The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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.
Members of the UK Parliament are entitled to claim expenses in respect of:
See Parliamentary Standards Act 2009, s 5 (subscription sensitive).
All of the above expenses are exempt from both tax and NIC. See ITEPA 2003, ss 293A and 294, and SI 2001/1004, Sch 3, para 16.
MSPs are entitled to claim tr
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