Income Tax (Earnings and Pensions) Act 2003 section 295

Transport and subsistence for Government ministers etc.

Section 295 exempts from income tax any transport or subsistence provided by the Crown to holders of ministerial office and their families or households.

• Government ministers and their family or household members pay no income tax on transport or subsistence provided by or on behalf of the Crown.
• The exemption also covers Crown payments and reimbursements of expenses connected with providing such transport or subsistence.
• "Ministerial office" covers UK Government offices, offices under the Ministerial and other Salaries Act 1975, and equivalent offices under the devolved legislatures in Scotland, Wales and Northern Ireland.
• "Transport" includes the provision of a vehicle (with or without a driver), fuel and related benefits, and "subsistence" includes food, drink and temporary living accommodation.