Northern Ireland Assembly and local elections 2027: Party spending

You must report your campaign spending to us after the election.1

You must record all your campaign spending. You will need to send us this information in your spending return after the election. 

All costs must include VAT, even if VAT does not appear on the invoice, or you can recover VAT payments.

What you need to record

For each item of spending, you must record the following information to put into your spending return:

• what the spending was for – for example, leaflets or advertising
• the name and address of the supplier
• for a payment made, the amount
• for notional spending, the value2  
• the date that you spent the money
• any invoices not received by the deadline (unpaid claims)3
• any payments not made by the deadline (disputed claims)4

You must also include invoices or receipts for any payments over £200.5

Invoices are not required for notional spending, since it is not a payment, but the value of something that has been provided. It is good practice to include evidence of how you calculated the value.

The return must be accompanied by a declaration from the responsible person to say that the return is complete and correct.6

It is a criminal offence to make a false declaration knowingly or recklessly.

Reporting to us

You can report your campaign spending via PEF Online. 

We also provide a template form for you to use to help you keep records and complete your return. We recommend you use either PEF Online or our template to ensure you are providing the details required by law.

For shorter returns, you may find it easier to enter the data line by line into PEF Online yourself.  

For lengthier returns, we recommend you use the excel version of the RP11 form to capture your spending and return it to us to upload it into the PEF Online system on your behalf. 

You can download and submit the completed form to us by email at [email protected] or you can post it to us.

If you are posting your return, we recommend that you post it in time to arrive no later than the last working day before the deadline.

We are currently updating the form and will publish it later in the summer. 

Deadline

You must submit your spending return to us by Friday 6 August 2027.7

You may be liable for a penalty if you don’t submit your return on time.

Donations and loans

Donations and loans are reported by parties on a quarterly basis when they exceed a certain threshold or are impermissible.

There are no additional requirements on parties for reporting donations and loans at the Northern Ireland Assembly election.

Please see our guidance on party donations and loans for more information.