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

Personal Tax

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more
Corporation Tax

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more
Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more Read more