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Late-night taxis

19 July 2011
Issue: 4313 / Categories: Forum & Feedback
Members of Parliament are entitled to tax exemption on a generous allowance for the cost of taxis for late night journeys. In comparison, there is some bemusement as to why the restricted allowance for ordinary employees is soon to be abolished

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’...

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