, the purchase of digital identities used to make material appear as if it has been seen and approved by a high number of users on a social media platform.

Other costs

You also do not have include the costs of people's food or accommodation costs while they are providing you with services in connection with advertising, if they meet the costs themselves. For example, if your volunteers buy themselves lunch while putting up posters around your electoral area.

However, any food or accommodation expenses you or someone else pays for them, or reimburses them for, do count as your spending.

Last updated: 18 September 2025