Party spending and pre-poll donations and loans: UK Parliamentary general election

What activities count as spending?

Activities included in campaign spending are:1

  • party political broadcasts, if your party is entitled to one
  • party advertising of any kind. For example, street banners, websites or YouTube videos
  • unsolicited material sent to voters about the party. For example, letters or leaflets you send that are not in response to specific queries
  • the manifesto and other documents setting out your party’s policies
  • market research or other methods of finding out which party people intend to vote for (where the research involves identified candidates however, it may be candidate spending)
  • party press conferences or other dealings with the media
  • party rallies and events, including the cost of people’s attendance, and any goods, services or facilities provided
  • transport in connection with promoting or publicising your party

Which costs are included?

You must include any relevant costs associated with each activity. For example, if you are producing leaflets or advertising, you must include the design and distribution costs. You must also include overheads or administrative costs which are associated with each activity. 

All costs must include VAT, even if you can recover VAT payments. 

Guidance on the relevant costs associated with each activity is included in the following sections. It is not an exhaustive list. If you have queries about specific overhead costs, please contact us for advice.

Last updated: 9 November 2023