Income Tax (Earnings and Pensions) Act 2003 section 304A

Experts seconded to other European Union bodies

Section 304A exempts from income tax certain subsistence allowances paid by specified European Union bodies to experts who have been seconded to those bodies by their employers.

• Subsistence allowances paid by a relevant EU body to seconded experts are free from income tax
• The exemption applies where individuals are seconded because of their specialist expertise in matters related to the EU body's functions
• Named relevant EU bodies include the European Medicines Agency, the European Police College, and the European Banking Authority
• The Treasury has the power to designate additional EU-established bodies as relevant EU bodies by order