Members of Parliament

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Members of Parliament

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

There are a number of special tax rules that apply to Members of Parliament (MPs). In the main, they provide exemptions for the various kinds of travel and subsistence expenses and other allowances paid to Westminster MPs and, as appropriate, to Members of the Scottish Parliament (MSPs) and Members of the Senedd Cymru (Welsh Parliament) (MSs). For HMRC self assessment guidance for MPs, see the GOV.UK website.

Travel and subsistence expenses

Members of Parliament

Under the Independent Parliamentary Standards Authority’s (IPSA’s) current funding scheme, funding is available, subject to the scheme conditions, for specified parliamentary travel and subsistence, including:

  1. •

    travel between Westminster and the constituency, travel within the constituency and other qualifying UK travel undertaken for parliamentary purposes

  2. •

    qualifying travel elsewhere in Europe for parliamentary purposes

  3. •

    specified travel for spouses or partners, dependants and carers, subject to the conditions in the funding scheme

  4. •

    other qualifying travel and subsistence provided for by the current IPSA funding scheme

See Parliamentary Standards Act 2009, s 5.

Tax and national insurance treatment

Payments are exempt

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 08 Sep 2026 10:05

Home/ Tolley Tax Guidance/ Employment Tax / PAYE for employees

Popular Articles

Corporation Tax

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

14 Jul 2020 11:09 | Produced by Tolley Read more Read more
Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more
Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Steve Collings Read more Read more