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

UK travel expenses of other elected representatives

Section 293B provides an income tax exemption for certain UK travel expense payments made to members of the Scottish Parliament, the Welsh Assembly (and Welsh Assembly Government), and the Northern Ireland Assembly, effective for payments made on or after 6 April 2013.

• Payments made to members of the Scottish Parliament, Welsh Assembly, Welsh Assembly Government, or Northern Ireland Assembly for relevant UK travel expenses are exempt from income tax.
• Qualifying journeys include travel between the member's constituency or region and the Parliament or Assembly, travel to the member's parliamentary home, and travel within the constituency or region — but not routine commuting between the member's local home and their local office.
• Where a member shares caring responsibilities with a spouse or partner, travel expenses for journeys made by that spouse or partner between the constituency or region and the member's parliamentary home also qualify for the exemption.
• Caring responsibilities cover parental responsibility for a dependent child under 17 (or 17–18 if in full-time education) or being the primary carer for a family member receiving specified disability-related allowances, and the Treasury may amend this definition by order.