3. General Conditions relating to claims and allowances.
3.1 Taxable
status
3.1.1 All amounts paid in settlement of
claims represent reimbursement of actual expenses arising out
of unpaid parliamentary duty, rather than income from employment.
Consequently, they are not subject to income tax, and need
not be included on a tax return.
3.2 Eligibility
to claim expenses
3.2.1 No Member may claim expenses if granted
leave of absence and such leave has not been terminated, or
if the oath of allegiance has not been taken.
3.3 Publication
of information relating to Members' claims for expenses
3.3.1 In order to comply with the requirements
of the Freedom of Information Act 2000, the House decided in
January 2003 that from Autumn 2004, information relating to
the expenses claimed by each Member will be published annually.
In Autumn 2004, information will be published in respect of
the financial years 2001-02, 2002-03 and 2003-04. Before autumn
2004, the House Committee will consider the form in which the
information will be published and a number of other detailed
matters.
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