Overview

Understand the rules for travel and subsistence, including what you can claim for different modes of transport, types of journeys – including commuting – as well as permitted food and drink.

You can also complete IPSA Online tasks for reimbursements, or mileage claims.

Scheme rules

Travel and travel-related subsistence costs can be claimed when in support of the MP's parliamentary functions. [9.1]

MPs may claim for travel by public transport, private transport, taxis and hire cars. [9.2]

IPSA will pay an MP’s claims for travel and subsistence costs relating to the following types of journeys:

  • journeys between London and the MP’s constituency

  • journeys within the MP’s constituency

  • extended UK travel, meaning travel to another UK location, not falling under the first two points above

  • journeys to and from other countries in Europe (no other international travel may be claimed, except where Parliament is recalled as described in paragraph 10.13) [9.3]

Paragraph 9.3 allows journeys in support of MPs’ parliamentary functions.

However, MPs cannot claim for commuting costs, meaning the journey between their constituency office and constituency residence; or the journey between Westminster and their London Area residence.

Non-London Area MPs can choose to claim for travel to Westminster from outside of London daily instead of claiming accommodation costs. [9.4]

Before making claims for APPG travel or other activities, Members are advised to read the Committee on Standards report on APPGs, published on 29 April 2022, which raised several concerns about the operation of some APPGs.

We are working with the Committee to identify ways of strengthening regulation in this area to assure the public that taxpayer money is being spent wisely and transparently.  

For more information on making claims using IPSA Online visit Getting reimbursed for travel.

You can also read more about Commuting costs.

MPs can claim for extended UK travel if the journey was outside the constituency, or not the routine journey between the constituency and Westminster or a London Area residence. [9.3]

If MPs travel between Westminster and the constituency but make a diversion from the normal route for non-parliamentary purposes, they may claim for a "diverted" journey.

The maximum claimable fare for such a journey is the standard open fare of the direct journey between Westminster and the constituency. [9.5]

MPs must include notes explaining the reason for the journey when claiming for extended UK travel and "diverted" journeys. [9.6]

MPs may claim for journeys by their dependants – as defined in paragraph 3.17 – between their constituency and London. [9.7]

MPs may also claim for journeys by their spouse or partner between their constituency and London. [9.8]

Where a dependant needs assistance from a carer other than an MP’s spouse or partner while travelling, the cost of the carer’s journey may also be claimed. [9.9]

For more information, visit Help with caring responsibilities.

MPs’ dependants, spouses or partners, and other carers must be registered with IPSA before travel can be claimed for them. [9.10]

For more information on making claims using IPSA Online, visit Getting reimbursed for travel.

MPs’ staff are eligible to claim for the same travel costs as MPs, with the exception of journeys to and from other countries in Europe.

Claims for travel by members of their families will not be paid. [9.11]

No costs relating to commutes between a staff member’s home and a normal place of work will be paid.

Staff members whose home is their contractual place of work may claim for the cost of occasional and ad hoc travel [if they travel in the performance of their duties] between their home and Westminster and/or the constituency office.

[MPs' Staff should] be aware of HMRC guidance in relation to whether the payment or reimbursement of such costs could be subject to tax. [9.12]

Travel costs incurred in order to attend training events may be claimed. [9.13]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

You can also read more about Commuting costs.

For journeys made by rail, reimbursement will be limited to the rate of an "anytime standard open" ticket for the journey prevalent at the time of the claim. [9.15]

MPs travelling on sleeper train services are additionally entitled to claim for a sleeper supplement for a single occupancy berth. [9.16]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

You can also read more about Commuting costs.

For journeys by public transport, MPs may buy a ticket of any class but reimbursement will be limited to the rate of an economy class ticket available at the time of booking. [9.14]

[If travelling by public transport any class of ticket may be purchased, but only the cost of the standard/economy class journey can be reclaimed.

First-class accommodation can only be fully reclaimed on public transport where the price of the first-class ticket is less than an "anytime standard open ticket".

Upgrades to first-class accommodation on public transport – which can sometimes be purchased on board or via a third-party app – cannot be reimbursed (unless the total is less than an "anytime standard open ticket").]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

You can also read more about Commuting costs.

MPs can buy a ticket of any class – but reimbursement is limited to the rate of an economy class ticket available at the time of booking.

In the case of air travel, "economy" includes "flexible economy". [9.14]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

MPs may claim the cost of a railcard or season ticket which allows savings to be made on future purchases of rail tickets for parliamentary journeys. [9.17]

[Claims cannot be made for commuting costs or journeys that do not have a parliamentary purpose.]

