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Political Parties, Elections and Referendums Act 2000

Donations and expenditure within the UK/EU area

283.A company (other than a wholly owned subsidiary of a company incorporated in Great Britain) which makes political donations or incurs EU political expenditure exceeding, in aggregate, £200 in the financial year to which the directors’ report relates is required to make the disclosures described below in the directors’ report.  Where the company is a holding company, its directors’ report should include, separately identified by reference to each subsidiary, the donations made and expenditure incurred by that subsidiary.

284.The content of the disclosure is as follows:-


the name of each registered party or other EU political organisation which has been the recipient of a donation;


the total amount given to that party or organisation by way of such donations in the financial year; and


the total amount incurred by the company in the financial year by way of EU political expenditure.

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