Transferred to or provided for the use or benefit of the candidate
The item must be transferred or provided to the candidate for it to count as notional spending.1
Example
For example, a party sends one of their candidates some leaflets to use in the candidate’s campaign – so the leaflets have been transferred to the candidate.
If the candidate distributes the leaflets, they have made use of them in their campaign. The value of the leaflets (if over £50) must be reported as notional spending.