Income Tax (Earnings and Pensions) Act 2003 section 304

Experts seconded to European Commission

Section 304 provides a tax exemption for daily subsistence allowances paid by the European Commission to individuals seconded under the detached national experts scheme.

• Daily subsistence allowances paid by the European Commission to detached national experts are exempt from income tax.
• Detached national experts are people whose employers make their services available to the Commission, typically for periods of three months to three years, to advise and assist Commission officials.
• The detached national experts scheme refers to the programme established by the European Commission on 26 July 1988, as it has effect from time to time.
• The exemption also applies to any replacement scheme that takes the place of the original 1988 scheme.