3. TAXATION OF
ALLOWANCES
Expenditure for which reimbursement is claimed under the provisions
of the Green Book should be wholly, exclusively and necessarily
incurred for the performance of a Member's parliamentary duties,
and therefore deductible from income for tax purposes.
This does not apply to Winding-up Allowance on dissolution to
which section 291 of the Income Tax (Earnings and Pensions) Act
2003 applies.
In the case of PAAE, which is an allowance to which section 292
of the Income Tax (Earnings and Pensions) Act 2003 applies, expenditure
must be necessarily occurred in staying overnight away from the
Member's main home.
HMRC produces a booklet on "MPs, Ministers and Tax"
[link]. Different taxation rules apply to different allowances,
and different rules may also apply to payments made under each
allowance. Members are responsible for declaring any taxable benefit
they receive.
4. FURTHER INFORMATION
AND CONTACT
DETAILS
The current edition limits guidance to the allowances that Members
are able to claim to assist then in performing their parliamentary
duties.
- For all queries regarding parliamentary allowances, Members
should contact the Enquiries and Advice Team (EAT).
- The team can be contacted on 020 7219 1340 or via email:
enquiryandadvice@parliament.uk.
- For information on Members' Salaries, [see link].
- Members seeking advice on pensions are able to request "The
Parliamentary Contributory Pension Fund—Members Booklet"
from the Department of Resources. This is currently only available
in hard copy.
- The Pensions Team can be contacted on 020 7219 4962 or via
email:
pensionsmp@parliament.uk.
- Information regarding Short Money and Representative Money
can be found at [link].
- Members with queries regarding the claiming of the above should
contact 020 7219 6122.
- The Department publishes a booklet "Pay and allowances
for Members who leave the House at a General Election". This
provides details of dissolution arrangements and what happens
to pay and allowances during this period. This publication is
available in hard copy and on the parliamentary intranet.
- The Parliamentary Information and Communications Technology
service (PICT) administers the loan of computer and other IT equipment
to Members.
- Details are available on the parliamentary intranet or via
the PICT Service Desk on 020 7219 2001.
4 Administrative and Office Expenditure. Back
5
Personal Additional Accommodation Expenditure. Back
