3. General Conditions relating to claims and allowances.
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.
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.
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.