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292 Overnight expenses allowances of MPs | |
(1) No liability to income tax arises in respect of an overnight expenses allowance | |
paid to a Member of the House of Commons in accordance with a resolution of | |
that House. | |
(2) “Overnight expenses allowance” means an allowance expressed to be in | 5 |
respect of additional expenses necessarily incurred by the Member in staying | |
overnight away from the Member’s only or main residence, for the purpose of | |
performing parliamentary duties— | |
(a) in the London area, as defined in such a resolution, or | |
(b) in the member’s constituency. | 10 |
293 Overnight 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— | 15 |
(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 | 20 |
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— | 25 |
(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. | |
294 EU travel expenses of MPs and other representatives | |
(1) No liability to income tax arises in respect of a sum that is— | 30 |
(a) paid to a Member of the House of Commons in accordance with a | |
resolution of that House providing for members of that House to be | |
reimbursed EU travel expenses, or | |
(b) paid to a member of— | |
(i) the Scottish Parliament under section 81(2) of the Scotland Act | 35 |
1998, | |
(ii) the National Assembly for Wales under section 16(2) of the | |
Government of Wales Act 1998, or | |
(iii) the Northern Ireland Assembly under section 47(2) of the | |
Northern Ireland Act 1998, | 40 |
and expressed to be made in respect of EU travel expenses. | |
(2) “EU travel expenses” means the cost of, and any additional expenses incurred | |
in, travelling between the United Kingdom and— | |
(a) a European Union institution in Brussels, Luxembourg or Strasbourg, | |
or | 45 |
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(b) the national parliament of another member State or of a candidate | |
country. | |
(3) In subsection (2) “candidate country” means Bulgaria, Cyprus, the Czech | |
Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, the | |
Slovak Republic, Slovenia or Turkey. | 5 |
(4) The Treasury shall by order make such amendments of the definition in | |
subsection (3) as are necessary to secure that the countries listed are those that | |
are from time to time candidates for membership of the European Union. | |
295 Transport and subsistence for Government ministers etc. | |
(1) No liability to income tax arises in respect of the provision of transport or | 10 |
subsistence provided or made available by or on behalf of the Crown to— | |
(a) the holder of a ministerial office, or | |
(b) a member of the family or household of the holder of a ministerial | |
office. | |
(2) No liability to income tax arises in respect of payments and reimbursements by | 15 |
or on behalf of the Crown of expenses incurred in connection with the | |
provision of transport or subsistence to a person within subsection (1). | |
(3) “Ministerial office” means— | |
(a) an office in Her Majesty’s Government in the United Kingdom, | |
(b) any other office which is one of the offices and positions in respect of | 20 |
which salaries are payable under section 1 of the Ministerial and other | |
Salaries Act 1975 (c. 27), and | |
(c) an office under one of the following Acts which corresponds to an office | |
within paragraph (a) or (b)— | |
(i) the Scotland Act 1998 (c. 46), | 25 |
(ii) the Government of Wales Act 1998 (c. 38), or | |
(iii) the Northern Ireland Act 1998 (c. 47). | |
(4) In determining whether a particular person holds an office within subsection | |
(3)(b), it is irrelevant whether or not a salary is paid or payable to that person | |
under the Ministerial and other Salaries Act 1975. | 30 |
(5) In this section references to the provision of transport to a person include | |
references to— | |
(a) the provision or making available to that person of a vehicle with or | |
without a driver, | |
(b) the provision of fuel for a vehicle provided or made available to that | 35 |
person, and | |
(c) the provision of any other benefit in connection with such a vehicle. | |
(6) In this section— | |
(a) “subsistence” includes food and drink and temporary living | |
accommodation, and | 40 |
(b) “vehicle” means a mechanically propelled road vehicle. | |
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Armed forces | |
296 Armed forces’ leave travel facilities | |
(1) No liability to income tax arises in respect of— | |
(a) the provision of travel facilities for a member of the armed forces of the | |
Crown going on or returning from leave, or | 5 |
(b) a payment made in respect of such travel. | |
(2) In subsection (1) “travel facilities” does not include a vehicle. | |
297 Armed forces’ food, drink and mess allowances | |
(1) No liability to income tax arises in respect of allowances if— | |
(a) they are payable out of the public revenue to any description of | 10 |
members of the armed forces of the Crown, and | |
(b) the Treasury certifies that they are payable to them instead of food or | |
drink normally supplied to members of the armed forces. | |
(2) No liability to income tax arises in respect of allowances if— | |
(a) they are payable out of the public revenue in respect of any description | 15 |
of members of the armed forces of the Crown, and | |
(b) the Treasury certifies that they are so payable as a contribution to the | |
expenses of a mess. | |
298 Reserve and auxiliary forces’ training allowances | |
