Senedd election 2026: Party spending

Political parties contesting the election must report the details of their campaign spending to us after the election.1

You must record all your campaign spending. You will need to send us this information in your spending return after the election.

All costs must include VAT, even if VAT does not appear on the invoice, or you can recover VAT payments.

We provide a template form for you to use to help you keep records and complete your return. We recommend you use our template to ensure you are providing the details required by law.

You can download the form below and submit the completed form to us by email at [email protected] or you can post this to us.

Alternatively, you can submit your return on PEF Online.

If you are posting your return, we recommend that you post it in time to arrive no later than the last working day before the deadline.

What you need to record

You should record the following information to put into your spending return:

• what the spending was for – for example, leaflets or advertising2
• the name and address of the supplier
• for a payment made, the amount
• for notional spending, the value3
• the date that you spent the money
• any invoices not received by the deadline (unpaid claims)4
• any payments not made by the deadline (disputed claims)5

You must also include invoices or receipts for any payments over £200.6

Invoices are not required for notional spending, since it is not a payment, but the value of something that has been provided. It is good practice to include evidence of how you calculated the value.

The return must be accompanied by a declaration from the responsible person to say that the return is complete and correct. It is a criminal offence to make a false declaration knowingly or recklessly.7

You can report your campaign spending via PEF Online. 

We also produce forms and explanatory notes you can use for this. They cover all the information you must include. 

Donations and loans

Donations and loans are reported by parties on a quarterly basis when they exceed a certain threshold or are impermissible.

There are no additional requirements on parties for reporting donations and loans at the Senedd election. 

Donations and loans given to help with the campaigns of party list candidates will count as donations to the party. 

Your party’s registered treasurer is responsible for making sure that the party follows the law on donations and loans. You should ensure that you have systems in place for party list candidates and agents to provide the treasurer with all the necessary information about donations and loans they receive.

Please see our guidance on party donations and loans for more information.