Scottish Ministers have set 17 November 2025 as the commencement date for the Non-Party Campaigner Campaign Expenditure (Scottish Parliament Elections) Code of Practice 2025. The appointed date is set by Order under the Political Parties, Elections and Referendums Act 2000, as modified by the Scottish Elections (Representation and Reform) Act 2025. The Order was made on 21 October and laid before the Scottish Parliament on 23 October.
The Electoral Commission prepared the draft Code, consulted interested parties and the Standards, Procedures and Public Appointments Committee, and submitted the text to Ministers. The draft Code (SG/2025/214) was laid before the Parliament on 16 September 2025 and subsequently approved by Ministers for commencement.
This is statutory guidance. The Commission must have regard to it when exercising functions under Part 6 of PPERA, and compliance with the Code can operate as a defence where an alleged offence relates to expenditure during a Scottish devolved regulated period. These provisions mirror the UK-wide approach introduced for reserved polls and are set out in section 25 of the 2025 Act and the associated Explanatory Notes.
The Code applies to general elections to the Scottish Parliament. Where the Scottish regulated period overlaps with a UK general election regulated period, the UK rules apply for the combined period and the Scottish Code does not apply for those weeks.
Timing for Holyrood is confirmed. The regulated period is usually the four months up to polling day; for the 2026 election the Commission confirms it runs from 7 January 2026 to 7 May 2026. This period governs when spending counts towards limits for non‑party campaigners.
Financial thresholds are unchanged in law and are restated in the Commission’s materials. Individuals or bodies not eligible to register may spend up to £700 on regulated activity. Eligible campaigners intending to spend more than £10,000 in Scotland must register with the Commission; exceeding £10,000 triggers post‑election reporting of spending and donations.
Controlled expenditure turns on the purpose test: whether activity can reasonably be regarded as intended to promote or procure the electoral success of a party, candidates supporting or opposing particular policies, or another category of candidates. Qualifying costs typically include campaign materials, events, canvassing, transport and research used during the regulated period.
The Code also explains how to record notional spending where goods or services are provided at a discount or for free, and how these interact with donation rules. Donations of more than £500 to registered non‑party campaigners must be checked for permissibility under Schedule 11 PPERA, with records kept accordingly.
Joint campaigning arrangements are addressed directly. Where organisations coordinate activity to a common plan, spending may be treated as incurred by more than one campaigner; lead and minor campaigner arrangements allow a single return to cover joint spend while responsibilities remain with each participant.
The Commission has also consulted on updated digital imprint guidance for non‑party campaigners at Scottish Parliamentary and council elections. While separate from the Code, it supports transparency and will sit alongside the statutory text during the 2026 poll.