Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Political donations definition

What does Political donations mean? In practice, a political donation is anything of value given to a political party, other political organisation or an independent election candidate, including cash, property and sponsorship, and is often considered alongside political expenditure by the donor. In the UK, the term is defined in the Political Parties, Elections and Referendums Act 2000 (PPERA 2000), sections 50–52. PPERA sets rules on who may donate, what must be reported and when, and is enforced by the Electoral Commission. Typical examples include gifts of money or other property, sponsorship and benefits in kind provided otherwise than on commercial terms. For companies,...

Political donations and expenditure by companies: UK law under the Companies Act 2006 and PPERA 2000; authorisation, exemptions, directors’ liability, listed company guidance and disclosure

Published by a LexisNexis Corporate expert

Practice notes

Part 14 of the Companies Act 2006 (the CA 2006) contains provisions which control:

political gifts by companies to parties, other political bodies, and independent candidates in elections, and
political spending undertaken by companies

While only a small number of companies give money directly to politics or bear explicit political costs, the CA 2006 adopts broad definitions that can encompass forms of giving and spend that are not obviously or necessarily political.

Accordingly, numerous companies table a standard resolution at each annual general meeting (AGM) to authorise and confirm Political donations and Political expenditure.

For an illustration of a shareholder resolution authorising such donations and spending, see Precedent: Notice of AGM of a listed public company...

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Web page updated on 21/05/2026

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