Please note: Section 68 of the Political Parties, Elections and Referendums Act 2000 relating to the reporting of donations by donor was repealed by Section 57 Electoral Administration Act and therefore there is no longer a requirement for donors to make a return to the Commission.
Although the Political Parties, Elections and Referendums Act (PPERA) normally requires the recipient of a donation to submit a report to us - for example, political parties or MPs - in some circumstances, the person or organisation making the donation is required to submit an annual return to us detailing the donations made to a regulated organisation or individual. This is to ensure that all donations above a certain threshold are made public, even in cases where the relevant donations would not otherwise be reportable by the organisation or person receiving them.
Companies that wish to make political donations are subject to separate controls regulating their political expenditure, in addition to the controls listed below. The controls regulating company donations were inserted into the Companies Act 1985 by the PPERA. Guidance on the separate controls on companies can be found on the website of the Department of Trade and Industry.
