Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
MPs, government ministers etc.
293Overnight expenses of other elected representatives
1
No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a member’s necessary overnight expenses.
2
This section applies to payments—
a
made to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998 (c. 46),
b
made to members of the National Assembly for Wales under section 16(2) of the Government of Wales Act 1998 (c. 38), or
c
made to members of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998 (c. 47).
3
In this section “a member’s necessary overnight expenses” means additional expenses necessarily incurred by a member for the purpose of performing duties as a member in staying overnight away from the member’s only or main residence—
a
in the area in which the Parliament or Assembly to which the member belongs sits, or
b
in the constituency or region which the member represents.