Members of Parliament
Employment Tax
Guidance
There are a number of special tax rules that apply to Members of Parliament (MPs). In the main, they provide exemptions for the various kinds of travel and subsistence expenses and other allowances paid to Westminster MPs, and as appropriate, to Members of the Scottish Parliament (MSPs) and the National Assembly for Wales. For HMRC self assessment guidance for MPs, see Self Assessment for MPs and ministers (SA102MPM1).
Travel and subsistence expenses
Members of Parliament
Members of the UK Parliament are entitled to claim expenses in respect of:
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UK travel they undertake in order to allow them to carry out their parliamentary duties
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evening meals taken on the Parliamentary Estate when the MP has to be present because the House is sitting beyond 7.30pm
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travel by their spouse between their London-area accommodation and the constituency, if the spouse and the MP share caring responsibilities
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European travel to and from an EU institution or agency or the national parliament of another Member State, of a candidate or applicant country or of any other country that is a
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