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
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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 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

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  • 08 Sep 2026 10:05

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