For more information on making a claim using IPSA Online visit Applying for a season ticket loan.

You can also read more about Commuting costs.

Private cars, motorcycles or bicycles may be used as an alternative to public transport.

An MP undertaking a journey by private transport will be reimbursed in accordance with the rates set by Parliament and administered by HMRC.

If the rates change during the year, IPSA will reimburse claims according to the new rates from the date at which they take effect. [9.18]

[If using a private car for a journey with a parliamentary purpose, the correct insurance needs to be in place.

Very often this means that both comprehensive and business cover are required and this should be checked with the individual insurance provider.

The cost of any additional insurance required cannot be claimed.]

Car mileage rate (covering business travel by private car)

45p per mile for the first 10,000 miles, 25p per mile thereafter

Motorcycle mileage rate (covering business travel by private motorcycle)

24p per mile

Bicycle mileage rate (covering business travel by private bicycle)

20p per mile rate

For more information on making a claim using IPSA Online, visit Claiming mileage.

Read about the Constituency mileage pilot and about Commuting costs.

[Some other charges can be reclaimed – including tolls or charges incurred if the journey is for a parliamentary purpose and is not part of a commute.]

MPs using private transport [for parliamentary business journeys, and not commutes] may claim reimbursement of the costs of parking charges, congestion and ultra-low emission zone charging and road tolls.

Penalty charges or additional charges for late payment, or civil charges for traffic, parking or other violations, will not be reimbursed. [9.19]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

You can also read more about Commuting costs.

Taxi fares will only be reimbursed when a journey by taxi is necessary because:

  • no other reasonable method of transport is available for all or part of the journey

  • alternative methods of transport are impracticable due to pregnancy, disability, illness or injury of the MP or staff member, or

  • MPs have been working on parliamentary business after 10pm [9.20]

For more information visit Late night working on parliamentary matters.

MPs and staff who have safety concerns about a particular journey – for example, where they are travelling through an area that is isolated or where a protest is happening – can use their judgement about whether to take a taxi, instead of walking or taking public transport.

When claiming, they should select "no other reasonable method of transport" as the reason. Concerns about ongoing security risks should be raised in the first instance with the Members’ and Members' Staff Security Support Services (MSSS) team in the House of Commons so that they can be assessed by security specialists.

When submitting claims for taxi journeys MPs must include a note on the reasons for taking a taxi rather than using public transport. [9.21]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

You can also read more about Commuting costs.

Hire cars may be used where there is no reasonable alternative.

MPs may claim for the cost of hiring the vehicle, of any fuel used, and insurance purchased. [9.22]

For more information on making a claim using IPSA Online, visit Getting reimbursed for travel.

MPs may claim for the cost of an overnight hotel stay where they have travelled as part of their parliamentary activities, and it would be unreasonable to return to any residence either in the London Area or their constituency. [9.23]

MPs may not claim for hotel stays in the London Area under travel and subsistence, except when they have been working after 10pm on parliamentary matters.

For more information, visit Late night working on parliamentary matters.

The rules covering the use of hotels by non-London Area MPs as an alternative to claiming for rental accommodation in Hotel accommodation costs. [9.24]

Where a dependant needs assistance from a carer other than an MP’s spouse or partner while travelling, and the carer requires an overnight hotel stay, IPSA will pay for the cost of the hotel. [9.26]

Hotel costs claimed under travel and subsistence are subject to nightly cost limits.

MPs may group together a number of nights during a single stay and claim the full amount if the average per night does not exceed the limit. [9.27]

If you are not able to find a hotel within the cost limit, you may be able to claim the additional cost through contingency funding. [10.11]

You will need to evidence that you made a reasonable effort to find a hotel within the limit, beyond the Travel Office and your usual accommodation provider, by submitting screenshots.

For more information on making a claim using IPSA Online, visit Getting reimbursed for accommodation.

Hotel costs claimed under travel and subsistence are subject to nightly cost limits. [9.27]

  • when staying in a hotel in Europe, or in the London Area, you can claim up to £210 per night.

  • for hotel stays inside the United Kingdom but outside the London Area, you can claim up to £150 per night

If you are not able to find a hotel within the cost limit, you may be able to claim the additional cost through contingency funding [10.11].

You will need to evidence that you made a reasonable effort to find a hotel within the limit, beyond the Travel Office and your usual accommodation provider, by submitting screenshots.

For more information on making a claim using IPSA Online, visit Getting reimbursed for accommodation.

MPs may claim for the cost of purchasing food and non-alcoholic drinks where they have stayed overnight outside the London Area and their constituency. [9.28]

This is limited to £25 for each night they have stayed away, but the claims can cover purchases made during the day.

