Income Tax (Earnings and Pensions) Act 2003 section 293A

UK travel and subsistence expenses of MPs

Section 293A exempts from income tax certain payments made to Members of the House of Commons by the Independent Parliamentary Standards Authority (IPSA) in respect of UK travel and subsistence expenses.

• Payments made to MPs under the Parliamentary Standards Act 2009 for relevant UK travel or subsistence expenses are exempt from income tax.
• Relevant UK travel expenses cover necessary journeys within the UK for parliamentary duties, and journeys by a spouse or partner with shared caring responsibilities between the member's London Area and constituency residences.
• Relevant subsistence expenses cover the cost of a non-alcoholic evening meal eaten on the Parliamentary Estate when the House sits beyond 7.30 p.m.
• The definitions of "caring responsibilities" and "London Area" follow IPSA's own scheme and will automatically update if IPSA changes them.