TOLLEY_ICON4_SIGNIN Contact us
Home/ Tolley Tax Guidance/ Employment Tax / Employment income
Employment Tax

Members of Parliament

Produced by Tolley
  • 22 Mar 2022 12:23

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Members of Parliament
  • Travel and subsistence expenses
  • Members of Parliament
  • Tax and NIC treatment
  • Members of the Scottish Parliament or the Welsh Assembly
  • Tax and NIC treatment
  • Travel and subsistence by Ministers
  • Accommodation expenses
  • Termination payments

Members of Parliament

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.

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 another Member State, of a candidate or applicant country or of any other country that is a member of the Council of Europe

See Parliamentary Standards Act 2009, s 5.

Tax and NIC treatment

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.

Members of the Scottish Parliament or the Welsh Assembly

MSPs are entitled to claim travel expenses in respect of:

  1. •

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

  2. •

    European travel to Brussels or Strasbourg for meetings with members of the European Parliament and / or

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

TAKE A FREE TRIAL

There's no margin for error. Think Tax.
Think Tolley.

TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Class 4 national insurance contributions

Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2 contributions, see the Class 2 national insurance contributions

23 Jun 2022 10:23 | Produced by Tolley Read more Read more
Corporation Tax

Indexation allowance and rebasing

This guidance note explains the general rules surrounding the availability of indexation allowance on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview of the general position regarding company disposals, please refer to

22 Feb 2022 10:04 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more
Employment Tax

Class 1 v Class 1A

Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is

22 Mar 2022 12:26 | Produced by Tolley in association with Vince Ashall Read more Read more