Donations to political parties, including sponsorship, are regulated by the Political Parties Elections and Referendums Act 2000.
Donations of over £500 are only accepted if they are from permissible donors.
These are: individuals on a UK electoral register, UK Trade Unions, companies incorporated within the EU and registered and trading in the UK, Limited Liability Partnerships, UK unincorporated associations and UK building or friendly societies.
Donations of more than £7500 from the same donor to the Federal Liberal Democrats in a calendar year are required to be reported to the Electoral Commission. This applies to single donations of more than £7500 or cumulative smaller donations which exceed £7500 in the calendar year. The threshold for public disclosure of donations to local parties (including English regions, Scotland & Wales) is £1500.
The name and address of the donor and the amount of the donation will be published on the Electoral Commission website. Addresses of individuals are not published.