Certain donations and loans must be reported to us and made public. We use ‘benefits’ to refer to both donations and loans over £500. Benefits under £500 are not covered by the rules and do not need to be recorded, aggregated or reported.
We publish details of the amounts and the donors and lenders on our website. We don’t publish the addresses of individuals who donate or lend.
You must submit quarterly reports showing donations and loans accepted in that quarter. There are separate reports for donations and for loans.
All parties must report:
all impermissible donations
all impermissible loans
all permissible donations over £7,500
all permissible loans over £7,500
all permissible benefits that add up to over £7,500 from the same source in the same calendar year (aggregated benefits)
all permissible benefits that:
are (or add up to) over £1,500; and
come from a source the central party has already accepted an over £7,500 benefit from in that calendar year
changes to the details of loans you have already reported to us, such as partial or full repayments or changes to the terms
If your party has accounting units, the central party treasurer is responsible for reporting donations from accounting units too. Different reporting thresholds apply to accounting units. You can find more information in the next section, Parties with accounting units.
You must add together any permissible benefits that fall under the reporting threshold that you receive from the same source in the same calendar year. This means you must add together donations and loans from a source and report these when the total value of the benefits meets the relevant reporting threshold.
You should report these aggregated benefits to us in the quarter that they exceed the reporting threshold. Each aggregated benefit should be recorded and reported individually in your quarterly report.