Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
MPs, government ministers etc.
F1293AUK travel and subsistence expenses of MPs
(1)
No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if the payment is expressed to be made—
(a)
in respect of relevant UK travel expenses, or
(b)
in respect of relevant subsistence expenses.
(2)
“Relevant UK travel expenses” means expenses necessarily incurred on journeys of the following kinds within the United Kingdom—
(a)
journeys made by the member that are necessary for the performance of the member's parliamentary duties, and
(b)
if the member shares caring responsibilities with a spouse or partner, journeys made by the spouse or partner between the member's London Area residence and the member's constituency residence.
(3)
“Relevant subsistence expenses” means expenses necessarily incurred on an evening meal (excluding alcoholic drinks) eaten on the Parliamentary Estate, where the member is required to be at the House of Commons because the House is sitting beyond 7.30 p.m.
(4)
“Caring responsibilities” and “London Area” have the same meaning in subsection (2)(b) as they have in the scheme in effect for the time being under section 5 of the Parliamentary Standards Act 2009.