There is no liability to income tax on a payment made to a member of the House of Commons under s. 5(1) of the Parliamentary Standards Act 2009 in respect of ‘relevant UK travel expenses’ or ‘relevant subsistence payments’, as defined (ITEPA 2003, s. 293A).

The term ‘relevant UK travel expenses’ covers expenses that are necessarily incurred on the following types of journeys within the UK:

(1)journeys made by the member that are necessary for the performance of the member's parliamentary duties; and

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