Political party donations and loans in Great Britain

Grouping benefits

You must add permissible benefits:

  • over £500
  • from the same source 
  • to the same section of the party (central party or an accounting unit)
  • in the same calendar year 
  • accepted since the last reportable benefit (if any)

You should add benefits in the order that you have accepted them. You must report a group of benefits when the total exceeds the reporting threshold (either £11,180 or £2,230).1  All benefits in the group must be reported in the quarter that the total accepted exceeds the reporting threshold.2  Each benefit in the group must be recorded and reported individually.

A group of benefits can include any combination of donations and loans. For example, multiple donations, multiple loans or a combination of both. If a group of benefits includes both donations and loans, you must identify this in your quarterly reports.3

A group of benefits may include a single benefit which is itself over the reporting threshold, if it is the benefit that takes the total in the group over the threshold.

A diagram showing a group of benefits which together exceed the reporting threshold, a single benefit which exceeds the reporting threshold, and a group of benefits which includes a benefit which exceeds the reporting threshold

Example: grouping donations and loans

An individual gives a £6,000 donation to a party and then, in the same calendar year, enters into a £12,000 loan.

The party must report any permissible benefits when the total from the same source in a calendar year exceeds £11,180. When added together, the total value of these benefits is £18,000, which exceeds the £11,180 threshold. The benefits in this group must be reported in the quarter that the loan was entered into, as this was the benefit that took the total over the reporting threshold.

Once a group of benefits exceeds the reporting threshold and must be reported, you must not add any further benefits to this group.4  Any further benefits must be added to a new group, which you must report when the total in the new group exceeds the reporting threshold.

A diagram showing a group of benefits that meets the reporting threshold and a new, separate group of benefits

Example: groups of benefits

A party has accepted and reported a donation of over £11,180 from a trade union. Over the same year, the trade union then makes seven donations of £1,000 each to the party.

Because the party has already reported a donation from the trade union, the lower reporting threshold of £2,230 applies to further benefits from the union that year.

The first three donations of £1,000 are grouped together, as the total exceeds the £2,230 reporting threshold. The party must report these donations in the quarter that the third donation was accepted, as this was the donation that took the total over the threshold.

The same is true for the next three donations, which make a new group which is over the reporting threshold. The party must report these donations in the quarter that the third of these donations was accepted.

The final donation is not reported at this stage. It is below the reporting threshold and is not grouped with previous donations, as they are already in groups of over £2,230. It may be reported if the donor makes additional donations.

Last updated: 31 January 2025