The Peers' Reimbursement Allowance Scheme - A General Guide 2003 September 2003 Edition

3. General Conditions relating to claims and allowances.

3.1 Taxable status

3.1.1 All amounts paid in settlement of claims represent reimbursement of actual expenses arising out of unpaid parliamentary duty, rather than income from employment. Consequently, they are not subject to income tax, and need not be included on a tax return.

3.2 Eligibility to claim expenses

3.2.1 No Member may claim expenses if granted leave of absence and such leave has not been terminated, or if the oath of allegiance has not been taken.

3.3 Publication of information relating to Members' claims for expenses

3.3.1 In order to comply with the requirements of the Freedom of Information Act 2000, the House decided in January 2003 that from Autumn 2004, information relating to the expenses claimed by each Member will be published annually. In Autumn 2004, information will be published in respect of the financial years 2001-02, 2002-03 and 2003-04. Before autumn 2004, the House Committee will consider the form in which the information will be published and a number of other detailed matters. In early 2004, the Accountant's Office will provide individual Members with details of the information to be published relating to their own claims.


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