Income Tax (Earnings and Pensions) Act 2003 section 293

Overnight expenses of other elected representatives

Section 293 provides an income tax exemption for overnight expense payments made to members of the Scottish Parliament, the National Assembly for Wales, the Welsh Assembly Government, and the Northern Ireland Assembly.

• Payments made to members of the devolved parliaments and assemblies that are expressed as being for necessary overnight expenses are exempt from income tax.
• The exemption covers members of the Scottish Parliament, the National Assembly for Wales, the Welsh Assembly Government, and the Northern Ireland Assembly.
• Necessary overnight expenses are the additional costs a member incurs when staying away from their only or main residence in order to carry out their duties as a member.
• The overnight stays must be either in the area where their parliament or assembly sits, or in the constituency or region that the member represents.