Section 293 — Income Tax (Earnings and Pensions) Act 2003: Overnight expenses of other elected representatives

Overnight expenses of other elected representatives 293 1 No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a member’s necessary overnight expenses.

2 This section applies to payments—

a made to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998 (c. 46),

b made to members of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or to a member of the Welsh Assembly Government under section 53(2) of that Act , or c made to members of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998 (c. 47).

3 In this section “ a member’s necessary overnight expenses ” means additional expenses necessarily incurred by a member for the purpose of performing duties as a member in staying overnight away from the member’s only or main residence—

a in the area in which the Parliament or Assembly to which the member belongs sits, or b in the constituency or region which the member represents.