Late-night taxis

The Independent Parliamentary Standards Authority’s expenses scheme and guidance for MPs states:

‘Where the House of Commons sits late or when MPs undertake their parliamentary functions in the House of Commons until late at night MPs may use their discretion in claiming for reimbursement of taxi fares for journeys from the House of Commons to a London area residence or for the cost of an overnight stay in a hotel. Taxis will be subject to an upper limit of £80 for each such journey. Hotels will be subject to an upper limit of £150 per night.’

ITEPA 2003 s 293A(1)(a) provides that ‘no liability to income tax arises in respect of a payment made to a member of the House of Commons... in respect of UK travel expenses’.

The relief for MPs’...