If a political party hosts a digital conference and makes available live promotional space on the online platform it is using, it may be considered a digital conference stand. The typical features of a digital conference stand include:
The digital stand must be available for hire for the duration of the conference
There must be some level of real-time interaction between attendees and exhibitor
It must be live
An advert or banner (or something similar) on the conference website or hosting platform (note: an advert on a website without the other elements would not, in itself, be a digital conference stand)
Payments of up to £7,000 (excluding VAT) for a digital stand do not need to be treated as sponsorship or any other type of donation.
Anything you receive over and above £7,000 (excluding VAT) should be treated as sponsorship, and therefore as a donation to the party. You must report this donation if the amount you accept from one source exceeds the relevant reporting threshold.
If you charge a higher price than £7,000 (excluding VAT) for a digital stand, we expect you to keep sufficient records to show this transaction. This includes details of the price you applied to it and how you calculated the price. We may ask to see your record keeping for our assurance purposes.