Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

MPs, government ministers etc.

Overnight expenses of other elected representatives
293
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 20(2) of the Government of Wales Act 2006 or to a member of the Welsh Assembly Government under section 53(2) of that Act, 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.
Words in s. 293(2)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 103
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)