Sponsorship payments over £500 (£50 for candidates) can only be accepted from a permissible donor.
Sponsorship must be reported if the amount you accept from one source exceeds:
£7,500 for political parties, registered non-party campaigners, registered referendum campaigners and members associations
£1,500 for party accounting units, members of a registered political party and holders of elective office
£50 in the case of candidates
Everyone apart from candidates must also report aggregated donations. This means that you must add together and report permissible donations and loans you receive from the same source in the calendar year that in total exceed these thresholds.
For political parties there are different thresholds for reporting depending on whether the source has already made a reportable donation or loan to you in the calendar year:
If you have already reported the source in the calendar year, the threshold is over £1,500.
If you have not already reported the source in the calendar year, the threshold is over £7,500.
For more details on the rules for reporting donations and loans for parties, please see: