If you are entitled to party political broadcasts, you must include the production costs as campaign spending. You do not need to include the value of the airtime.1
You must include the cost of use, or hire, of any:
agency, individual or organisation
services provided by any agency, individual or organisation
premises or facilities
equipment
to prepare, produce or facilitate the production of the content or to broadcast the content.
Overheads and associated costs
It includes the cost of any software of any kind for use on any device for the design and production of material in-house.
eg
For example, a licensing fee for a software application for use in designing broadcast content.
Party political broadcasts 2
It includes the cost of purchase and use of any equipment for the preparation, production, facilitation of production or broadcast of the content.
It includes a relevant proportion of the cost of:
office accommodation
business rates
electricity
phone rental and internet access
associated with the preparation, production, facilitation of production and/or broadcast of the content.
It includes the cost of food and/or accommodation for any individual who provides services in connection with the broadcast for the party where that is paid for by the party or reimbursed by the party.