PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Other expenses, subscriptions etc.

F1200ZA Expenses of members of Scottish Parliament, National Assembly for Wales or Northern Ireland Assembly.

1

This section applies to payments made—

a

to members of the Scottish Parliament under section 81(2) of the M1Scotland Act 1998,

b

to members of the National Assembly for Wales under section 16(2) of the M2Government of Wales Act 1998, or

c

to members of the Northern Ireland Assembly under section 47(2) of the M3Northern Ireland Act 1998.

2

If a payment to which this section applies is expressed to be made in respect of necessary overnight expenses or EU travel expenses, the payment shall not be regarded as income for any purpose of the Income Tax Acts.

3

For the purposes of subsection (2) above—

  • “necessary overnight expenses” are additional expenses necessarily incurred by the member for the purpose of performing duties as a member in staying overnight away from the member’s only or main residence, either in the area in which the body of which he is a member sits or in the constituency or region for which he has been returned, and

  • “EU travel expenses” are the cost of, and any additional expenses incurred in, travelling between the United Kingdom and—

    1. a

      any European Union institution in Brussels, Luxembourg or Strasbourg, or

    2. b

      the national parliament of another member State.