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

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/360 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-360
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.