Income tax and Members’ expenses

Provisions have been included in the Budget, presented to the House of Commons on 22 June 2010, to “consolidate existing tax and NICs [National Insurance Contributions] treatments following the introduction of the Parliamentary Standards Act 2009 and the provision in that Act for expenses to be administered by the IPSA rather than the House Authorities”.

This note sets out the background to and extent of the provisions that applied to Members’ allowances administered by the House. It gives details of the changes proposed in the Budget.