Non-party campaigners: UK Parliamentary general elections

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Valuing and reporting notional spending

How do you value notional spending?

To work out the value of notional spending, and to assess whether something is notional spending, you must first work out the commercial rate or market value of the item, goods or service you received. The commercial rate or market value means the price that would reasonably be expected to be paid for the item, goods or service, if it were on sale in the open market.1

The guiding principle is that, in all cases, you should make an honest and reasonable assessment of the value of the items, goods or service you have received. You should keep a record of how you reached your valuation and keep copies of any quotes you receive.

If the supplier is a commercial provider, you should use the rates they charge other customers. Alternatively, if the exact or similar options of the item or service is available on the market, you should use the rates charged by other providers to guide you in making a valuation.

If there are no exact or similar options of the goods or service available on the market, you should base your assessment on the market rates of a reasonable equivalent.

What notional spending needs to be reported?

Where an item is treated as notional spending, an ‘appropriate amount’ must be reported by the non-party campaigner as controlled expenditure.

Where the notional spending is property transferred to the non-party campaigner, the appropriate amount is the proportion that is reasonably attributable to the use of the item, of either:

  • its market value (where it is transferred free of charge) or
  • the value of the discount.2

Where the notional spending is property, services or facilities used by the non-party campaigner, the appropriate amount is the proportion that is reasonably attributable to the use of the item, of either: 

  • the commercial rate (where is it provided free of charge) or 
  • the difference in value between the commercial rate for an item or service and the price that was actually paid by the non-party campaigner.3

Working with registered political parties

Non-party campaigners may also work with a registered political party, and provide property, services or facilities free of charge or at a non-commercial discount.

If the registered political party use the goods, services or facilities during their campaign, this must be treated as notional spending on behalf of the political party.4  This will also be treated as a donation by the non-party campaigner to the political party.5

It must be reported by the registered political party and will count towards the party’s spending limit.

It will not count towards the non-party campaigner’s spending limit and must not be recorded in the spending return for the non-party campaigner.

Last updated: 19 December 2023