For more information on making a claim using IPSA Online, visit Making reimbursement claims.

Where a dependant needs assistance from a carer other than an MP’s spouse or partner while travelling, and the carer requires an overnight hotel stay, IPSA will pay for the cost of the hotel. [9.26]

MPs’ staff and carers may also claim for the cost of food and non-alcoholic drinks when staying overnight in line with the rules. [9.29]

For more information, visit Getting reimbursed for accommodation.

MPs may also claim for the cost of an overnight hotel stay for their staff, where the staff member has travelled in support of the MP’s parliamentary functions, including for training, and it would be unreasonable for them to have to return to their own residence. [9.25]

MPs’ staff and carers may also claim for the cost of food and non-alcoholic drinks when staying overnight in line with the rules. [9.29]

If you are not able to find a hotel within the cost limit, you may be able to claim the additional cost through contingency funding. [10.11]

You will need to evidence that you made a reasonable effort to find a hotel within the limit, beyond the Travel Office and your usual accommodation provider, by submitting screenshots.

For more information, visit Getting reimbursed for accommodation.

Using IPSA Online

Guidance

Travel costs are the costs that are incurred when MPs’ Staff are undertaking a business journey. These can include plane or rail tickets, bus fares, mileage, tolls, congestion charges and parking, and related costs such as accommodation, subsistence, and incidental expenses.

Details of travel costs that MPs’ Staff can claim are set out in the Scheme. All claims must have a parliamentary purpose.

MPs’ Staff must assess claims against HMRC criteria and determine if it is “taxable” or “non-taxable”. That is, reimbursed with or without personal financial liability to tax and National Insurance.

Non-taxable travel costs

MPs’ Staff can usually claim the reimbursement of travel costs without any personal liability to either tax or National Insurance if the following apply:

  • it is part of the contracted job role

  • the travel is usually ad hoc or irregular, and

  • the travel is for a specific purpose which meets the HMRC criteria

Regular travel may be claimable but only where there is a purpose that meets the HMRC criteria for each and every occasion that travel costs are incurred.

Some examples of a specific purpose include planned meetings (likely to have agendas and minutes), surgeries where a schedule is provided or training events.

Working in another location by choice, or networking or meeting colleagues are not considered to have a specific purpose.

The HMRC guidance should be reviewed, and advice obtained if required.

Taxable travel costs

If the travel does not meet the criteria, for example, the travel is regular or does not have a specific purpose, these may still be claimable but will be subject to tax and National Insurance when they are reimbursed.

This is because reimbursement of those costs is considered of additional benefit and will form part of the individual’s taxable income. MPs’ Staff should be aware of how reimbursements of taxable travel costs may impact them if they are in receipt of any income-related benefits.

HMRC should be contacted directly for any individual tax questions that relate to personal circumstances. IPSA cannot provide tax advice.

HMRC guidance

There are many HMRC definitions of when costs are taxable or non-taxable (this is also known as “not eligible for tax relief” or “eligible for tax relief”). This guidance is not a substitute for HMRC guidance.

It is important that all staff are aware of HMRC guidance, as there is a personal responsibility to submit accurate claims.

For more information visit HMRC's guidance on ordinary commuting and private travel.

HMRC has also provided definitions of travel, including examples.

Record keeping

IPSA will keep records of the travel and travel costs that are reimbursed. Individual staff should also keep their own records to demonstrate the purpose of the travel as they may be asked to produce this information in future.

Before making a claim for reimbursement, MPs’ Staff must be satisfied that the purpose for travel is allowable under the Scheme, and if this is taxable or non-taxable according to HMRC guidance.

Understanding the business journey

To understand whether the journey meets both the Scheme and HMRC criteria, MPs’ Staff must consider:

  • Is the “place of work” correct on the staff member’s contract of employment?

  • Is the journey a commute?

  • Are the travel costs necessary as part of the duties of employment?

  • If there is a specific purpose for the travel?

  • Is the purpose of the journey parliamentary in nature?

Contracts

It is important that the contract is correct and reflects the permanent place of work. This will affect what travel costs are claimable and whether any reimbursements made have a personal financial liability to tax and National Insurance.

The available contracts are office, hybrid and home and can be found in our MPs’ Staff new starter tool.

Office

An office-based contract is defined as:

“You are contracted to work in an office which is your permanent place of work. This is where you are expected to do most, or all, of your work.”

Hybrid

A hybrid contract is defined as:

“You are contracted to work in an office, but you can choose to work from home some or all of the time with your employer’s agreement. Your permanent place of work is considered to be the office as your employer provides appropriate facilities in another location that could be practically used by you.”

