Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

MPs, government ministers etc.

European travel expenses of MPs and other representatives
294
1
No liability to income tax arises in respect of a sum that is paid to—
a
a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,
b
a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,
c
a member of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or a member of the Welsh Assembly Government under section 53(2) of that Act, or
d
a member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,
and expressed to be made in respect of European travel expenses.
2
“
European travel expenses
” means the cost of, and any additional expenses incurred in, travelling between the United Kingdom and a relevant European location.
3
“
Relevant European location
” means—
a
a European Union institution or agency, or
b
the national parliament of—
i
another member State,
ii
a candidate or applicant country, or
iii
any other country that is a member of the Council of Europe.
4
The Treasury may by order amend subsection (3) by—
a
adding a European location,
b
removing a European location, or
c
varying the description of a European location.
S. 294(1) substituted (with effect in accordance with Sch. 4 para. 1(4)(5) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 3(2)
Word in s. 294 heading substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(4)
S. 294(2)-(4) substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(3)
S. 294(3)(b)(iii) substituted (with effect in accordance with Sch. 4 para. 3(4)(5) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 3(3)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)