No liability to income tax arises in respect of the following sums if they are | 20 |
payable out of the public revenue to members of the reserve and auxiliary | |
forces of the Crown— | |
(a) training expenses allowances, and | |
(b) bounties payable in consideration of the members undertaking certain | |
training and attaining a particular standard of efficiency. | 25 |
Crown employees | |
299 Crown employees’ foreign service allowances | |
(1) No liability to income tax arises in respect of an allowance paid to a person in | |
employment under the Crown if it is certified to represent compensation for | |
the extra cost of being obliged to live outside the United Kingdom in order to | 30 |
perform the duties of the employment. | |
(2) A certificate under subsection (1) may only be given by— | |
(a) the Treasury, | |
(b) the Secretary of State, | |
(c) the Lord Chancellor, | 35 |
(d) the Chancellor of the Exchequer, | |
(e) the Minister for the Civil Service, | |
(f) the Lord President of the Council, | |
(g) the Lord Privy Seal, or | |
(h) the Attorney General. | 40 |
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Consuls, foreign agents etc. | |
300 Consuls | |
(1) No liability to income tax arises in respect of income arising from the office of | |
a consul in the United Kingdom in the service of a foreign state. | |
(2) Such income is also to be disregarded in estimating the amount of income for | 5 |
any income tax purposes. | |
(3) In this section “consul” means a person recognised by Her Majesty as being a | |
consul-general, consul, vice-consul or consular agent. | |
301 Official agents | |
(1) No liability to income tax arises in respect of income arising from employment | 10 |
as an official agent in the United Kingdom for a foreign state if conditions A | |
and B are met. | |
(2) Condition A is that the employee is neither— | |
(a) a Commonwealth citizen, nor | |
(b) a citizen of the Republic of Ireland. | 15 |
(3) Condition B is that the functions of the employment are not exercised in | |
connection with a trade, business or other undertaking carried on for the | |
purposes of profit. | |
(4) Such income is also to be disregarded in estimating the amount of income for | |
any income tax purposes. | 20 |
(5) In this section “official agent” means a person who is not a consul (as defined | |
in section 300) but is employed on the staff of— | |
(a) a consulate, or | |
(b) an official department or agency of a foreign state. | |
(6) Subsection (5)(b) does not apply to a department or agency which carries on a | 25 |
trade, business or other undertaking for the purposes of profit. | |
302 Consular employees | |
(1) No liability to income tax arises in respect of income arising from employment | |
in the United Kingdom as a consular employee for a foreign state if— | |
(a) Her Majesty by Order in Council directs that this section applies to the | 30 |
foreign state for the purpose of giving effect to a reciprocal | |
arrangement with that state, and | |
(b) condition A or B is met. | |
(2) Condition A is that the employee is a national of the foreign state. | |
(3) Condition B is that the employee is not a British citizen, a British overseas | 35 |
territories citizen, a British National (Overseas) or a British Overseas citizen. | |
(4) In this section— | |
“consular employee” includes any person employed for the purposes of | |
the official business of a consular officer at— | |
(a) any consulate, | 40 |
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(b) any consular establishment, or | |
(c) any other premises used for those purposes, and | |
“reciprocal arrangement” means a consular convention or other | |
arrangement with a foreign state, making similar provision to that | |
made by this section and section 322 of ICTA in the case of Her | 5 |
Majesty’s consular officers or employees in that state. | |
(5) An Order in Council under subsection (1) may limit the operation of this | |
section in relation to a state in any way appearing to Her Majesty necessary or | |
expedient having regard to the arrangement with the state. | |
(6) Such an Order— | 10 |
(a) may be made so as to have effect from a date earlier than that on which | |
it is made, but not earlier than the arrangement in question comes into | |
force, and | |
(b) may contain such transitional provisions as appear to Her Majesty | |
necessary or expedient. | 15 |
(7) A statutory instrument containing such an Order is subject to annulment in | |
pursuance of a resolution of the House of Commons. | |
(8) This section does not affect section 301 (official agents). | |
Visiting forces and staff of designated allied headquarters | |
303 Visiting forces and staff of designated allied headquarters | 20 |
(1) No liability to income tax arises in respect of earnings if— | |
(a) they are paid by the government of a designated country to a member | |
of a visiting force of that country or of a civilian component of such a | |
force, and | |
(b) that person is not a British citizen, a British overseas territories citizen, | 25 |
a British National (Overseas) or a British Overseas citizen. | |
(2) For the purposes of subsection (1)— | |
(a) members of the armed forces of a designated country who are attached | |
to a designated allied headquarters are treated as a visiting force of that | |
country, and | 30 |
(b) whether a person is a member of a civilian component of such a force is | |
to be determined accordingly. | |
(3) No liability to income tax arises in respect of earnings if they are paid by a | |
