Income Tax (Earnings and Pensions) Act 2003 section 294

European travel expenses of MPs and other representatives

Section 294 provides an income tax exemption for European travel expense payments made to members of the UK's main parliamentary bodies.

• Payments expressly made for European travel expenses to MPs, MSPs, Welsh Assembly members, and Northern Ireland Assembly members are exempt from income tax.
• European travel expenses cover the cost of travelling between the UK and relevant European locations, including any additional expenses incurred on such journeys.
• Relevant European locations include EU institutions or agencies, and the national parliaments of EU member states, EU candidate or applicant countries, and Council of Europe member countries.
• The Treasury has the power to amend the list of qualifying European locations by adding, removing, or varying the description of a location.