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

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General overheads and associated costs

Where relevant overhead and associated costs are incurred, the amount that counts as campaign expenditure is the portion that reasonably reflects usage during the campaign. It is that portion which must be included in the return and counts towards the spending limit.1

This applies to items such as:

  • office space
  • business rates
  • electricity bills
  • provision of phone lines and internet access
  • provision of office equipment of any kind

The proportion that reasonably reflects usage is generally the amount that is incurred over and above the usual costs in a given period.

For example, a party pays a standard amount per month for electricity. In the period in the lead up to the election it incurs an extra amount above what it would ordinarily pay. The extra amount is the amount that must be reported in the return. 

Which costs are not included?

The costs of water, gas, council tax and childcare do not need to be reported. They are not considered sufficiently closely connected to regulated campaign activities.

Last updated: 9 November 2023