designated allied headquarters to an employee of a category for the time being | |
agreed between Her Majesty’s government in the United Kingdom and the | 35 |
other members of the North Atlantic Council. | |
(4) But where the employee is a British citizen, a British overseas territories citizen, | |
a British National (Overseas) or a British Overseas citizen, subsection (3) only | |
applies if it is necessary for it to do so to give effect to an agreement between | |
parties to the North Atlantic Treaty. | 40 |
(5) Subsections (1) and (2) are to be interpreted as if— | |
(a) they were in Part 1 of the Visiting Forces Act 1952 (c. 67), and | |
(b) references in that Act to a country to which a provision of that Act | |
applies were references to a designated country. | |
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(6) In this section— | |
“allied headquarters” means an international military headquarters | |
established under the North Atlantic Treaty, and | |
“designated” means designated for the purpose in question by or under | |
an Order in Council made for giving effect to an international | 5 |
agreement. | |
Detached national experts | |
304 Experts seconded to European Commission | |
(1) No liability to income tax arises in respect of daily subsistence allowances paid | |
by the European Commission to persons whose services are made available to | 10 |
the Commission by their employers under the detached national experts | |
scheme. | |
(2) “The detached national experts scheme” means— | |
(a) the scheme relating to national experts seconded to the European | |
Commission which was established by the Commission on 26th July | 15 |
1988, as it has effect for the time being, or | |
(b) any scheme having effect for the time being which replaces that | |
scheme. | |
Offshore oil and gas workers | |
305 Offshore oil and gas workers: mainland transfers | 20 |
(1) No liability to income tax arises in respect of— | |
(a) the provision for an employee who has a permanent workplace at an | |
offshore installation of— | |
(i) transfer transport, | |
(ii) related accommodation and subsistence, or | 25 |
(iii) local transport, or | |
(b) the payment or reimbursement of reasonable expenses incurred by | |
such an employee on such transport or accommodation and | |
subsistence. | |
(2) Subsection (1)(a)(ii) only applies if the related accommodation and subsistence | 30 |
is provided at reasonable cost. | |
(3) In this section “transfer transport” means transport by sea or air between the | |
mainland of Great Britain or Northern Ireland and the offshore installation, | |
which meets conditions A and B. | |
(4) Condition A is that the place of arrival or departure on the mainland is one to | 35 |
or from which transport between the mainland and the offshore installation is | |
provided for employees generally. | |
(5) Condition B is that the cost of the transport would not be deductible under Part | |
5 if the employee incurred and paid it. | |
(6) In this section— | 40 |
“related accommodation and subsistence” means overnight | |
accommodation and subsistence in the vicinity of the place of | |
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departure or arrival on the mainland, which is necessary because of the | |
time at which transfer transport is to be taken, | |
“local transport” means transport between a place where the employee is | |
provided with related accommodation and subsistence and the place of | |
departure or arrival on the mainland, | 5 |
“offshore installation” means anything falling within section 40(5)(b)(i) or | |
(ii), and | |
“workplace” and “permanent workplace” have the meaning given by | |
section 339. | |
Miners etc. | 10 |
306 Miners etc: coal and allowances in lieu of coal | |
(1) No liability to income tax arises in respect of the provision of coal or smokeless | |
fuel or an allowance paid in lieu of such provision if the employee is a colliery | |
worker and the condition in subsection (2) is met. | |
(2) That condition is that the amount of coal or fuel provided or in respect of which | 15 |
the allowance is paid does not substantially exceed the amount reasonably | |
required for personal use. | |
(3) That condition is assumed to be met unless the contrary is shown. | |
(4) In this section “colliery worker” means a coal miner or any other person | |
employed at or about a colliery otherwise than in clerical, administrative or | 20 |
technical work. | |
Chapter 9 | |
Exemptions: pension provision | |
307 Death or retirement benefit provision | |
(1) No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable | 25 |
benefits: residual liability to charge) in respect of provision made by an | |
employee’s employer for a retirement or death benefit. | |
(2) In subsection (1) “retirement or death benefit” means a pension, annuity, lump | |
sum, gratuity or other similar benefit which will be paid or given to the | |
employee or a member of the employee’s family or household in the event of | 30 |
the employee’s retirement or death. | |
308 Exemption of contributions to approved personal pension arrangements | |
(1) No liability to income tax arises in respect of earnings where an employer | |
makes contributions under approved personal pension arrangements made by | |
an employee. | 35 |
(2) In this section “approved” and “personal pension arrangements” have the | |
meaning given by section 630(1) of ICTA. | |
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