292. Exemptions for Members of Parliament, government ministers, armed forces, consuls etc.

No liability to income tax arises in respect of termination payments and benefits to Members of Parliament and others ceasing to hold office1. An exemption also applies for accommodation expenses of Members of Parliament2; overnight expenses of other elected representatives3; UK and European travel and subsistence expenses of Members of Parliament and other elected representatives4; transport and subsistence for government ministers5; travel expenses of members of local authorities6; armed forces' leave travel facilities7; armed forces' food, drink and mess allowances8; armed forces' operational allowance