Non-party campaigners must put a value on any non-monetary donation. The value of a donation is the difference between the value of what is received, and the amount, if any, that the non-party campaigner pays for it.1
Items that are received for free or at a non-commercial discount, where the difference in the commercial value and what was actually paid for it is more than £500, is a donation for the purposes of PPERA.
When a non-party campaigner receives a donation of more than £500, they must promptly check whether the donation is from a permissible source.
How do you work out the value of a donation?
How do you work out the value of a donation?
If your organisation receives or provides an item, goods or service, you must work out its market value. The market value means the price that would reasonably be expected to be paid for the item, goods or service, if it was on sale in the open market.2
Working out the market value is needed to determine whether a donation has been made and what the value is. Any commercial income you gain from these transactions is not a donation.3
The following section provides guidance on how to assess the market value of goods and services, determine whether a donation has been made, and calculate the value of the donation.