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

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

Read more Read more
Corporation Tax

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Steve Collings Read more Read more