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ITEPA 2003 s 292 exempts MPs’ liabilities in respect of overnight expenses allowance.
Subsection (2) explains that overnight expenses allowance means additional expense ‘necessarily’ incurred in staying away from an only or main residence to perform parliamentary duties in London or the member’s constituency.
The general rules as they relate to employees’ expenses (and as can be found in HMRC’s Employment Income Manual at EIM31645) establish that ‘necessarily’ means an expense that’s imposed on each and every holder of that employment.
So if an MP representing an inner London constituency and living in inner London has no additional expenditure because they don’t stay away overnight from their inner London residence would this question all the other MPs’ ability to claim overnight expenses allowance because they can’t meet the ‘necessarily’ criteria?
Query 17 401 – KMC
Reply by Mark Lee chairman TaxAdviceNetwork.co.uk
Given recent revelations in the...
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