Section 360 — Income Tax (Earnings and Pensions) Act 2003: Disallowance of certain accommodation expenses of MPs and other representatives

Disallowance of certain accommodation expenses of MPs and other representatives 360 1 No deduction from earnings is allowed under this Chapter or section 373 ( non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK) for accommodation expenses incurred by a member of—

a the House of Commons, b the Scottish Parliament, c the National Assembly for Wales, or d the Northern Ireland Assembly.

2 In this section “ accommodation expenses ” means expenses incurred in, or in connection with, the provision or use of residential or overnight accommodation to enable the member to perform duties as a member of the Parliament or Assembly in or about—

a the place where it sits, or b the constituency or region which the member represents.

3 In relation to a member of the House of Commons, subsection (3) of section 292 applies for the purposes of this section as it applies for the purposes of that section.