Home

A home-based worker is defined as:

“You are based at home, and this is your permanent place of work. You are contracted to work at home because it is an objective requirement of the job. Your home is where you do most of your work as your employer does not provide appropriate facilities in another location that could be practically used by you.”

Commuting

This is the regular journey to and from the permanent place of work.

For MPs’ Staff on office-based and hybrid contracts, this means the commute is between the home (or other location) and the office stated in the contract.

Commutes and associated commuting costs are not claimable under the Scheme.

For more information, visit Commuting costs.

Duties of the employment

Claims for travel costs should only be made when these directly relate to the role that the staff member is employed to do.

HMRC guidance states that these are determined by looking at the duties of the employment, and not by looking at the requirements of the employer.

Specific reasons for travel

HMRC has provided definitions of travel, including examples.

Parliamentary travel

Travel costs that are not related to a parliamentary purpose are not claimable under the Scheme.

Making IPSA Online claims

All travel cost options on IPSA Online have been amended.

When making a claim the travel costs should be selected as “taxable” or “non-taxable”.

Where a claim is made as “non-taxable” this is confirmation that the selection complies with the HMRC guidance.

If the “taxable” option is selected IPSA will ensure the relevant tax and National Insurance is deducted from the salary and paid to HMRC.

A commute is a regular journey to and from one's place of work.

Travel costs incurred as a result of a commute are not allowed under the Scheme, these include mileage, bus or train fares, tolls, congestion, and costs for parking.

For a London-area MP, both the journey between their London-area residence and their constituency office and the journey between their London-area residence and Westminster, are considered commutes.

For a Non-London-area MP, the journey between their constituency residence and the constituency office and the journey between their London residence and Westminster, are considered commutes.

For MPs' Staff, a commute is considered to be the journey made to an office that is their permanent place of work – as stated in a staff member’s contract of employment. For those on office-based and hybrid contracts, this means their commute is between their home and the office.

Private or personal journeys and journeys between any other home, residence (or another place) and the normal place of work are considered commutes.

For MPs, this includes staying at a location other than their constituency or London residence but travelling to their constituency office or Westminster to begin work.

Examples

An MP travels 15 miles from home to work in their constituency office. In completing this journey they pay a congestion charge and then pay to park in the local car park.

None of these costs are allowed under the Scheme.

Occasionally they stay with friends in a location 50 miles away from their constituency office. As the stay at their friend’s house is for personal reasons, the journey to their normal place of work from that location is considered commuting and is not claimable under the Scheme.

Exceptions to the commuting rule

The only exception to the commuting rule is when working after 10pm on parliamentary matters, MPs may claim the cost of a taxi to return to their London-area residence or to a London-area hotel.

If this journey is undertaken before 10pm, this is considered a commute and is not claimable.

Journeys and travel costs that are allowed under the Scheme

The Scheme allows all MPs to reclaim travel costs if a journey is not a commute but another journey is required for a parliamentary purpose – including those within a constituency or other extended travel in the UK.

If the journey does not have a parliamentary purpose, it cannot be claimed for.

London-area MPs can claim the travel costs for journeys between their constituency office and Westminster.

Non-London-area MPs can also choose to travel to Westminster from outside of London on a daily basis as an alternative to claiming accommodation costs. Due regard should be given to the method of transport and value for money when undertaking this journey.

Examples

A London-area MP travels five miles from their home to go to work in their constituency office. In completing this journey they pay a congestion charge and then pay to park in the local car park. None of these costs are allowed under the Scheme because they are part of a commute.

During the day they leave their constituency office to travel to Westminster, before returning to their Londona-rea residence in the evening.

The MP can only claim for the journey from the constituency office to Westminster because both the journey to the constituency office at the start of the day and the journey home from Westminster at the end of the day are considered commutes.

The congestion and parking costs incurred as part of the commuting journey cannot be apportioned or claimed as part of the day’s travel.

If the MP paid a congestion charge specifically as part of the journey from the constituency office to Westminster, it can be claimed under the Scheme.

If a staff member travels in the performance of their duties, they may be able to claim for the cost of occasional and ad hoc travel, for example from the constituency office to Westminster.

Home-based staff whose home is their contractual place of work may be able to claim for the cost of occasional and ad hoc travel in the performance of their duties, including between their home and Westminster and/or the constituency office.

They should be aware of HMRC guidance in relation to whether the payment or reimbursement of such costs could be subject to tax.

The value for money principle should always be considered when making travel arrangements.

Contact IPSA

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