The measure

MPs have been paid expenses from 7 May 2010, under a new scheme developed by The Independent Parliamentary Standards Authority (IPSA). Changes to the tax legislation are required to reflect that expenses are now determined and paid by IPSA. Secondly, a long standing concessionary treatment exempting travel between constituencies and Westminster will become subject to a new statutory exemption from tax. Thirdly, the reimbursement of certain travel expenses of MPs’ spouses will be restricted and will only be exempt from tax where qualifying under the new provisions. Finally, the cost of meals taken by MPs on the parliamentary estate when the House of Commons is sitting late will also carry a statutory exemption from tax.

When?

The new provisions will have retrospective effect from 7 May 2010.