Members of Parliament

Copyright © 2025 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Members of Parliament

Copyright © 2025 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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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 the National Assembly for Wales. For HMRC self assessment guidance for MPs, see Self Assessment for MPs and ministers (SA102MPM1).

Travel and subsistence expenses

Members of Parliament

Members of the UK Parliament are entitled to claim expenses in respect of:

  1. •

    UK travel they undertake in order to allow them to carry out their parliamentary duties

  2. •

    evening meals taken on the Parliamentary Estate when the MP has to be present because the House is sitting beyond 7.30pm

  3. •

    travel by their spouse between their London-area accommodation and the constituency, if the spouse and the MP share caring responsibilities

  4. •

    European travel to and from an EU institution or agency or the national parliament of a Member State, of a candidate or applicant country or of any country that is a member

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  • 26 Nov 2025 09:20

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