Section 294 — Income Tax (Earnings and Pensions) Act 2003: European travel expenses of MPs and other representatives

European travel expenses of MPs and other representatives 294 1 No liability to income tax arises in respect of a sum that is paid to—

a a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009, b a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998, c a member of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or a member of the Welsh Assembly Government under section 53(2) of that Act, or d a member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998, and expressed to be made in respect of European travel expenses. 2 “ European travel expenses ” means the cost of, and any additional expenses incurred in, travelling between the United Kingdom and a relevant European location. 3 “ Relevant European location ” means—

a a European Union institution or agency, or b the national parliament of—

i another member State, ii a candidate or applicant country, or iii any other country that is a member of the Council of Europe.

4 The Treasury may by order amend subsection (3) by—

a adding a European location, b removing a European location, or c varying the description of a European location.