You are provided office accommodation from which to run your campaign free of charge, which you use for three out of four months of the regulated period.
You must report an appropriate amount of notional spending based on the use made of the office:
Normal cost of rent per month for the office: £1,200
Amount you were charged: £0
Notional spending to be reported: £3,600 (3 × £1,200)
Items received at a discount
In the case where you have received an item, goods or service at a non-commercial discount, the value of the discount must be reported as notional spending and the amount you pay reported as a payment made by the non-party campaigner. The total of the two values will be the total value of the item.
For example, you are provided with campaign consultancy services at a non-commercial discounted rate. The provider offers you a discount of 15% off the rate they charge other clients, and you use their services during the regulated period.
You must report an appropriate amount of notional spending based on the use of the consultancy services:
Commercial rate for the consultancy services: £8,000
Amount you were charged and to be reported as payment made by the non-party campaigner: £6,800 (£8,000 - £1,200)
Notional spending to be reported: £1,200 (£8,000 × 0.15)
Seconded staff
If an employer seconds a member of staff to your campaign, you must record their gross salary and any additional allowances as the notional value.
You do not need to include the employer’s national insurance or pension contributions.