Political Parties Campaign Expenditure (Senedd Elections) Code of Practice 2025

This Code:

  • is to be known as the Political Parties Campaign Expenditure (Senedd Elections) Code of Practice 2025
  • comes into force on DATE

Items not used at all

Items not used at all

Items paid for but not used at an election are not regarded as incurred for election purposes and do not need to be reported in the return. 

Expenses incurred prior to the commencement of the regulated period

Expenses incurred before the start of the regulated period, on items used during the regulated period, must be reported in the return. Therefore, the cost of items used during the regulated period but purchased prior to the start of the regulated period count towards the party’s spending limit.

VAT

Expenses must be reported inclusive of VAT where applicable, even where VAT can be recovered.

Where VAT is charged on an item, the VAT amount counts towards the spending limit.

Overheads and associated costs

Where overhead and associated costs are relevantly incurred, the amount that counts as campaign expenditure is the portion that reasonably reflects usage during the campaign. It is that portion which must be included in the return and counts towards the spending limit.

This applies to items such as:

  • office space
  • business rates
  • electricity bills
  • provision of phone lines and internet access
  • mobile phones
  • provision of office equipment of any kind

The proportion that reasonably reflects usage is generally the amount that is incurred over and above the usual costs in a given period.

A party pays a standard amount per month for electricity. In the period in the lead up to the election it incurs an extra amount above what it would ordinarily pay. The extra amount is the amount that must be reported in the return.

Any other associated costs also count as campaign expenditure, so must be reported and count towards the spending limit.

Excluded items

The cost of water, gas, council tax and childcare are not expenses falling within Part I of Schedule 8 PPERA. They are not considered sufficiently closely connected to the matters listed there. They do not need to be reported.

 

Schedule 8, paragraph 1(1): Party political broadcasts

Party political broadcasts.

Expenses in respect of such broadcasts include agency fees, design costs and other costs in connection with preparing or producing such broadcasts.

This paragraph includes:

Services, premises, facilities or equipment provided by others

This includes the cost of use, or hire, of any:

  • agency, individual or organisation 
  • services provided by any agency, individual or organisation  
  • premises or facilities 
  • equipment

to prepare, produce or facilitate the production of the content or to broadcast the content.

Overheads and associated costs

It includes the cost of any software of any kind for use on any device for the design and production of material in-house.

For example, a licensing fee for a software application for use in designing broadcast content.

It includes the cost of purchase and use of any equipment for the preparation, production, facilitation of production or broadcast of the content.

It includes a relevant proportion of the cost of:

  • office accommodation
  • business rates
  • electricity
  • phone rental and internet access 

associated with the preparation, production, facilitation of production and/or broadcast of the content.

It includes the cost of food and/or accommodation for any individual who provides services in connection with the broadcast for the party where that is paid for by the party or reimbursed by the party.

Page history

First published: 23 April 2025

Last updated: 19 June 2025