Payments of up to £15,000 (excluding VAT) for a 3m x 3m physical stand do not need to be treated as sponsorship or any other type of donation.
Anything you receive above £15,000 (excluding VAT) for a 3m x 3m stand 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.
A higher pro rata amount can apply for stands larger than 3m x 3m but it is not necessary to pro rata a lower amount for smaller stands.
If you charge a higher price than £15,000 (excluding VAT) for a stand larger than 3m x 3m, we expect you to keep sufficient records to show this transaction. This includes details of the size of the stand, what price you applied to it and how you calculated the price. We may ask to see your record keeping for our assurance purposes.
If you use a higher pro-rata price for a physical conference stand larger than 3m x 3m, anything you receive above the relevant price must be treated as a donation to the party.