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Accommodation and administrative costs

Office space and equipment

Reportable costs include renting an office space, including business rates, for the candidate’s campaign, whether newly rented or under an existing rental agreement. This includes the cost of office space where it is being shared. 

If you are sharing office space, an amount that reasonably reflects the use by the candidate in campaigning must be included in your return. For more information on splitting costs, please see Splitting reportable and non-reportable spending.

This also includes costs associated with purchasing, using or hiring office equipment for your campaign. 

If you are provided with use of an office space or equipment for use in the campaign, this may be notional spending and in some cases a donation to the candidate. See notional spending for more guidance.

For example, desks, chairs and computers provided by a business for use in the candidate’s campaign.

Accommodation for staff and volunteers

The cost of providing accommodation for agents, volunteers or other employees campaigning for the candidate are reportable if they are paid by or reimbursed by the candidate or a third party.

Accommodation for the candidate

‘Personal expenses’ include the reasonable accommodation costs of the candidate in relation to the election.1

Where an accommodation cost is a personal expense for the candidate, this does not count towards the spending limit. It must be recorded as a personal expense in the spending return. See Personal expenses for more information.

Mobile phones and devices

It includes costs associated with mobile phones or other hand-held devices for use in the campaign, where this is paid for by the candidate or a third party. These costs are reportable except where:

  • the candidate uses their own device which they acquired for their own personal use and no additional costs are incurred beyond the normal usage2
  • someone provides the campaign with use of a device that was acquired for their own use for free, and no additional costs are incurred beyond the normal usage3

Example A

A SIM card with a data and calls allowance is bought for a candidate to use in their campaign, this would count as candidate spending

Example B

A volunteer’s mobile phone is used to co-ordinate other volunteers, and a portion of the phone contract charges are reimbursed by the candidate, this would count as candidate spending

Example C

The candidate uses their own phone which they acquired for their own personal use, and no further costs are incurred beyond the usual monthly charge for calls or data. This does not count as candidate spending

Overheads

It includes the cost of:

  • electricity
  • phone lines and internet access

for use in the candidate’s campaign.

It includes the subscription cost for media monitoring services, press wire and press release services.

Costs which are excluded

Costs that are not reportable are:

  • childcare for a candidate, agent or a volunteer
  • water, gas or council tax
  • use of someone’s sole or main residence as accommodation when provided free of charge4

‘Personal expenses’ include the reasonable accommodation costs of the candidate in relation to the election.5

Where an accommodation cost is a personal expense for the candidate, this does not count towards the spending limit. It must be recorded as a personal expense in the spending return. See Personal expenses for more information.

Last updated: 23 April 2026