Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Other rules preventing deductions of particular kinds

Disallowance of certain accommodation expenses of MPs and other representatives
360
1
No deduction from earnings is allowed under this Chapter or section 373 (non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK) for accommodation expenses incurred by a member of—
a
the House of Commons,
b
the Scottish Parliament,
c
the National Assembly for Wales, or
d
the Northern Ireland Assembly.
2
In this section “accommodation expenses” means expenses incurred in, or in connection with, the provision or use of residential or overnight accommodation to enable the member to perform duties as a member of the Parliament or Assembly in or about—
a
the place where it sits, or
b
the constituency or region which the member represents.
3
In relation to a member of the House of Commons, subsection (3) of section 292 applies for the purposes of this section as it applies for the purposes of that section.
S. 360(3) inserted (with effect in accordance with Sch. 4 para. 1(6) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 1(3)
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)
Words in s. 360(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 1(9) (with Sch. 8 Pt. 3)