Guidance for Candidates and Agents at Senedd elections

Notional spending begins with being provided with something of value. When the value is over £500, this is also a donation.1 You should work out the value of what has been provided as notional spending in the same way as you work out the value of a non-monetary donation.

Please see How do you value a donation? for further guidance on valuing notional spending and donations.

It is good practice to include any evidence you have of the value of notional spending when you submit your return.

Valuing seconded staff

If an employer seconds a member of staff to your campaign, you must record their gross salary and any additional allowances as notional spending.

You do not need to include the employer’s national insurance or pension contributions.2 You will need to include the value of any expenses, such as travel or food, that you or the employer reimburses.