Commercial discounts are those available to other similar customers, such as discounts for bulk orders or seasonal reductions. Items, goods and services purchased with commercial discounts will not be treated as notional spending.
Non-commercial discounts are special discounts that you are given by suppliers. This includes any special rate which is not available on the open market. These are different to commercial discounts available to all customers, such as discounts for bulk orders or seasonal reductions.
Example
For example, a printer provides a candidate with a quote of £120 to print leaflets to promote the candidate’s campaign. The printer also offers the candidate a 5% discount on the order because they like the candidate’s policies. The candidate pays for the leaflets, accepts the discount, and arranges for the leaflets to be delivered to voters.
While the leaflets have been provided for the candidate’s use at a non-commercial discount, the discount is not more than 10%. This is not notional spending. The candidate must report the £116 paid for the leaflets as a usual payment made by themselves or any of their agents.